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Disabilities -> Canada Workers Benefit / Working Income Tax Benefit
Line 45300 Canada Workers Benefit (CWB) - Refundable Tax Credit /
Formerly Working Income Tax Benefit (WITB)
Note: Before tax year 2019, line 45300 was line 453.
Income Tax Act s. 122.7
Canada Workers Benefit (CWB) - 2019 and later years
Calculators which include the Canada Workers Benefit
CWB on the Detailed Canadian Tax Calculators
Automatic Advance Payments for the Canada Workers Benefit - started July 2023
Previous CWB Prepayment / Advance Payments
Working Income Tax Benefit (WITB) - 2018 & Earlier Years
Tables of Amounts for CWB/WITB
Canada Workers Benefit (CWB) - 2019 & later years
The Canada Workers Benefit (CWB) is also a federal refundable tax credit, available for 2019 and subsequent years, for low-income individuals or families with working income over $3,000 (most provinces/territories). The CWB calculations differ for Alberta, Quebec and Nunavut. See the Tables of Amounts for CWB/WITB.
2021 CWB Enhancements
The Federal 2021 Budget provided enhancements to the CWB amounts. The amounts for all provinces and territories are provided in the CWB tables. The amounts for AB, NU and QC depend on provincial reconfiguration agreements, which have now been finalized.
As part of the budget, a "secondary earner exemption" was introduced, which is a special rule for individuals with an eligible spouse. This allows the lower-income spouse to exclude up to $14,000 of their working income in the computation of the couple's adjusted net income, for the calculation of the CWB phase-out.
See Canada Workers Benefit on the Budget 2021 website.
The CWB is calculated on Schedule 6 of the income tax return, and is then entered on line 45300 (line 453 prior to 2019) on page 4 of the tax return. See tax packages for all years on the CRA website.
CWB on the Tax Return
For the CRA information on the working income tax benefit, and to get Schedule 6 on which it is calculated, see the CRA web page Line 45300 - Canada workers benefit.
Advance payments that have been received during the year are on tax slip RC210, and are recorded on line 41500 of the tax return.
Which Spouse Claims the CWB?
If you have an eligible spouse, only one of you can claim the basic CWB. The person who received the CWB advance payment for the year must claim the basic CWB for the year.
If both spouses are eligible and one is eligible for the disability tax credit (DTC), that person should claim the basic CWB and the CWB disability supplement.
If both spouses are eligible and both are eligible for the DTC, only one spouse can claim the CWB, but each spouse must claim the CWB disability supplement on a separate Schedule 6.
Calculators which include the Canada Workers Benefit
Detailed Canadian Tax & RRSP Savings Calculator
Detailed Quebec Tax & RRSP Savings Calculator
CWB on the Detailed Canadian Tax Calculators
The detailed calculators (links above) include a calculation of the CWB, but you are required to indicate whether or not you are eligible to receive the benefit. If you indicate that you qualify, the calculator will determine the amount you will receive, if any, based on your income. Read the following information to determine the correct answer to that question.
CWB Eligibility
Eligible Individual
An eligible individual is an individual (other than an ineligible individual) who was resident in Canada throughout the taxation year, and who was, at the end of the taxation year
 | 19 years of age or older; |
| the cohabiting spouse or common-law partner of another individual; or |
| the parent of a child with whom the individual resides. |
Eligible Spouse
An eligible spouse of an eligible individual is an individual (other than an ineligible individual) who was resident in Canada throughout the taxation year and who was, at the end of the taxation year the cohabiting spouse or common-law partner of the eligible individual.Ineligible Individual
An ineligible individual is an individual:
| who is an employee of the government of a country other than Canada, or a member of the employee's family; |
| who, unless they have an eligible dependent, was enrolled as a full-time student for more than 13 weeks in the year at a designated educational institution; or |
| who was confined to a prison or similar institution for a period of at least 90 days during the taxation year |
Eligible Dependant
An eligible dependant of an individual for a taxation year means a child of the individual who, at the end of the year,
| resided with the individual; |
| was under the age of 19 years; and |
| was not an eligible individual. |
Family Working Income
Income of both spouses is included in family working income if both are eligible for CWB.
Family working income includes:
| income from office or employment (includes director's fees) - reported on lines 10100 and line 10400 (lines 101 and 104 prior to 2019) of the tax return |
| taxable income from scholarships and research grants - reported on line 13010 (line 130 prior to 2019) |
| income from a business carried on by the individual (excluding losses and income from a communal organization) - reported on lines 13500 to 14300 (lines 135 to 143 prior to 2019) |
| tax-exempt part of working income earned on a reserve or an allowance received as an emergency volunteer |
Adjusted net income
Adjusted net income is the individual's net income from line 23600 (line 236 prior to 2019) of the tax return, less any Universal Child Care Benefits (UCCB).
CWB/WITB Disability Supplement
The benefit includes an additional disability supplement for each individual (other than a dependant) who is eligible for the disability tax credit (DTC). The calculation differs for BC (except after 2018), Quebec, and Nunavut. See the benefit tables by year for amounts used in each province/territory.
See also - links to all information on TaxTips.ca related to persons with disabilities.
Automatic Advance Payments for the Canada Workers Benefit
The 2022 Fall Economic Statement announced that beginning in 2023:
| the payment of advance CWB amounts would be automatic, where currently taxpayers had to apply to receive advance payments. |
| Advance payments of 1/2 of the estimated CWB entitlement, divided into 3 payments, are proposed to be done automatically in July, October and January, with no need to apply. This is being done based on the prior year tax return, so payments will start in July 2023 based on 2022 tax returns. |
| Any residual entitlement would be calculated and paid to the taxpayer through their tax return for the year. |
| Amounts received that exceed the entitlement for the current year will not have to be repaid. |
As noted by the Parliamentary Budget Office on page 7 of the November 15, 2022 Fall Economic Statement 2022 Issues for Parliamentarians, "Not requiring repayment of federal benefits for ineligible individuals is a pronounced departure from the existing federal tax and transfer system."
Previous CWB Prepayment / Advance Payments
CWB advance payments have now been replaced by automatic advance payments based on the prior year's tax return - see above.
Individuals and families who are eligible for the CWB can apply to CRA for a prepayment of one-half of their estimated benefit, as long as the estimated benefit is at least $200 for the year. Evidence must be provided of expected earned income and proof of residency in Canada. Prepayments will be made as part of the Goods and Services Tax Credit (GSTC) payment cycle. For more information see the CRA web page Canada Workers Benefit - Eligibility.
Eligible individuals and families can apply for the prepayment on their tax return, or by using the CRA form RC201 Canada Workers Benefit Advance Payment.
A recipient of a prepayment must file a tax return for the year in which the prepayment is received. The recipient will receive tax slip RC210 for the amount received. The amount from box 10 of the RC210 must be reported on line 41500 (line 415 prior to 2019) of the tax return.
If a prepayment becomes repayable to the government, interest will be charged in the same manner as interest on underpayments of income tax. If a prepayment has been made for a taxation year, no prepayment will be made for a subsequent tax year until the tax return for the earlier year is filed.
Advance payments of CWB are entered on Line 41500 of the tax return, and are thus added to net tax payable.
Working Income Tax Benefit (WITB) - 2018 & earlier years
The 2018 federal budget brought in legislation to rename the WITB to the Canada Workers Benefit, and to enhance the benefit, effective for the 2019 taxation year. See the link below for a comparison of the 2019 Canada Workers Benefit vs the 2018 WITB.
The working income tax benefit (WITB) was a federal refundable tax credit which was been available from 2007 to 2018, for low-income individuals or families with working income over $3,000 (base amount for most provinces and territories). The calculations for Alberta, BC, Quebec, and Nunavut differed from the amounts for other provinces and territories.
Tables of Amounts for CWB/WITB
The tables summarize all of the amounts related to the calculation of the CWB and WITB, including base amounts of working income, percentages used in the calculation, maximum benefit, and income amounts above which the benefit is not available.
The tables for each year are initially estimated using indexation factors, and are updated (usually correcting minor rounding differences) when the benefit amounts are available from Canada Revenue Agency (CRA) when tax forms for that year are available. It is noted on the page when the factors have been confirmed to CRA.
Note that "net income" and "adjusted net income" refer to line 23600 (line 236 prior to 2019) family net income, with adjustments related to UCCB and RDSP income, income earned/received on a reserve, and allowances received as an emergency volunteer.
Canada Workers Benefit (CWB) Amounts
2021 amounts - all provinces and territories except Quebec
2020 amounts - all provinces and territories except Quebec
2019 amounts - all provinces and territories except Quebec
2019 Canada Workers Benefit amounts vs 2018 WITB amounts - most provinces and territories
Working Income Tax Benefit (WITB) Amounts
2018 amounts - all provinces and territories except Quebec
2017 amounts - all provinces and territories except Quebec
2016 amounts - all provinces and territories except Quebec
2015 amounts - all provinces and territories except Quebec
2014 amounts - all provinces and territories except Quebec
2013 amounts - all provinces and territories except Quebec
2012 amounts - all provinces and territories except Quebec
2011 amounts - all provinces and territories except Quebec
2010 amounts - all provinces and territories except Quebec
2009 amounts - all provinces and territories except Quebec
Revised: October 26, 2023