The Canada Workers Benefit (CWB) is a refundable tax credit in Canada that offers tax relief to working low-income individuals and encourages others to enter the workforce. It was introduced in 2007 under the name Workers Income Tax Benefit (WITB) and was replaced with the new Canada Workers Benefit (CWB) in 2018. The CWB is an enhanced version of the former WITB as it provides increased benefits and has a higher income level at which the benefit is phased-out completely. The CWB has two parts: a basic amount and a disability supplement. To be eligible for the CWB, the applicant or their spouse must be a Canadian resident for income tax purposes of at least 19 years of age as of December 31, and cannot be a full-time student. The amount of CWB that an individual can expect to receive depends on their income and their province or territory of residence. The Canada Revenue Agency (CRA) uses various information to calculate the CWB, including marital status, province or territory of residence, earned working income, adjusted family net income, eligibility for the disability tax credit, and more. The CWB can be claimed on line 453 (45300 since the 2019 tax year) of the income tax return if the applicants income exceeds $3,000 for the calendar year. Starting in July 2023, the CWB will provide advance payments equal to 50% of the CWB across three payments under the Advanced Canada workers benefit (ACWB).