The Canada Workers Benefit (CWB) is a refundable tax credit designed to help individuals and families who are working and earning a low income. The CWB has two parts: a basic amount and a disability supplement. The maximum basic amount for the CWB is $1,428 for single individuals, and the amount is gradually reduced if your adjusted net income is more than $23,495. The CWB disability supplement is gradually reduced if your adjusted family net income is more than $43,210, and no disability supplement is paid if one spouse is eligible for the disability tax credit and your adjusted family net income is more than $48,124, or if both spouses are eligible for the disability tax credit and your adjusted family net income is more than $53,037.

Starting in July 2023 and based on the 2022 taxation year, the CWB will provide advance payments equal to 50% of the CWB across three payments under the Advanced Canada workers benefit (ACWB) . If you are entitled to receive the CWB, you will get up to 50% of your CWB in advance payments under the ACWB. The next CWB payment will be issued on October 12, 2023, and the following payment will be made on January 12, 2024.

To be eligible for the CWB, you must be a resident of Canada, be 19 years or older on December 31, earn a working income, and the net income must be below the requirements set by the province. In addition, the spouse or common-law partner is also eligible if they are a resident of Canada and live with the individuals as their spouse/common-law partner. The dependent might also be eligible if they are an individuals or their spouses/common-law partners child and are not eligible for the CWB.

To claim the CWB, you must pay taxes, earn a working income below the net income level set for your province, and be a Canadian resident age 19 or older on December 31 of the year youre filing. Canadians who received the CWB in 2022 will automatically get advance payments from the CRA without having to apply.