The Canada Workers Benefit (CWB) is a refundable tax credit in Canada that provides 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 by the CWB in 2018, which 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 maximum basic amount for the CWB is $1,428 for single individuals and $2,461 for eligible families. The maximum amount for the disability supplement is $737 for single individuals and $737 for families. Starting in July 2023 and based on the 2022 taxation year, the CWB will provide advance payments equal to 50% of the CWB across 3 payments under the Advanced Canada workers benefit (ACWB). Anyone who received the CWB in 2022 will receive the advanced payments, and there is no need to apply.