Canada Workers Benefit Calculator 2026
Estimate the Canada Workers Benefit you can claim on your 2026 return: a refundable tax credit for people working for low pay, with an extra amount if you have the disability tax credit.
2026 rates · verified Oct 27, 2026
Your Canada Workers Benefit
$1,665.00 for 2026
Claimed on line 45300 of your 2026 return
| 27% of working income over $3,000 | $4,590.00 |
|---|---|
| Maximum basic amount | $1,665.00 |
| Secondary earner exemption | $0.00 |
| Income reduction (15% over $27,392) | −$0.00 |
| Basic amount | $1,665.00 |
| Your disability supplement | $0.00 |
| Your spouse’s disability supplement (their return) | $0.00 |
| Total for 2026 | $1,665.00 |
For you, the benefit ends at $38,492 of net income.
Your inputs
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Your benefit as your earnings change
What the Canada Workers Benefit is
A refundable tax credit for people working for low pay (Income Tax Act s. 122.7; CRA’s 2026 amounts). You claim it on your return, and it’s paid even if you owe no tax. Up to 50% of it comes in advance, in three payments (July, October and January), worked out from the year before.
How it phases in and out
It builds up with your earnings: 27% of working income over $3,000, so at $8,000 you’d get $1,350.00. It tops out at $1,665 for a single person, or $2,869 for a family (a couple, or a single parent), then goes down by 15% of each dollar of adjusted net income over $27,392 ($31,251 for families). At $30,000 a single person gets $1,273.80; the benefit runs out at $38,492, or $50,378 for a family.
| Single | Family | |
|---|---|---|
| Maximum | $1,665 | $2,869 |
| Reduced over (net income) | $27,392 | $31,251 |
| Ends at | $38,492 | $50,378 |
Couples: the secondary earner exemption
For a couple, the reduction uses both spouses’ net incomes, but the lower earner’s net income is first reduced by their working income, up to $16,714 in 2026. That keeps a second job from wiping out the family’s benefit. A couple earning $25,000 and $10,000: the $10,000 comes off, so the reduction is worked out on $25,000 instead of $35,000, and they keep the full $2,869.00 instead of $2,306.65. With one earner at $40,000 there’s nothing to exempt, and the family gets $1,556.65.
The disability supplement
If you have the disability tax credit (an approved Form T2201), you get up to $860 more: 27% of your own working income over $1,150, reduced by 15% of net income over $38,495 ($50,377 for families). It goes on after the basic amount has run out: a single person at $40,000 gets no basic amount but $634.25 of supplement. If both spouses have the credit, each claims their own supplement, reduced at 7.5% instead.
Advance payments
CRA pays up to 50% of the CWB in advance, in July, October and January, based on your previous year’s return. This benefit year’s payments were on July 10 and October 9, 2026; CRA hasn’t published the January 2027 date yet (its rule is January 10, or earlier when that falls on a weekend or holiday). If you got advance payments, they’re subtracted when you file: line 41500 of your return. If your income went up this year, you may get less at tax time, or owe some back (CRA).
Who can claim it
- You were 19 or older on December 31, or you lived with your spouse or your child.
- You were a resident of Canada all year.
- You weren’t a full-time student for more than 13 weeks, unless you had a child living with you on December 31.
- You weren’t in prison for 90 days or more.
- For a couple, only one of you claims the basic amount for the family.
What this calculator assumes
- Net income is line 23600 less any Universal Child Care Benefit and RDSP income (adjusted net income); enter that if yours differs.
- It doesn’t include tax-exempt income earned on a reserve, which you can choose to count.
- Alberta, Quebec and Nunavut: not estimated until their 2026 amounts are published in January 2027.
Families on a low income usually qualify for more than one benefit: see the Groceries and Essentials Benefit and Canada Child Benefit calculators.
Frequently asked questions
Do I have to apply?
No separate application: you claim it on line 45300 of your 2026 return, using Schedule 6. If you’re eligible and don’t claim it, CRA may work it out for you when it assesses your return. Advance payments for the next year are then automatic.
Can students get the CWB?
Not if you were a full-time student for more than 13 weeks in the year, unless you had a child living with you on December 31. Part-time students, and full-time students for 13 weeks or less, can.
Is the CWB taxable?
No. It’s a refundable tax credit: it lowers the tax you owe, and anything left over is paid to you. It isn’t added to your income.
Why are Alberta, Quebec and Nunavut different?
They have agreements with the federal government to reconfigure the CWB, with their own phase-in, maximums and income thresholds (each has its own Schedule 6). In 2025, for example, Alberta’s single maximum was $1,750 instead of $1,633. CRA publishes the 2026 amounts in January 2027; until then this calculator doesn’t estimate those three.
I got advance payments. Do I pay them back?
They’re subtracted from your CWB when you file (line 41500). Advance payments are up to 50% of the CWB worked out from your previous year’s return, so if your income went up you may get less at tax time, or owe some back.
What counts as working income?
Employment income, taxable scholarships and research grants, and self-employment profit (losses don’t count). Investment income, EI and pensions aren’t working income, but they do count in the net income that reduces the benefit.
Rates for tax year 2026, verified · Page updated
Sources
- CRA – Indexation adjustment for personal income tax and benefit amounts (Federal Canada Workers Benefit, 2026); Income Tax Act s. 122.7 · checked
- CRA – Canada workers benefit: How much you can get (advance payments); Payment dates for CRA administered benefits and credits (ACWB, checked 2026-10-28) · checked