Canada Workers Benefit for Newcomers: Rules and Amounts

Key takeaways

You must be a resident of Canada throughout the whole year, so the arrival year usually does not count
2025 tax year: up to $1,633 for a single person and $2,813 for a family, plus up to $843 disability supplement
2026 tax year: up to $1,665 (single) and $2,869 (family), plus up to $860
Full-time students for more than 13 weeks cannot claim it unless they have an eligible dependant
You claim it on your tax return; up to 50% can come as advance payments

What is the Canada Workers Benefit?

The CWB is a refundable tax credit. You get it even if you owe no tax. It has two parts: a basic amount for low-income workers and a disability supplement for workers with an approved disability tax credit (Form T2201).

You claim it on line 45300 of your tax return, using Schedule 6. Tax software fills this in. If you qualify, the CRA can also pay part of next year’s CWB in advance.

Why the arrival year usually does not count

The CRA says you must be “a resident of Canada throughout the year”. The Income Tax Act (section 122.7) uses the same test. If you became a resident on, say, May 1, 2026, you were not a resident for all of 2026. You cannot claim the CWB on your 2026 return.

You became a resident	First tax year you can claim	Return filed in
During 2025	2026	Spring 2027
During 2026	2027	Spring 2028

Your immigration status is not part of the test. Permanent residents, workers and students who are tax residents all year can qualify if they meet the other rules. Check your status with the tax residency checker.

Who is eligible?

For the basic amount, you must:

be a resident of Canada throughout the year;
be 19 or older on December 31, or live with your spouse, common-law partner or child;
have working income (pay or self-employment income) and net income under the limits for your province.

You cannot claim the CWB if you:

were a full-time student at a designated educational institution for more than 13 weeks in the year, unless you had an eligible dependant on December 31;
were in prison or a similar institution for 90 days or more in the year;
were exempt from tax as a diplomat or a diplomat’s family member.

The student rule matters for many international students. See taxes for international students.

Which situation fits you?

Situation	CWB for the arrival year	CWB the next full year
Permanent resident, working, arrived mid-year	No (not resident all year)	Possible, if income is under the limits
Worker on a work permit, resident all of the next year	No	Possible; status is not part of the test
International student, full-time for more than 13 weeks	No	No, unless you had an eligible dependant on December 31
Student who finished studies and worked the next full year	No	Possible, if you were not a full-time student for more than 13 weeks that year
Person with an approved disability tax credit	No	Basic amount plus the disability supplement, if under the limits

The CWB is separate from the Canada Child Benefit and the Canada Groceries and Essentials Benefit. You can get those in your arrival year. See the Canada Child Benefit guide.

How much is the CWB?

Item	2025 tax year	2026 tax year
Basic maximum, single	$1,633	$1,665
Basic maximum, family	$2,813	$2,869
Reduction starts (single, adjusted net income)	$26,855	$27,392
Reduction starts (family)	$30,639	$31,251
Benefit ends (single)	$37,742	–
Benefit ends (family)	$49,393	–
Disability supplement maximum	$843	$860
Working income needed before the CWB starts	$3,000	$3,000

2025 amounts are from the CRA’s “how much you can get” page. 2026 amounts are from the CRA’s indexation page. Where the CRA does not list a figure, the table shows “–”.

How it works: the basic amount is 27% of working income over $3,000, up to the maximum. It is then reduced by 15% of adjusted net income over the threshold. These rates are in section 122.7 of the Income Tax Act.

The maximums are different in Quebec, Alberta and Nunavut. The CRA page does not list those amounts. Check Schedule 6 for your province or territory.

Worked examples (2025 and 2026)

Example 1: single worker, full year in 2026, working income and net income of $20,000. Phase-in: 27% × ($20,000 − $3,000) = $4,590, capped at $1,665. Income is under $27,392, so there is no reduction. CWB for 2026: $1,665.

Example 2: single worker, 2025, net income of $32,000. Reduction: 15% × ($32,000 − $26,855) = $771.75. CWB for 2025: $1,633 − $771.75 = $861.25.

Example 3: couple, 2025, family working income and net income of $40,000. Reduction: 15% × ($40,000 − $30,639) = $1,404.15. CWB for 2025: $2,813 − $1,404.15 = $1,408.85. Only one partner claims the basic amount.

Example 4: arrived June 2025, earned $20,000 in Canada in 2025. CWB for 2025: $0, because they were not a resident all year. They can claim for 2026 if they stay resident all year.

These examples use provinces other than Quebec, Alberta and Nunavut. For a quick family estimate, try the benefit estimator.

Advance payments (ACWB)

If you are entitled to the CWB, the CRA says you will get up to 50% of it in advance payments, called the advanced Canada workers benefit (ACWB). You also get 50% of any disability supplement. You do not apply. The CRA works it out from your return.

You must file your return before November 1 of the benefit period (July to June) to get the advance payments for that period.
For couples where neither partner gets the disability supplement, the advance goes to the partner with the higher working income.
There are three payments a year. The CRA’s CWB pages give the usual dates as July 12, October 11 and January 10, moved when a date falls on a weekend or holiday. The CRA’s 2026 payment calendar shows the actual 2026 dates: January 12, July 10 and October 9, 2026.
You get an RC210 slip. Report the advance on line 41500 of your next return.

How to claim and common mistakes

File your return for your first full year in Canada. See your first tax return.
Let your software fill in Schedule 6, or attach Schedule 6 to a paper return.
Enter the result on line 45300.

Claiming in the arrival year. Part-year residents do not meet the “throughout the year” rule.
Both partners claiming. Only one of you claims the basic amount. Each person with a disability claims their own supplement.
Forgetting foreign income. As a resident, you report your income from all sources, inside and outside Canada. Wrong income gives a wrong CWB.
Full-time students. More than 13 weeks of full-time study makes you ineligible unless you have an eligible dependant.

A free tax clinic can help if your income is modest.

Common questions

Can I get the Canada Workers Benefit in my first year in Canada?

Usually not. You must be a resident of Canada throughout the year. If you arrived partway through the year, you can claim from your first full calendar year.

Do I need to apply for the CWB?

No separate application. You claim it on your tax return (Schedule 6, line 45300). The CRA then decides if you also get advance payments.

Can international students get the CWB?

Only if they were residents all year and were not full-time students for more than 13 weeks, unless they had an eligible dependant on December 31.

Does the CWB affect my other benefits?

The CWB is a refundable credit on your tax return. It is separate from the Canada Child Benefit and the Canada Groceries and Essentials Benefit, which you apply for with RC66 or RC151.

Are the amounts different in Quebec?

Yes. The CRA says the maximums vary for residents of Quebec, Alberta and Nunavut. Check Schedule 6 for your province.

Sources

Checked against these sources on October 10, 2026. Spotted something out of date? Tell us.

Canada Workers Benefit: do newcomers qualify?