The CWB basic amount
The basic amount is the main part of the CWB. It is worked out in Step 2 of Schedule 6 in three stages: first it phases in as your working income rises, then it is capped at a maximum, then it phases out at 20% as your adjusted family net income rises above a threshold. All four family situations have their own maximum, phase-in rate, and phase-out threshold.
The 2025 basic amounts (CRA Schedule 6)
| Family situation | Maximum | Phase-in rate | Phase-out starts above | No basic amount at or above |
|---|---|---|---|---|
| No spouse, no dependant | $3,812.06 | 37.3% | $14,170.05 | $33,230.35 |
| Eligible spouse, no dependant | $5,943.38 | 37.3% | $21,787.19 | $51,504.09 |
| Eligible dependant, no spouse | $2,044.00 | 20% | $14,341.56 | $24,561.56 |
| Eligible spouse and dependant | $3,808.23 | 23.9% | $22,007.75 | $41,048.90 |
The phase-in works like this: take your family working income, subtract $3,600 if you have an eligible spouse or $2,400 if you do not, and multiply the result by the rate for your situation. If that result is less than the maximum, it is your starting amount; if it is more, the maximum applies. The claim only opens once working income is more than $2,400 (your own, with no spouse) or more than $3,600 (family working income, with a spouse). Then subtract 20% of the amount by which your adjusted family net income exceeds the phase-out threshold. If the result is negative, the basic amount is nil.
Worked examples (2025, federal figures, before any secondary earner exemption)
Example 1 — single, no spouse or dependant. Working income $15,000, adjusted family net income $14,000. Phase-in: 37.3% of ($15,000 minus $2,400) = 37.3% of $12,600 = $4,699.80, capped at $3,812.06. Adjusted family net income is below the $14,170.05 threshold, so there is no phase-out. Basic amount: $3,812.06.
Example 2 — single, no spouse or dependant. Working income $12,000, adjusted family net income $24,000. Phase-in: 37.3% of ($12,000 minus $2,400) = 37.3% of $9,600 = $3,580.80, below the maximum. Phase-out: 20% of ($24,000 minus $14,170.05) = 20% of $9,829.95 = $1,965.99. Basic amount: $3,580.80 minus $1,965.99 = $1,614.81.
Example 3 — couple, spouse and no dependant. Family working income $30,000, adjusted family net income $30,000. Phase-in: 37.3% of ($30,000 minus $3,600) = 37.3% of $26,400 = $9,847.20, capped at $5,943.38. Phase-out: 20% of ($30,000 minus $21,787.19) = 20% of $8,212.81 = $1,642.56. Basic amount: $5,943.38 minus $1,642.56 = $4,300.82. In a real couple's return the secondary earner exemption, up to $16,386, may lower the adjusted family net income used here and raise the result.