How to claim the CWB on your tax return
There is no separate CWB application form. You claim the benefit by filing an income tax and benefit return and completing Schedule 6, Canada Workers Benefit. Tax software usually completes the schedule from the incomes you enter, but paper filers must work through it by hand, and everyone should check that the result appears on the return before filing.
Step by step
| Step | What to do |
|---|---|
| 1. File a return | File for the tax year even if you owe no tax and even if you had no tax withheld. Both spouses file their own returns in a couple. |
| 2. Confirm the tests | Check residence throughout the year, working income, the age-or-household test, and the three exclusions on the who-can-claim page. |
| 3. Complete Schedule 6, Step 1 | Work out family working income (Part A) and adjusted family net income (Part B), including the secondary earner exemption of up to $16,386 where it applies. |
| 4. Complete Step 2 (basic) | Phase in, cap at the maximum, and phase out at 20% to reach the basic amount. |
| 5. Complete Step 3 (supplement) | If DTC-eligible, phase in the supplement and phase it out at 20% (10% if both spouses are DTC-eligible). Each DTC-eligible spouse uses a separate Schedule 6 for the supplement. |
| 6. Enter line 45300 | Enter the Schedule 6 result on line 45300 of your return. This is the line the CRA assesses. |
| 7. Reconcile advances (Step 4) | If you received an RC210 slip, complete Step 4 and enter the reconciled advance amount on line 41500. |
Common filing mistakes
The most common mistake is filing only one spouse's return in a couple: without both returns the family calculation cannot be completed and the claim stalls. The next is forgetting the supplement's separate Schedule 6 when both spouses are DTC-eligible. A third is entering a DTC claim without an approved Form T2201 certificate on file. A fourth is filing after November 1 and then expecting the full cycle of advance payments: the CWB itself can still be claimed on a late return, but that cycle's advances may be missed. Finally, check the Notice of Assessment when it arrives: if line 45300 is missing or different from your calculation, that is the moment to ask the CRA why, not the following tax season.