CWB income thresholds and phase-out
Two different incomes drive the CWB, and confusing them is the most common reason a claim comes out lower than expected. Working income decides how much benefit phases in. Adjusted family net income decides how much phases out. They are calculated separately on Schedule 6, and a household can be strong on one and weak on the other.
Adjusted family net income
Adjusted family net income starts from each spouse's net income (line 23600 of the return), adds back certain tax-exempt amounts, and subtracts Universal Child Care Benefit and Registered Disability Savings Plan repayments and income as the form directs. If you have an eligible spouse, the secondary earner exemption then subtracts up to $16,386: the lower-earning spouse's working income (or net income, whichever is less) is removed from the family total before the phase-out is calculated. That exemption is why a two-earner couple can receive more than a one-earner couple on the same combined income, and why both spouses must file for the family calculation to work.
Basic amount cut-offs (2025)
| Family situation | Phase-out starts above | Basic amount reaches nil at or above |
|---|---|---|
| No spouse, no dependant | $14,170.05 | $33,230.35 |
| Eligible spouse, no dependant | $21,787.19 | $51,504.09 |
| Eligible dependant, no spouse | $14,341.56 | $24,561.56 |
| Eligible spouse and dependant | $22,007.75 | $41,048.90 |
Disability supplement cut-offs (2025)
| Family situation | Supplement reaches nil at or above (one DTC adult) | Both spouses DTC-eligible |
|---|---|---|
| No spouse, no dependant | $37,486.90 | Not applicable |
| Eligible spouse, no dependant | $55,760.64 | $60,017.19 |
| Eligible dependant, no spouse | $28,818.11 | Not applicable |
| Eligible spouse and dependant | $45,305.45 | $49,562.00 |
The supplement outlasts the basic amount because it only starts phasing out once adjusted family net income passes the basic amount's cut-off. A single worker with adjusted family net income of $35,000, for example, receives no basic amount but can still receive a partial supplement if DTC-eligible. Every cut-off above reconciles exactly with its maximum and phase-out rate on Schedule 6: maximum divided by the phase-out rate, added to the phase-out threshold, equals the cut-off.