Thank you for the question. The Canada workers benefit (CWB) is a refundable tax credit to help individuals and families who are working and earning a low income.
As per CRA :
Eligibility
You are eligible for the Canada workers benefit (CWB) if you:
- earn working income
- are a resident of Canada for income tax purposes throughout the year
- are 19 years of age or older on December 31, or you live with your spouse or common-law partner or your child
You are not eligible for the CWB if you:
- are enrolled as a full-time student at a designated educational institution for more than 13 weeks in the year unless, on December 31, you have an eligible dependant.
If you have any further clarifications, we would be glad to guide you through.
