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● T1 GENERAL
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Protected B when completed   
  T1-2023 Canada Workers Benefit Schedule 6  
 
  The Canada workers benefit (CWB) is a refundable tax credit intended to supplement the earnings of low-income workers.
  This benefit has two parts: a basic amount and a disability supplement. To claim the basic CWB, complete steps 1 and 2.
To claim the CWB disability supplement, complete steps 1 and 3. To claim the basic CWB and the CWB disability supplement,
complete steps 1, 2 and 3, if applicable. If you or your spouse or common-law partner (if applicable) received an RC210 slip,
you must complete step 4 even if you are not claiming the basic CWB or the CWB disability supplement.
 
  Complete this schedule if you met all of the following conditions in 2023:
  • You were a resident of Canada throughout the year
  • You earned working income (see Part A)
  • You were, at the end of the year, 19 years of age or older, or you resided with your spouse or common-law partner or your child
 
 
  Attach a copy of this schedule to your paper return.
 
  You cannot claim the CWB for 2023 if any of the following conditions apply to you:
  • You were enrolled as a full-time student at a designated educational institution for a total of more than 13 weeks in the year,
unless you had an eligible dependant at the end of the year
  • You were confined to a prison or similar institution for a period of at least 90 days during the year
  • You were exempt from income tax in Canada for a period in the year when you were an officer or a servant of another
country(such as a diplomat) residing in Canada or you were a family member who resided with such a person or an
employee of such a person, at any time in the year
 
  Notes: If you had a spouse or common-law partner but did not have an eligible spouse or an eligible dependant as defined
below, complete this schedule as if you did not have an eligible spouse or an eligible dependant.
  If you are completing a final return for a deceased person who met the conditions above, you can claim the CWB for
that person if the date of death was after June 30, 2023.
 
   An eligible spouse is a person who meets all of the following conditions:  
  • They were your cohabiting spouse or common-law partner on December 31, 2023 (or, if they died after June 30, 2023,
they were your cohabiting spouse or common-law partner on the date of death and you were not the cohabiting spouse or
common-law partner of another individual on December 31, 2023)		  
  Note: You are considered to have had a cohabiting spouse or common-law partner, on December 31, 2023, if you had not
been living separate and apart because of a breakdown in your marriage or common-law partnership for a period of
at least 90 days, that includes December 31, 2023.		  
  • They were a resident of Canada throughout 2023  
  • They were not enrolled as a full-time student at a designated educational institution for a total of more than 13 weeks in
the year unless they had an eligible dependant at the end of the year		  
  • They were not confined to a prison or similar institution for a period of at least 90 days during the year  
  • They were not exempt from income tax in Canada for a period in the year when they were an officer or a servant of
another country (such as a diplomat) residing in Canada or they were a family member who resided with such a person or
an employee of such a person, at any time in the year		  
     
 
 
   An eligible dependant is a person who meets all of the following conditions:  
  • They were your or your spouse's or common-law partner's child  
  Note: For the purposes of this claim, a child includes a person under your custody and control who was wholly dependent
on you for support. A child you lived with and cared for under a kinship or close relationship program (of the federal
government, a provincial or territorial government or an Indigenous governing body), can still be an eligible
dependant, even if you received payments under that program, as long as the payments were not a children's
special allowance for that child.		  
  • They were under 19 years of age and lived with you on December 31, 2023 (or, if they died after June 30, 2023, they lived
with you on the date of death and would have been under 19 years of age on December 31, 2023)		  
  • They were not eligible for the CWB for 2023  
     
 
 
  5005-S6 E (23) (Ce formulaire est disponible en français.) Page 1 of 6  
 
Protected B when completed   
   
  Step 1 – Working income and adjusted family net income  
   
  Do you have an eligible dependant? 38100 1 Yes 2 No
   
  Do you have an eligible spouse? 38101 1 Yes 2 No
   
  Are you claiming the basic CWB?
  If yes, complete parts A and B, then, if applicable, complete Step 2. 38102 1 Yes 2 No
  Are you eligible for the disability tax credit (DTC)?
  If yes, complete parts A and B, then, if applicable, complete Step 3. 38103 1 Yes 2 No
  Is your eligible spouse eligible for the DTC for themselves?
  If yes, your eligible spouse must complete steps 1 and 3 on a separate Schedule 6. 38104 1 Yes 2 No
  Are you choosing to include tax-exempt income to calculate the CWB?(1) 38105 1 Yes 2 No
   
  Part A – Family working income  
  Complete columns 1 and 2 if you had an eligible spouse on December 31, 2023.
If not, complete column 1 only.
  Column 1
You		   Column 2
Your eligible
spouse		  
 
  Employment income and other employment income from line 10100 and    
  line 10400 of the return     1
 
  Taxable scholarships, fellowships, bursaries and artists' project grants    
  from line 13010 of the return   + 38106 + 2
 
  Total self-employment income from lines 13500, 13700, 13900, 14100 and    
  14300 of the return (excluding losses) (2)   +   + 3
 
  Tax-exempt working income earned on a reserve (from line 10000 of
Form T90, Income Exempt from Tax under the Indian Act)(1) or an
allowance received as an emergency volunteer (from line 10105		    
  of the return)   + 38107 + 4
       
  Add lines 1 to 4. Enter the result, even if it is "0". Working income   = 38108 = 5
 
  Add the amounts from line 5 in columns 1 and 2.  
  Enter this amount on line 16. Family working income   6
 
   
  You can claim the basic CWB in Step 2 if the family working income on line 6 is more than $3,600 and you had an eligible spouse.
If not, your working income on line 5 (column 1) must be more than $2,400.
If you are eligible for the CWB disability supplement, your working income on line 5 (column 1) must be more than $1,200.		  
  (1) Including tax-exempt income is optional for the CWB. If you choose to include tax-exempt working income on line 4 in
Part A, you also must include any tax-exempt income that applies on line 8 in Part B.
  If you choose to include your tax-exempt income in column 1 of parts A and B, you also must include your eligible
spouse's tax-exempt income in column 2 of parts A and B.		  
   
  (2) If you have reported income from more than one business on one self-employment line (13500, 13700, 13900, 14100
or 14300) and you are reporting a profit from one business and a loss from another, include only the profit amounts on
line 3 when calculating working income. If you are reporting a loss from only one business at one of these lines, do not
include that loss.		  
   
  5005-S6 E (23) Page 2 of 6  
 
Protected B when completed   
  Part B – Adjusted family net income
  Complete columns 1 and 2 if you had an eligible spouse on December 31, 2023.
If not, complete column 1 only.
  Column 1
You		   Column 2
Your eligible
spouse		  
 
  Net income from line 23600 of the return     7
 
  Tax-exempt part of all income earned or received on a reserve minus the
deductions related to that income (from line 10026 of Form T90) or an
  allowance received as an emergency volunteer (from line 10105 of the return)   + 38109 + 8
 
  Total of universal child care benefit (UCCB) repayment (line 21300 of the
return) and registered disability savings plan (RDSP) income repayment
  (included on line 23200 of the return)   +   + 9
 
  Add lines 7 to 9.   =   = 10
 
  Total of UCCB (line 11700 of the return) and RDSP income (line 12500 of    
  the return)   –   – 11
 
  Line 10 minus line 11 (if negative, enter "0")   = 38110 = 12
 
  Add the amounts from line 12 in columns 1 and 2.
  If you had an eligible spouse, continue at line 14; if not, continue at line 15.    13
 
  Secondary earner exemption:
  If your working income (line 5) is less than your eligible spouse's working income,
enter whichever is less from column 1: amount from line 5 or line 12.
If your working income (line 5) is equal to or more than your eligible spouse's working income,		  
  enter whichever is less from column 2: amount from line 5 or line 12. (maximum $15,239)   –  14
 
  Line 13 minus line 14
  Enter this amount on line 23 and line 35. Adjusted family net income   =  15
 
 
  If your adjusted family net income from line 15 is:
  • equal to or more than the amount listed in the chart, you are not entitled to the CWB. However, if you or your spouse
or common-law partner (if applicable) received an RC210 slip, complete Step 4
  • less than the amount listed in the chart, you may be entitled to the CWB. Continue to Step 2 to calculate the basic CWB
or Step 3 to calculate the CWB disability supplement (whichever applies), or complete both steps if they both apply to you
 
   Adjusted family net income limits for the basic CWB and the CWB disability supplement  
        CWB disability supplement    
    Your family status Basic CWB You are eligible for the DTC You and your eligible spouse
are eligible for the DTC		    
    You did not have an eligible spouse
or an eligible dependant		 $30,904.22 $34,842.72 not applicable    
    You had an eligible spouse but did
not have an eligible dependant		 $47,898.80 $51,837.30 $55,775.80    
    You did not have an eligible spouse
but you had an eligible dependant		 $22,842.24 $26,780.74 not applicable    
    You had an eligible spouse and
an eligible dependant		 $38,175.47 $42,113.97 $46,052.47    
               
         
 
       
 
  5005-S6 E (23) Page 3 of 6