On January 12, 2026, lower-income workers in Canada will receive the Advanced Canada Workers Benefit (ACWB) deposit, providing additional support for those with low income. ACWB is an advance-payment version of the Canada Workers Benefit, a refundable tax credit aimed at supplementing earnings for individuals with low income. Eligible couples may receive up to $730 in the January 12 ACWB deposit, depending on their eligibility for disability supplements. This benefit can be particularly beneficial during the financially tight post-holiday period.
What is the Canada Workers Benefit and ACWB?
The Canada Workers Benefit (CWB) is a refundable tax credit designed for individuals working with low income. The refundable nature of CWB means it can provide payouts even if the individual owes minimal or no income tax during filing. ACWB serves as the advance-payment mechanism for CWB, allowing recipients to receive up to 50% of the expected CWB amount in three installments throughout the benefit year.
ACWB Payment Dates in 2026
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- January 12, 2026
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- July 10, 2026
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- October 9, 2026
ACWB payments are scheduled on these dates unless they fall on a weekend or federal holiday, in which case, the payment is made on the last business day prior.
Eligibility for Canada Workers Benefit
To qualify for the basic CWB amount, individuals must meet certain conditions, including earning working income below the set threshold for their province, being a Canadian tax resident throughout the year, and meeting age or relationship criteria. Certain exclusions apply, such as full-time student status, incarceration, or diplomatic positions.
Newcomers and Temporary Residents
New permanent residents are eligible for CWB if they meet CRA conditions, with residency status starting from their first day in Canada. Temporary residents, including work permit holders and international students, may also qualify if they meet residency and income criteria.
Calculating ACWB Payments
The amount of ACWB depends on various factors, including the individual’s province of residence, working income, adjusted family net income, marital status, eligible dependents, and eligibility for the Disability Tax Credit. Maximum basic CWB amounts vary based on individual circumstances and are gradually reduced as income exceeds certain thresholds.
