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Budget 2026 proposes the Build Canada Workers Benefit, a bigger Canada Workers Benefit for low income workers. From the 2027 tax year the maximum would rise to $1,859 for a single person and $3,143 for a family, the earnings minimum would fall to $500, and advance payments would end from 2028. It is a proposal, not law.
What does Budget 2026 propose for low income workers?
Budget 2026 was tabled on November 5, 2026. In chapter 3 the government proposes to introduce the Build Canada Workers Benefit, building on the existing Canada Workers Benefit (CWB). The CWB is the refundable credit that tops up the income of people who work for low pay. The proposal would raise the top amount, make it easier to qualify at very low earnings and change how the benefit is paid during the year.
None of this is law yet. Budget measures become rules only after Parliament passes the legislation, and details can change on the way. Until then, the CWB rules you already know stay in force. Our article on the Canada Workers Benefit covers the current credit, and the overview of Budget 2026 tax changes shows where this measure sits among the others.
On this page every figure comes from the budget document itself, which is linked in the sources. Where the budget is silent, we say so instead of filling the gap.
How much would the maximum benefit go up?
The budget gives two maximums. The differences below are our own subtraction, computed from the two figures the budget prints.
| Household | Current maximum | Proposed maximum | Difference (our sum) |
|---|---|---|---|
| Single, no children | $1,709 | $1,859 | $150 |
| Family | $2,943 | $3,143 | $200 |
The budget also says that workers with the lowest earnings could receive up to $675 more, or close to $1,000 more if they also qualify for the disability supplement. It estimates that about 1.9 million low income workers would benefit, including about 180,000 who get nothing today.
The rise in the maximum is modest next to the other changes. The bigger shift is at the bottom of the earnings range, which the next section covers.
What changes at the bottom of the earnings range?
Today a worker needs at least $3,000 of working income before the CWB starts to pay anything. The budget proposes to cut that minimum to $500. For the disability supplement, the starting point would fall from $1,150 to $200.
In plain terms, someone who works a few weeks, a seasonal job or a part year in the year would reach the benefit much sooner. Students, new arrivals and people returning to work after time away are the groups most likely to have earnings in that range. The budget does not publish the full phase in and phase out schedule on the page we read, so we cannot tell you how much a person with $500, $2,000 or $20,000 of earnings would receive. Do not trust calculators that claim to know before the draft legislation appears.
The budget says the enhancements would start with the 2027 tax year. That means the return you file in spring 2028, not the one you file in spring 2027.
Who is most likely to gain?
The budget describes the target as low income workers, and it puts the number at about 1.9 million people. The gain comes in two ways. People who already get the CWB would see a higher top amount, up to $150 more for a single person and $200 more for a family by our subtraction. People who work only a little would get in for the first time, because the earnings minimum falls from $3,000 to $500.
Typical examples are a student with a summer job, a parent who returns to work late in the year, a newcomer who starts a job in the autumn, or a person who works part time while managing a health condition. The disability supplement follows the same idea, with a minimum of $200 instead of $1,150. These are illustrations of who the rule is aimed at, not predictions of any person's amount. The CWB also depends on family net income, and the budget page we read does not list the new income thresholds.
What happens to advance payments?
Many people have never used them, but the CWB can be paid in advance, in installments during the year, instead of all at once after you file. The budget proposes to cut advance payments by half for the 2027 tax year, starting in July 2027. From the 2028 tax year, advance payments would end. Workers would instead receive their full entitlement after they file their return.
This matters for budgeting. If you count on quarterly CWB installments to cover rent or bills, you would see smaller payments from July 2027 and then none in 2028. The money would still arrive, but in one amount after the return is assessed. Filing early, and with direct deposit set up, becomes the way to get it sooner.
How is the Canada Workers Benefit claimed today?
You do not apply separately. You file a return, and the CRA works out the benefit from your working income and family net income. If you may be eligible, you answer the CWB question on the return, and the software or the form guides you to the schedule that asks for details such as your marital status and any disability tax credit approval. The same process is expected to carry over if the Build Canada Workers Benefit is passed, though the CRA will confirm that once the law is in place.
Filing matters even when your income is too low to owe tax. A refundable credit pays out only if the CRA sees the return. Many people with small incomes skip filing and lose money they could receive. If you have missed returns for earlier years, the CRA lets you file late, and it will still assess the credits you qualified for, within the time limits it publishes.
When would any of this take effect?
| Item | Timing in the budget |
|---|---|
| Lower earnings minimums and higher maximums | Start with the 2027 tax year (return filed in 2028) |
| Advance payments halved | From July 2027, for the 2027 tax year |
| Advance payments ended | From the 2028 tax year |
| Legal status | Proposed in Budget 2026, not yet enacted |
Nothing changes for the return you file for 2026. The CWB amounts that apply to that return are the ones already published by the CRA. When the CRA announces 2027 amounts or Parliament passes a bill, we will update this page. Our tax calendar for 2027 lists the filing dates that go with each tax year.
What should low income workers do now?
- File your 2026 return even if your earnings are small. The CWB, like most benefits, is claimed through the return.
- Keep records of every job, including short ones. Pay stubs and T4 slips prove working income.
- Check your direct deposit details with the CRA so that a larger refund or benefit lands in the right account.
- If you now get advance payments, plan for them to shrink in July 2027 and stop in 2028.
- Do not change your work plans because of a proposal. Wait for the bill and the CRA guidance.
What do we still not know?
- The exact phase out thresholds and rates for 2027. Secondary summaries quote numbers, but they are not on the budget page we read, so we do not repeat them.
- Whether Parliament will pass the measure as written, and when.
- The indexation of the amounts after 2027.
- How the CRA will describe the benefit on its own pages and forms, including the schedule used to claim it.
- Whether provinces will change their own low income work credits in response.
This page is information only. We do not represent the CRA or the government, and we do not guarantee accuracy. Check the budget and the CRA pages linked below before you rely on any figure.
Frequently asked questions
What is the Build Canada Workers Benefit?
It is a proposal in Budget 2026, tabled on November 5, 2026, to build on the Canada Workers Benefit, the refundable credit for people who work for low pay. It would raise the maximum, lower the earnings needed to qualify and end advance payments from the 2028 tax year. It is not yet law.
How much would the maximum be?
The budget proposes a maximum of $1,859 for a single person without children, up from $1,709, and $3,143 for a family, up from $2,943. By our subtraction that is $150 and $200 more. The enhancements would start with the 2027 tax year, which means the return filed in 2028.
Is the Canada Workers Benefit changing for my 2026 return?
No. The changes proposed in Budget 2026 start with the 2027 tax year, so the return you file in 2027 for the 2026 year uses the existing rules and the amounts the CRA has already published. Nothing about your 2026 benefit should change because of this proposal.
What happens to advance payments?
The budget proposes to cut advance payments by half for the 2027 tax year starting in July 2027, and to end them from the 2028 tax year. Workers would receive their full benefit after filing their return, so the money would come later but in one amount.
Who would be newly eligible?
The budget estimates about 180,000 new recipients, mostly people with very low earnings, because the minimum working income would drop from $3,000 to $500. The disability supplement minimum would drop from $1,150 to $200. The budget page does not list new income limits.
Where can I read the official wording?
Chapter 3 of Budget 2026 on budget.canada.ca describes the measure, and the budget in brief gives a summary. The CRA will publish its own guidance once the legislation passes. Until then, treat every figure as a proposal that may change in Parliament.