The Canada workers benefit: money low-income gig workers often miss

Self-employment income counts toward the Canada workers benefit, a refundable credit worth up to $1,633 for single people for 2025. Who qualifies and why you have to file to get it.

If you drive or deliver part-time and your income is modest, reporting your gig earnings can actually put money in your pocket. The Canada workers benefit (CWB) is a refundable tax credit, which means you can get it even if you owe no tax.

It counts self-employment income

The CWB is for people who earn employment or self-employment income below certain limits. Your net gig profit counts as working income.

How much it's worth

For the 2025 tax year (the return you filed in 2026), single people could get up to $1,633. The basic benefit starts shrinking when adjusted net income passes $26,855 and ends at $37,742. Families get more and have higher limits. Amounts differ in Quebec, Nunavut and Alberta.

There's also a disability supplement of up to $843 for people approved for the disability tax credit.

Who qualifies

You generally need to:

  • Be 19 or older on December 31, or live with a spouse, common-law partner or child
  • Be a resident of Canada for the whole year
  • Have working income, but net income under the limit for your province and family situation

You're generally not eligible if you were a full-time student for more than 13 weeks of the year and had no dependant.

You have to file to get it

The CWB is claimed on your tax return (line 45300). Tax software calculates it automatically once your income is in. If you skip filing because "I barely made anything," you leave this money behind.

A reason to claim your expenses carefully

The CWB is based on net income. Claiming real business expenses lowers your net income, which can increase your benefit. But you need enough working income to qualify at all, so don't skip reporting your earnings.

How MyGigLedger helps

MyGigLedger shows your net profit as you go, so you can see where you stand against the CWB limits long before tax time.

This article is general information based on CRA guidance as of September 29, 2026. It isn't tax advice. Rules change, and your situation may differ, so check with the CRA or a tax professional before you file.

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