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Work and employment · Tout le Canada
REFUNDABLE federal tax credit for individuals and families who work and earn a low income. Two parts: a basic amount and a disability supplement. For the 2025 tax year the maximum basic amount is $1,633 (single) and $2,813 (family); it is reduced above $26,855 (single) and $30,639 (family) and reaches zero at $37,742 and $49,393. The disability supplement is $843. Up to 50% is paid in advance. Alberta, Quebec and Nunavut set their own cut-off levels.
Eligibility conditions
Be at least 19 years old
Net family income under $49,393
Eligible employment status
How to apply
Earn working income and file a federal income tax return.
Complete Schedule 6 to claim the basic amount and, if applicable, the disability supplement.
A full-time student enrolled more than 13 weeks in the year is not eligible unless they have an eligible dependant on December 31.
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