The Canada Revenue Agency (CRA) calculates the CWB amount of an individual or family using: Your marital status (if your spouse or common-law partner who is a Canadian resident during the tax year lives with you on December 31st) Province or territory you live in Working income for the tax year Your total adjusted net family income Eligible dependant(s) (your spouse or common-law partner’s child who lives with you on December 31stt) Eligibility for the Disability Tax Credit (DTC)