Province of British Columbia
The Canada Revenue Agency (CRA) administers the following programs for British Columbia:
- Program related to the Canada child benefit (CCB):
- Program related to the goods and services tax/harmonized sales tax (GST/HST) credit:
BC family benefit
The BC family benefit (BCFB), previously called the BC child opportunity benefit, is a tax-free monthly payment to families with children under the age of 18. The amount is combined with the CCB into a single monthly payment.
For July 2023 to June 2024, you may be entitled to receive the following amounts:
- $145.83 per month for the first child;
- $41.66 per month for the first child in a single parent family;
- $91.66 per month for the second child; and
- $75 per month for each additional child.
If your adjusted family net income is more than $27,354 but less than $87,533, the BCFB is reduced by 4% of the portion of the adjusted family net income over $27,354.
However, if your adjusted family net income is between $27,354 and $87,533, the BCFB is not less than:
- $64.58 per month for the first child;
- $62.50 per month for the second child; and
- $60.41 per month for each additional child.
If your adjusted family net income is $87,533 or more, the remaining BCFB is reduced by 4% of the portion of the adjusted family net income over $87,533 until it is reduced to zero.
This program is fully funded by the British Columbia provincial government.
More information
BC climate action tax credit
The BC climate action tax credit (BCCATC) is a tax-free payment made to low-income individuals and families to help offset the carbon taxes they pay.
For July 2023 to June 2024, the BCCATC provides a credit of up to $447 for an individual, $223.50 for a spouse or common-law partner and $111.50 per child ($223.50 for the first child in a single parent family). The maximum quarterly amounts are $111.75 for an individual, $55.87 for a spouse or common law partner (and first child in a single parent family) and $27.87 per child.
For single individuals with no children, the credit is reduced by 2% of his or her adjusted net income over $39,115. For families, the credit is reduced by 2% of their adjusted family net income over $50,170.
The payment is combined with the quarterly payment of the federal GST/HST credit.
The BC climate action tax credit is fully funded by the British Columbia provincial government.
More information
Policy enquiries
If you have a tax policy question about these programs, call the Province of British Columbia at 1‑877‑387‑3332 or email ITBTaxQuestions@gov.bc.ca
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