Province of British Columbia

The Canada Revenue Agency (CRA) administers the following programs for British Columbia:

• Program related to the Canada child benefit (CCB):
  • BC family benefit
• Program related to the goods and services tax/harmonized sales tax (GST/HST) credit:
  • BC climate action tax credit

BC family benefit

The BC family benefit (BCFB) 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 2025 to June 2026, 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 $29,526 but less than $94,483, the BCFB is reduced by 4% of the portion of the adjusted family net income over $29,526.

However, if your adjusted family net income is between $29,526 and $94,483, 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 $94,483 or more, the remaining BCFB is reduced by 4% of the portion of the adjusted family net income over $94,483 until it is reduced to zero.

This program is fully funded by the British Columbia provincial government.

More information

• T4114 – Canada Child Benefits pamphlet
• Canada child benefit - How we calculate your CCB

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. The payment is combined with the quarterly payment of the federal GST/HST credit.

The Government of British Columbia has cancelled the BCCATC. As a result, the last BCCATC payments were issued on April 4, 2025.  However, the CRA will continue to issue retroactive payments for previous benefit years.

The BC climate action tax credit is fully funded by the British Columbia provincial government.

More information

• RC4210 – GST/HST Credit pamphlet
• GST/HST credit - Overview

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

Related services and information

• Direct deposit
• My Account
• Contact information - child and family benefits
• CRA uncashed cheques