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 2024 to June 2025, eligible families will receive a BC family benefit bonus with their monthly BCFB payment. You may be entitled to receive the following amounts (including the bonus):

• $182.33 per month for the first child;
• $41.66 per month for the first child in a single parent family;
• $114.58 per month for the second child; and
• $93.75 per month for each additional child.

If your adjusted family net income is more than $35,902 but less than $114,887, the BCFB is reduced by 4% of the portion of the adjusted family net income over $35,902.

However, if your adjusted family net income is between $35,902 and $114,887, the BCFB is not less than:

• $80.75 per month for the first child;
• $78.08 per month for the second child; and
• $75.50 per month for each additional child.

If your adjusted family net income is $114,887 or more, the remaining BCFB is reduced by 4% of the portion of the adjusted family net income over $114,887 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.

For July 2024 to June 2025, the BCCATC provides a credit of up to $504 for an individual, $252 for a spouse or common-law partner and $126 per child ($252 for the first child in a single parent family). The maximum quarterly amounts are $126 for an individual, $63 for a spouse or common law partner (and first child in a single parent family) and $31.50 per child.

For single individuals with no children, the credit is reduced by 2% of his or her adjusted net income over $41,071. For families, the credit is reduced by 2% of their adjusted family net income over $57,288.

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

• 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