Province of British Columbia
The Canada Revenue Agency (CRA) administers the following programs for British Columbia:
- Programs related to the Canada child benefit (CCB):
- Program related to the goods and services tax/harmonized sales tax (GST/HST) credit:
BC early childhood tax benefit
The BC early childhood tax benefit (BCECTB) is a tax-free monthly payment to qualifying families to help with the cost of raising children under the age of six. The amount is combined with the CCB into a single monthly payment.
For July 2020 to September 2020, the BCECTB provides a benefit up to $55 per month per child under the age of 6. It is calculated based on the number of eligible children you have and your adjusted family net income.
Beginning in October 2020, the BCECTB is replaced by the BC child opportunity benefit (BCCOB).
This program is fully funded by the British Columbia provincial government.
BC child opportunity benefit
The BC child opportunity benefit (BCCOB) 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 October 2020 to June 2021, you may be entitled to receive the following amounts:
- $133.33 per month for the first child;
- $83.33 per month for the second child; and
- $66.66 per month for each additional child.
The amount is reduced if your adjusted family net income is more than $25,000.
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 2020 to June 2021, the BCCATC provides a credit of up to $174.00 for an individual, $174.00 for a spouse or common-law partner and $51.00 per child ($174.00 for the first child in a single parent family). The maximum quarterly amounts are $43.50 for an individual and a spouse or common law partner (and first child in a single parent family) and $12.75 per child.
For single individuals with no children, the credit is reduced by 2% of his or her adjusted net income over $35,748. For families, the credit is reduced by 2% of their adjusted family net income over $41,706.
Individuals are also eligible for a one-time enhanced BCCATC payment in July 2020.
This one-time enhanced payment is up to $218.00 for an individual, $218.00 for a spouse or common-law partner and $64.00 per child ($218.00 for the first child in a single parent family).
The payment is combined with the quarterly payment of the federal GST/HST credit.
The BC low income 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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