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

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 July 2021 to June 2022, 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.

If your adjusted family net income is more than $25,275 but less than $80,880, the BCCOB is reduced by 4% of the portion of the adjusted family net income over $25,275.

However, if your adjusted family net income is between $25,275 and $80,880, the BCCOB is not less than:

• $58.33 per month for the first child;
• $56.66 per month for the second child; and
• $55.00 per month for each additional.

If your adjusted family net income is of $80,880 or more, the remaining BCCOB is reduced by 4% of the portion of the adjusted family net income over $80,880 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 2021 to June 2022, 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 $36,142. For families, the credit is reduced by 2% of their adjusted family net income over $42,165.

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

• 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
• MyBenefits CRA mobile application
• Contact information - child and family benefits
• CRA uncashed cheques