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.
Regular monthly benefit
For July 2022 to June 2023, 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 $25,806 but less than $82,578, the BCFB is reduced by 4% of the portion of the adjusted family net income over $25,806.
However, if your adjusted family net income is between $25,806 and $82,578, the BCFB 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 child.
If your adjusted family net income is $82,578 or more, the remaining BCFB is reduced by 4% of the portion of the adjusted family net income over $82,578 until it is reduced to zero.
Temporary enhanced monthly benefit
The BC government is providing a temporary enhancement of up to $175 per child for the period January 2023 to March 2023 (up to $58.33 per month). The enhancement is combined with the regular monthly benefit for January, February and March 2023. You may receive the enhanced benefit payments even if you don't normally receive the BC family benefit because your family net income exceeds the threshold.
The maximum monthly benefit amount BC families may receive for January, February and March 2023, including the temporary benefit enhancement is:
- $191.66 per month for the first child;
- $141.67 per month for the second child; and
- $125.00 per month for each additional child.
If your adjusted family net income is more than $25,806 but less than $82,578, the enhanced benefit is reduced by 4% of the portion of the adjusted family net income over $25,806.
However, if your adjusted net income is between $25,806 and $82,578, you will receive no less than:
- $108.33 per month for the first child;
- $106.66 per month for the second child; and
- $105.00 per month for each additional child.
If your adjusted family net income is $82,578 or more, the remaining enhanced benefit is reduced by 4% of the portion of the adjusted family net income over $82,578 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 2022 to June 2023, the BCCATC provides a credit of up to $193.50 for an individual, $193.50 for a spouse or common-law partner and $56.50 per child ($193.50 for the first child in a single parent family). The maximum quarterly amounts are $48.37 for an individual and a spouse or common law partner (and first child in a single parent family) and $14.12 per child.
For single individuals with no children, the credit is reduced by 2% of his or her adjusted net income over $36,901. For families, the credit is reduced by 2% of their adjusted family net income over $43,051.
Enhanced payments
To support British Columbians with the rising cost of living, the October 2022, January 2023 and April 2023 BCCATC payments include a one-time affordability credit.
These enhanced payments include an additional amount of up to:
- $164 for an individual;
- $164 for a spouse or common-law partner or the first child in a single parent family;
- $41 for each additional child.
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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