Province of British Columbia
The Canada Revenue Agency (CRA) administers the following programs for British Columbia:
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 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 BCCOB 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 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 $82,578 or more, the remaining BCCOB 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.
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.
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.
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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