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BC Personal Tax Credits

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British Columbia -> Personal Tax Credits

BC Personal Tax Credits

BC Non-Refundable Personal Tax Credits

For the amounts of most non-refundable tax credits available to BC residents, see the non-refundable personal tax credits tables.  All non-refundable tax credits are claimed on form BC428 of the personal income tax return.

Dividend Tax Credits

BC Tax Reduction

BC Income Tax Act s. 4.301

The 2016 BC budget announced a proposed increase to the non-refundable BC Tax Reduction:

bulletincreasing the net income threshold to $19,400, and
bulletincreasing the reduction factor to 3.56% from 3.5% for the 2016 and subsequent tax years.

The tax reduction would thus be reduced to zero at net income of $31,647, where using previous 2016 factors it was reduced to zero at net income of $31,628.  The maximum reduction for 2016 is $436.

The amended amounts would be indexed for the 2016 and subsequent taxation years.

Prior to the announcement, the rates were:

bulletavailable to low income individuals based on net income - threshold $19,171 in 2016 ($19,000 in 2015)
bulletcannot exceed basic provincial tax (not a refundable credit), maximum credit is $436 in 2016 ($432 in 2015)
bulletindexed for inflation

See BC Tax Reduction Credit on the BC Small Business and Revenue website.

See Canada Revenue Agency (CRA) form BC428 from the  BC General Income Tax and Benefit Package page for detailed calculation.

BC Child Arts Credit, Child Fitness Credit and Child Fitness Equipment Tax Credit

BC Income Tax Act s. 4.35 and s. 4.34

Introduced by the BC 2012 Budget, these credits are applicable to the 2012 and later taxation years.  Each credit will be a non-refundable tax credit of 5.06% (lowest tax rate) of eligible expenditures up to $500 for each child, providing a tax credit of up to $25 per child.  These tax credits are not increased for indexation.  Both the Child Arts amount and the Child Fitness amount are increased to $1,000 if the child is eligible for the disability tax credit.

The Child Fitness Equipment Tax Credit was announced in the BC 2015 budget, to be effective for the 2015 and later taxation years.  This will provide a non-refundable tax credit equal to 50% of the child fitness credit.  No additional receipts need be kept for this credit - just retain the receipts for the child fitness credit.

For both of these credits, eligible expenditures are those that qualify for the federal children's fitness credit and children's arts credit.

BC Education Coaching Tax Credit

This tax credit was announced in the BC 2015 budget, to be effective for the 2015 to 2017 taxation years.  This will provide a non-refundable credit amount of $500 for teachers and teaching assistants who carry out at least 10 hours of extracurricular coaching activity in the year.  This provides a tax reduction of up to $25.30 (5.06% x $500) per eligible taxpayer.  The credit will be reviewed in 2017.

BC Refundable Tax Credits

These are refundable to the taxpayer even if no income tax was paid.

BC Home Renovation Tax Credit for Seniors and Persons With Disabilities

BC First-time New Home Buyers' Bonus for new home purchases from February 21, 2012 to March 31, 2013

The New Home Buyers' Bonus had to be applied for to the Ministry of Finance.  It was not done through the income tax return.

Other refundable tax credits

bullet Sales tax credit - replaced in 2010 by the BC HST credit, was re-implemented for 2013 due to the elimination of the HST
bullet for low income individuals, $75 credit each for taxpayer and spouse
bulletto be eligible for this credit, you must reside in BC on December 31, and you:
bulletwere 19 years of age or older, or
bullethad a spouse or common-law partner, or
bulletwere a parent
bullet reduced by 2% of family net income over $15,000 for single individuals and over $18,000 for couples
bulletcannot be claimed if you were confined to a prison or similar institution on December 31, and were there for more than 6 months of the tax year
bullet see Sales Tax Credit on BC Small Business and Revenue website
bullet Venture Capital Tax Credit from Certificate SBVC10
bullet Mining Exploration Tax Credit from Form T88
bulletBC Training Tax Credit for Apprentices

See CRA form BC479 from the  BC General Income Tax and Benefit Package page for detailed calculations.

BC Low Income Climate Action Tax Credit (BCLICATC)

This credit is a tax-free payment.

Low-income individuals and families started receiving a climate action tax credit, which is paid together with the federal GST/HST credit, effective July 1, 2008.  The payments are made quarterly in July, October, January and April, usually on the 5th of the month.

About the credit:

  Jul 1/16
Jun 30/17
Jul 1/15
Jun 30/16
Jul 1/14
Jun 30/15
Jul 1/13
Jun 30/14
Jul 1/12
Jun 30/13
Jul 1/11
Jun 30/12
Jul 1/10
Jun 30/11
Jul 1/09
Jun 30/10
Jul 1/08
Jun 30/09
Maximum annual credit:
per adult $115.50 $115.50 $115.50 $115.50 $115.50 $115.50 $105 $105 $100
plus, per child $34.50 $34.50 $34.50 $34.50 $34.50 $34.50 $31.50 $31.50 $30
For the first child in a single parent family the credit is $115.50 instead of $34.50.
Maximum credit is reduced by 2% of net family income in excess of:
for single individuals $32,737 $32,445 $32,219 $32,187 $31,711 $30,968 $30,722 $30,600 $30,000
for families $38,193 $37,852 $37,589 $37,552 $36,997 $36,130 $35,843 $30,722 $35,000

The income thresholds are indexed to the Consumer Price Index for BC.

The above information can be found on the BC Government Low Income Climate Action Tax Credit page.

BC Family Bonus Program

This program provides monthly non-taxable payments to low and modest income families with children under 18.  The payments are combined with the Canada Child Tax Benefit (CCTB).  Canada Revenue Agency (CRA) administers this program, so when you apply for the CCTB you do not have to apply separately for the BC family bonus.

For more information, see the BC Government Family Bonus Program information.

BC HST Credit (BCHSTC) - discontinued

A non-taxable BC HST credit is paid quarterly with the GST/HST and low income climate action tax credits, to offset the impact of the HST on those with low incomes.  This was discontinued due to the elimination of the HST.  The final quarterly BC HST payment was issued in January 2013.

The first BCHSTC payment was first issued in July 2010.  The maximum annual credit was $230 per family member.  The maximum amount was received by

bullet single individuals with no children whose adjusted net income was $20,000 or less, and
bullet families whose adjusted family net income was $25,000 or less.

The BCHSTC was reduced by 4% of adjusted family net income over $20,000 for single people, and over $25,000 for families.

See also Provincial tax credits paid with the GST/HST credit

BC Government Resources:

Tax Credits - information on all BC personal tax credits

Tax Tip:  File a tax return even if you have no income, to get the refundable tax credits.


Revised: June 19, 2016

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