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Home  -> 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 Basic Personal Income Tax Credits page.

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

BC Volunteer Firefighter or Search & Rescue Tax Credit

New for 2017, and as confirmed in the BC September 2017 Budget Update, the BC tax credit will be available to those for whom the federal volunteer firefighter or search and rescue tax credit is available.  The amount of the tax credit will be $3,000 x the lowest personal income tax rate, or $151.50 for 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

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 the BC 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 Climate Action Tax Credit

This credit is a tax-free payment.

COVID-19 Update: One-Time Enhanced July 2020 Payment for Climate Action Tax Credit.

bullet eligibility was determined from 2019 tax returns, so there was no need to apply.
bulletincome threshold amounts increased, so those not previously eligible may have been eligible for the one-time payment.

See One-Time Enhanced July 2020 Payment on the BC website for more information.

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

The BC 2019 budget increased the maximum annual credit as follows:

bullet effective July 1, 2020, $174 per adult, $51 per child
bullet effective July 1, 2022, $193.50 per adult, $56.50 per child: increase delayed from July 1, 2021 by the BC 2021 Budget, due to the delay in the carbon tax rate increases.

The family net income used for the reduction would be net income from the 2021 tax return for tax credit payments from July 2022 to June 2023.

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

Rate and threshold information can be found on the BC Government Climate Action Tax Credit page.

BC Basic Family Bonus Program, BC Early Childhood Tax Benefit, BC Family Benefit

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

The BC Early Childhood Tax Benefit (BCECTB) is also combined with the CCB, for children under 6, but was replaced effective October 1, 2020 by the BC Child Opportunity Benefit (BCCOB), as per the BC 2019 Budget.  The BCCOB will provide payments for children up to the age of 18.  The BCCOB is now called the BC Family Benefit.

For more information, see the BC Government Child Benefits Top-up Supplement information and BC Family Benefit (previously called the BC Child Opportunity Benefit).

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.

Discontinued Tax Credits

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

BC Income Tax Act s. 4.35 and s. 4.34

The BC September 2017 Budget announced that these tax credits will not be available after the 2017 taxation year.

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 Back-to-School Tax Credit - 2016 Only - Line 5846

Note:  The BC 2017 Budget was not passed and there has been a change in government.  This tax credit was only available for the 2016 taxation year.

The BC September 2017 Budget indicates that 2016 is the only year for which this credit will be available.  The amount for 2016 is $250 per child for each child who is age 5 to 17 on December 31st of the taxation year.  This tax credit was announced in the February 2017 Budget, and was made retroactive to 2016, so was included in the 2016 tax return.  The tax reduction was $12.65 ($250 x 5.06%) for each child claimed.  It could be claimed by either spouse, but could not be split between spouses.  If you use tax return software, the software will probably calculate this automatically for you.  Information on the tax credit can be found in the 2016 tax return Information for Residents of British Columbia (archived).  No receipts are needed for this credit.  Our Detailed Canadian Income Tax and RRSP Saving Calculator includes this tax credit for 2016.

BC Education Coaching Tax Credit - 2015 to 2017 Only

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 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.

BC First-Time New Home Buyers' Bonus - Refundable

This was a temporary tax credit, which was available for new home purchases from February 21, 2012 to March 31, 2013.  It was a one-time refundable personal income tax credit worth up to $10,000.

The refundable tax credit was not claimed when the personal tax return was filed. The deadline to apply for this was March 31, 2015.

Revised: November 19, 2022


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