Non-Refundable Personal Tax Credits Tables - federal & all provinces and territories
These tax credits can only reduce taxes payable to zero.
BC Volunteer Firefighter or Search & Rescue Tax Credit
These are refundable to the taxpayer even if no income tax was paid.
BC Refundable Renter's Tax Credit - new for 2023
BC Home Renovation Tax Credit for Seniors and Persons With Disabilities
Other BC Refundable Tax Credits
BC Climate Action Tax Credit - final payment April 2025
BC Basic Family Bonus Program, BC Early Childhood Tax Benefit, BC Family Benefit
BC First-Time Home Buyers' Program - Property Purchase Tax Exemption
BC Government Benefits, Programs and Services
The BC Tax Reduction base amount and threshold are increased for inflation annually. The BC 2026 Budget increased the 2026 base amount from $575 (the indexed amount) to $690.
The tax reduction is claimed on Form BC428.
See BC Tax Reduction Credit amounts on the BC Basic Personal Income Tax Credits page.
The BC tax credit is available (started in 2017) to those for whom the federal volunteer firefighter or search and rescue tax credit is available. The amount of the tax credit is $3,000 x the lowest personal income tax rate. The amount of $3,000 is not indexed for inflation.
It is claimed on Line 58315 (volunteer firefighter amount) or line 58316 (search and rescue volunteer amount) of Form BC428.
These are refundable to the taxpayer even if no income tax was paid.
This tax credit was was effective starting January 1, 2023. It is claimed on your personal income tax return. Criteria include:
According to the BC Income Tax Act, "eligible rental unit" means a living accommodation in British Columbia but does not include prescribed rental units. As yet there are no prescribed rental units.
Eligible rental unit on the BC website provides a list of eligible rental units. The list is not exhaustive, and is provided for convenience. The list includes college/university dorms, long-term care, assisted living or seniors independent living facilities, and other living accommodations. If an eligible tenant living in a long-term care, assisted living or seniors independent living facility has a spouse or common-law partner, only one of them can claim the credit even if they are living and renting separately.
Payments to a nursing home qualify as attendant care costs. In BC, if a portion of these payments are related to occupancy they are also eligible for the renter's tax credit. However, while the rent included in the cost of retirement homes or other assisted living facilities qualifies for the renter's tax credit, it cannot be claimed as attendant care costs.
Example, someone with line 23600 income of $75,000:
| Renter's tax credit maximum amount | $400 | |
| Adjusted family income (usually line 23600) | $75,000 | |
| Less income threshold |
-60,000 |
|
| Excess | $15,000 | |
| Less 2% of excess 2% x $15,000 | -$300 | |
| Refundable renter's tax credit | $100 |
The $60,000 income threshold is increased to $63,000 for 2025.
See BC Renter's Tax Credit on the BC government website.
See CRA form BC479 from the BC General Income Tax and Benefit Package page for detailed calculations.
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, in July 2008. The payments are made quarterly in July, October, January and April, usually on the 5th of the month.
The family net income from the 2023 tax return is used to calculate tax credit payments from July 2024 to June 2025. The BC 2024 Budget includes a provision to increase the July 2024 to June 2025 Climate Action Tax Credit amounts by 12.75%, with the lower income threshold increasing by 5%, and the higher threshold increasing by 14.2%.
Bill 8, Carbon Tax Amendment Act, eliminated the carbon tax effective April 1, 2025, and cancelled the Climate Action Tax Credit. The final payment will be made in April 2025, which is based on 2023 tax returns.
Another BC Affordability Credit was paid with the BC climate action tax credit in April 2023.
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 First-Time Home Buyers' Program - Property Purchase Tax Exemption
BC Government Benefits, Programs and Services
Personal Income 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.
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.
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.
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.
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
The BCHSTC was reduced by 4% of adjusted family net income over $20,000 for single people, and over $25,000 for families.
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.