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.
BC Income Tax Act s. 4.301
The 2016 BC budget announced a proposed increase to the non-refundable BC Tax Reduction:
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:
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 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.
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.
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.
These are refundable to the taxpayer even if no income tax was paid.
BC First-time New Home Buyers' Bonus for new home purchases from February 21, 2012 to March 31, 2013
Other refundable tax credits
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, 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 proposes to increase the maximum annual credit as follows:
- effective July 1, 2019 - as shown below
- effective July 1, 2020, $174 per adult, $51 per child
- effective July 1, 2021, $193.50 per adult, $56.50 per child
The family net income used for the reduction would be net income from the 2018 tax return for tax credit payments from July 2019 to June 2020.
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.
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 will be 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.
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.
BC Government Resources:
Tax Tip: File a tax return even if you have no income, to get the refundable tax credits.
Revised: July 28, 2019
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