Province of British Columbia

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Province of British Columbia

The Canada Revenue Agency (CRA) administers the following programs for British Columbia:

BC family benefit

The BC family benefit (BCFB) 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 2024 to June 2025, eligible families will receive a BC family benefit bonus with their monthly BCFB payment. You may be entitled to receive the following amounts (including the bonus):

  • $182.33 per month for the first child;
  • $41.66 per month for the first child in a single parent family;
  • $114.58 per month for the second child; and
  • $93.75 per month for each additional child.

If your adjusted family net income is more than $35,902 but less than $114,887, the BCFB is reduced by 4% of the portion of the adjusted family net income over $35,902.

However, if your adjusted family net income is between $35,902 and $114,887, the BCFB is not less than:

  • $80.75 per month for the first child;
  • $78.08 per month for the second child; and
  • $75.50 per month for each additional child.

If your adjusted family net income is $114,887 or more, the remaining BCFB is reduced by 4% of the portion of the adjusted family net income over $114,887 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 2024 to June 2025, the BCCATC provides a credit of up to $504 for an individual, $252 for a spouse or common-law partner and $126 per child ($252 for the first child in a single parent family). The maximum quarterly amounts are $126 for an individual, $63 for a spouse or common law partner (and first child in a single parent family) and $31.50 per child.

For single individuals with no children, the credit is reduced by 2% of his or her adjusted net income over $41,071. For families, the credit is reduced by 2% of their adjusted family net income over $57,288.

The payment is combined with the quarterly payment of the federal GST/HST credit.

The BC climate action tax credit is fully funded by the British Columbia provincial government.

Policy enquiries

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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Date modified:
2024-05-13