Province of British Columbia

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

• Programs related to the Canada child benefit (CCB):
  • BC family bonus
  • BC early childhood tax benefit
• Program related to the goods and services tax/harmonized sales tax (GST/HST) credit:
  • BC low income climate action tax credit

BC family bonus

This BC family bonus (BCFB) is a tax-free monthly payment to help low- and modest-income families with the cost of raising children under 18 years of age. The amount is combined with the CCB into a single monthly payment. It is calculated based on the number of children you have and your adjusted family net income.

This program is fully funded by the British Columbia provincial government.

More information

• T4114 – Canada Child Benefits pamphlet
• Canada child benefit - How we calculate your CCB

BC early childhood tax benefit

The BC early childhood tax benefit (BCECTB) is a tax-free monthly payment to qualifying families to help with the cost of raising children under the age of six. The amount is combined with the CCB into a single monthly payment. It is calculated based on the number of eligible children you have and your adjusted family net income.

This program is fully funded by the British Columbia provincial government.

BC low income climate action tax credit

The BC low income climate action tax credit (BCLICATC) is a tax-free payment made to help low‑income individuals and families with the carbon taxes they pay.

For July 2017 to June 2018, the program provides a credit of up to $115.50 for an individual, $115.50 for a spouse or common-law partner and $34.50 per child ($115.50 for the first child in a single parent family). For single individuals with no children, the credit is reduced by 2% of his or her adjusted net income over $33,326. For families, the credit is reduced by 2% of their adjusted family net income over $38,880.

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

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

More information

• RC4210 – GST/HST Credit pamphlet
• GST/HST credit: calculation and payments

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

Related services and information

• Direct deposit
• My Account
• MyBenefits CRA mobile application
• Contact information - child and family benefits

Date modified:

2017-04-27