Canada Revenue Agency
www.cra.gc.ca
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Province of British Columbia
The Canada Revenue Agency (CRA) administers the following programs on behalf of British Columbia:
- Program related to the Canada Child Tax Benefit (CCTB):
- Programs related to the goods and services tax/harmonized sales tax (GST/HST) credit:
BC Family Bonus (BCFB)
The BCFB program includes the basic family bonus and the BC Earned Income Benefit. This program provides non-taxable amounts paid monthly to help low‑ and modest‑income families with the cost of raising children under 18 years of age. Benefits are combined with the CCTB into a single monthly payment.
Basic Family Bonus
The basic family bonus is calculated based on the number of children you have and your adjusted family net income. Use our Canada Child Tax Benefit/related provincial and territorial benefits calculator to determine the amount of your benefit.
BC Earned Income Benefit
Families whose working income is more than $10,000 and whose adjusted family net income is $21,480 or less, may also be entitled to the following:
- $5.91 per month for the first child;
- $5.00 per month for the second child; and
- $10.00 per month for each additional child.
Families whose working income is between $3,750 and $10,000 or whose adjusted family net income is more than $21,480 may get part of the earned income benefit. Use our Canada Child Tax Benefit/related provincial and territorial benefits calculator to determine your benefit.
This program is fully funded by the Province of British Columbia.
More information
Enquiries service
A toll‑free enquiries service is available at the following numbers:
1-800-387-1193 (for service in English)
1-800-387-1194 (for service in French)
BC HST Credit (BCHSTC)
This new credit is a non‑taxable refundable payment to help low‑income individuals and families offset the impact of the sales taxes they pay.
The BCHSTC provides a maximum annual credit of $230 per family member. Single individuals with no children whose adjusted net income is $20,000 or less and families whose adjusted family net income is $25,000 or less will receive the maximum credit. The BCHSTC is reduced by 4% of adjusted family net income over $20,000 for singles and over $25,000 for families.
The BCHSTC payment is combined with the quarterly payment of the federal GST/HST credit.
More information
Enquiries service
A toll‑free enquiries service is available at the following numbers:
1-800-959-1953 (for service in English)
1-800-959-1954 (for service in French)
BC Low Income Climate Action Tax Credit (BCLICATC)
This credit is a tax‑free payment to help low‑income individuals and families with the carbon taxes they pay.
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 $30,968. For families, the credit is reduced by 2% of their adjusted family net income over $36,130.
The payment is combined with the quarterly payment of the BC HST Credit and the federal GST/HST credit
The BC Low Income Climate Action Tax Credit and the BC HST Credit programs are fully funded by the Province of British Columbia.
More information
Enquiries service
A toll‑free enquiries service is available at the following numbers:
1-800-959-1953 (for service in English)
1-800-959-1954 (for service in French)