Province of British Columbia

British Columbia flag

The Canada Revenue Agency (CRA) administers the following programs on behalf of British Columbia:


BC family bonus (BCFB)

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. The amount is combined with the CCTB 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

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 early childhood tax benefit (BCECTB)

The Province of British Columbia introduced, as part of its 2014 budget, the BC early childhood tax benefit (BCECTB). This new program, which starts in April 2015, is intended to improve the affordability of child care and assist families with the cost of raising young children. The Canada Revenue Agency (CRA) is administering this program on behalf of the province.

To be eligible for the monthly benefit, you must be primarily responsible for the care and upbringing of a child or children under the age of six who reside with you. If your adjusted family net income is $100,000 or less, you will receive $55 per month, or $660 per year, for each eligible child. If your adjusted family net income is between $100,000 and $150,000, you will receive less (see question and answer 4).

To receive the BCECTB for your eligible child, that child must be registered for the Canada child tax benefit. In addition, you and your spouse or common‑law partner, if applicable, must have filed your income tax returns.

The first BCECTB payments will be issued to eligible individuals on April 20, 2015. The payment will be combined with your entitlement for the BC family bonus and Canada child tax benefit, if applicable. Payments will be issued monthly.

The payments for April to June 2015 will be based on your adjusted family net income for the 2013 tax year. The payments for July 2015 to June 2016 will be based on your adjusted family net income for the 2014 tax year.

Questions and answers

For more information and to find out if you qualify, see BC early childhood tax benefit - Questions and answers.

Enquiries service

1-800-387-1193 (for service in English)
1-800-387-1194 (for service in French)

Policy enquiries

If you have a tax policy question about the BCECTB program, call the Province of British Columbia at 1‑877‑387‑3332 or email ITBTaxQuestions@gov.bc.ca.


BC low income climate action tax credit (BCLICATC)

This credit is a non-taxable amount paid to help low‑income individuals and families with the carbon taxes they pay.

For July 2014 to June 2015, 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 $32,219. For families, the credit is reduced by 2% of their adjusted family net income over $37,589.

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

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)

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