B.C. Early Childhood Tax Benefit
Effective April 1, 2015, the B.C. Early Childhood Tax Benefit (BCECTB) is a tax-free monthly payment made to eligible families to help with the cost of raising young children under age 6. Benefits from this program are combined with the federal Canada Child Benefit (CCB) and the B.C. family bonus program (BCFB) into a single monthly payment.
The BCECTB provides a benefit of up to $55 per month per child under age 6. Benefits are based on the number of children in the family and the family's net income. The BCECTB is reduced if the family's net income exceeds $100,000 and is zero once the family's net income exceeds $150,000.
Effective July 1, 2016 the CCB replaced the universal child care benefit (UCCB), the Canada child tax benefit (CCTB), and the national child benefit supplement (NCBS). The first CCB payment will be issued on July 20, 2016. The Canada Revenue Agency (CRA) issued the last regular CCTB and UCCB payments on June 20, 2016. The changes to the federal child benefit programs will not affect the BCFB or the BCECTB.
The CRA administers the BCECTB program for the province. The CRA uses the information from your CCB registration to determine your eligibility for the BCECTB. If your child is registered for the CCB, or was registered for the CCTB before July 1, 2016, they are automatically registered for the BCECTB. You don’t need to apply separately for the BCECTB. If your child is not registered for the CCB, you need to apply for the CCB to determine eligibility for the BCECTB. If you’re eligible, the amount of any payments will be calculated automatically based on information from the tax returns you (and your spouse or common-law partner) have filed.
To estimate your total monthly child tax benefit payment (combined federal and provincial amounts), use the CRA's Child and Family Benefits online calculator.
For more information on the various B.C. benefit programs, see the following CRA webpage.
The following legislation applies to the BCECTB program:
- Income Tax Act (B.C.) section 13.07 to 13.09