Low Income Climate Action Tax Credit Frequently Asked Questions

The following will help answer your questions about the B.C. low income climate action tax credit.

I have not yet filed my income tax return. Will I receive a low income climate action tax credit? 

No. To receive the tax credit, you must file your T1 Income Tax Return. When you file your income tax return, be sure to check the "Yes" box in the GST/HST credit application area on page 1 of your return. 

If your return is not assessed by September of the following tax year, the CRA will automatically review your eligibility for the credit once your income tax return is received and assessed.

I filed my tax return but I didn’t answer the question in the GST/HST credit application area on page 1. Will I get my tax credit?

If you are single, separated, divorced or widowed, the CRA will automatically check to see if you are entitled to the credit. If you are, they will send you a notice at the mailing address they have on file for you. 

If you are married or living common-law and both of you left the GST/HST credit application area blank, the CRA will automatically check to see if the family is entitled to the credit. If you are, they will send a notice to the spouse or common-law partner whose return was first assessed.

I filed my tax return but I checked the “NO” box in the GST/HST credit application area on page 1. Based on my adjusted family net income I think I qualify for the tax credit. What should I do?

If you are single, separated, divorced or widowed, and you have confirmed with the CRA that you are eligible, you will need to request an adjustment to your income tax return to change the answer to the GST/HST question.

If you are married or living common-law and you both answered “No” to the GST/HST question, and you have confirmed with the CRA that you are eligible, one of you will have to request an adjustment to your tax return to change the answer to the GST/HST question.

Why do I have to register my children with the CRA by applying for the Canada Child Tax Benefit (CCTB)?

The CRA issues the low income climate action tax credit payments on behalf of B.C. To make sure families receive the credit for every child, the CRA uses the system designed for administering the CCTB.

When you submit a CCTB application, the CRA can determine if you qualify to receive additional benefits from programs such as the CCTB, goods and services tax credit (GSTC), the B.C. family bonus (BCFB) and the B.C. earned income benefit (BCEIB).

For general enquiries regarding the CCTB program, please call the CRA at 1-800-387-1193.

My ex-spouse and I share custody of our son and daughter. Will I receive the tax credit payment for my children?

Special rules apply to shared custody situations. For more information on shared custody, see the CRA website or contact them at 1-800-959-1953.

Any changes to a custody agreement should be reported to the CRA.

I am a resident of B.C. who is currently confined to a prison or similar institution but I will be getting out soon. Am I eligible for a tax credit payment?

To be eligible for a tax credit payment, you must be a resident of B.C. on the first day of the month for which the payment is issued as well as on the first day of the month for the previous quarterly payment. In addition, you must not have been incarcerated for a 90 day period that included the first day of the month for which the payment is issued. Payments are made in July, October, January and April. For example, to be eligible for a payment for October, you must not have been incarcerated for a 90 day period that included October 1 and you must have been a resident of B.C. on both October 1 and July 1.

I meet all of the conditions to get a low income climate action tax credit payment but I still have not received a payment. What should I do?

If you are eligible to receive the tax credit and have not received a payment, please contact the CRA
at 1-800-959-1953 and an agent will assist you. The service is available weekdays from 8:15am to 5:00pm Pacific Standard Time.

My address recently changed. What should I do?

You need to provide the CRA with your new address as soon as possible. You can change your address online at My Account or by calling the CRA at 1-800-959-8281. It’s important that you tell the CRA the exact date that you moved.

Is interest paid or charged on any low income climate action tax credit underpayments or overpayments?

No. Interest is neither given nor charged on underpayments or overpayments.