Sales tax credit
Last updated on May 2, 2024
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You're eligible to claim the sales tax credit for a tax year if you were a resident of B.C. on December 31 of the tax year and you:
- Were 19 years of age or older, or
- Had a spouse or common-law partner, or
- Were a parent.
You can claim up to $75 for yourself and $75 for your cohabiting spouse or common-law partner.
If you're single, the credit is reduced by 2% of your net income over $15,000. If you have a cohabiting spouse or common-law partner, the credit is reduced by 2% of your family net income over $18,000.
You can't claim this credit if you were confined to a prison or similar institution as of December 31 and were there for more than six months of the tax year.
Budget 2024 clarified that effective the 2024 tax year, you can no longer claim the sales tax credit on your in-bankruptcy income tax return if you were bankrupt during the year.
Claiming the credit
You claim the sales tax credit when you file your T1 Income Tax Return, by using the British Columbia Credits form (BC479). The credit is refundable to the extent it exceeds your income tax payable. You must claim the credit within 3 years after the end of the tax year.
Legislation
The following legislation applies to the sales tax credit.
- Income Tax Act (B.C.) Section 8
Children tax benefits
You may be eligible to receive the climate action tax credit.
Contact the Canada Revenue Agency with questions about your tax credit claims and refunds.
Phone:
1-800-959-8281
(Toll free in Canada)
Contact us with your general questions about the tax credit.
Phone:
1-877-387-3332
(Toll free in Canada)
Email:
ITBTaxQuestions@gov.bc.ca