B.C. early childhood tax benefit

The B.C. early childhood tax benefit was a tax-free, monthly payment made to eligible families to help with the cost of raising young children under age 6.

The B.C. early childhood tax benefit was replaced by the B.C. child opportunity benefit (now called the B.C. family benefit) in October 2020 to provide an enhanced monthly benefit to parents of children under 18.

Benefits from this program were combined with the federal Canada child benefit into a single monthly payment.

The B.C. early childhood tax benefit provided a benefit of up to $55 per month per child under age 6 up to September 2020. Benefits were based on the number of children in the family and the family's net income. The B.C. early childhood tax benefit was reduced if the family's net income exceeded $100,000 and was zero once the family's net income exceeded $150,000.

The Canada Revenue Agency (CRA) continues to administer the B.C. early childhood tax benefit program for the province. The CRA uses the information from your Canada child benefit registration to determine your eligibility for the B.C. early childhood tax benefit, for benefit periods prior to October 2020.

You do not need to apply separately for the B.C. early childhood tax benefit. If your child is not registered for the Canada child benefit, you need to apply for the Canada child benefit to determine eligibility for the B.C. early childhood tax benefit.

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. If you and your cohabiting spouse or common-law partner have not filed your tax returns for tax years before 2020, once you file those tax returns, the CRA will determine your eligibility for the B.C. early childhood tax benefit and issue any benefits you may be eligible for.

For information about the current program, see B.C. family benefit.