B.C. Early Childhood Tax Benefit
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) into a single monthly payment.
The Federal government announced benefit payments will continue for an additional three months for those who are not able to file their 2019 income tax returns on time. For details see the News Release.
This will also apply to the B.C. Early Childhood Tax Benefit payments for July 2020 to September 2020.
Effective October 2020, the BCECTB will be replaced with a new B.C. Child Opportunity Benefit (BCCOB) to provide an enhanced monthly benefit to parents of children under 18.
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.
The Canada Revenue Agency (CRA) administers the BCECTB program for the province. The CRA uses the information from your CCB registration to determine your eligibility 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 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