B.C. early childhood tax benefit

Effective October 1, 2020, the B.C. early childhood tax benefit was replaced by the B.C. child opportunity benefit to provide an enhanced monthly benefit to parents of children under 18.

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. 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. 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. 

You don’t 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. You and your cohabiting spouse or common-law partner must file the income tax return for a year to receive the B.C. early childhood tax benefit.  

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.