B.C. child opportunity benefit
The B.C. child opportunity benefit, which replaced the B.C. early childhood tax benefit effective October 1, 2020, provides a tax-free monthly payment to families with children under the age of 18.
The maximum B.C. child opportunity benefit amount families may receive each year is:
- $1,600 for a family’s first child
- $1,000 for a second child
- $800 for each subsequent child under the age of 18
For July 2022 to June 2023, if your adjusted family net income is more than $25,806 but less than $82,578, the B.C. child opportunity benefit is reduced by 4% of the portion of the adjusted family net income over $25,806. However, the B.C. child opportunity benefit for a family with an adjusted family net income between $25,806 and $82,578 isn't less than:
- $700 per year for the first child
- $680 per year for the second child
- $660 per year for each subsequent child under the age of 18
For families with an adjusted family net income of $82,578 or more, the remaining B.C. child opportunity benefit is reduced by 4% of the portion of the adjusted family net income over $82,578 until it's reduced to zero.
The adjusted family net income threshold amounts are indexed to inflation every year.
| Base year (tax return) | Benefit period | Maximum B.C. child opportunity benefit received if adjusted family net income is less than: | B.C. child opportunity benefit reduced at 4% of adjusted family net income greater than: |
|---|---|---|---|
| 2020 | July 2021 - June 2022 |
$25,275 | $80,880 |
| 2019 | October 2020 - June 2021 | $25,000 | $80,000 |
The B.C. child opportunity benefit is combined with the federal Canada child benefit into a single monthly payment.
Read our frequently asked questions to learn more about the B.C. child opportunity benefit.
Annual benefit calculation
For July 2021 to June 2022, families may be able to receive 1/12 of the annual benefit each month.
Use the federal child and family benefits calculator to help you estimate your total B.C. child opportunity benefit amount.
Applying for the benefit
The Canada Revenue Agency (CRA) administers the B.C. child opportunity benefit program for the province.
The CRA uses the information from your Canada child benefit registration to determine your eligibility for the B.C. child opportunity benefit. If your child is registered for the Canada child benefit, they're automatically registered for the B.C. child opportunity benefit.
If your child is not registered for the Canada child benefit, you’ll need to apply for the Canada child benefit. The CRA will use the information from your Canada child benefit application to determine your eligibility for the B.C. child opportunity benefit. If you’re eligible, the amount of the payments will be calculated automatically by the CRA based on information from the personal tax returns you (and your spouse or common-law partner) have filed.
Legislation
The following legislation applies to the B.C. child opportunity benefit program:
