Climate action tax credit
The B.C. affordability credit is paid with the B.C. climate action tax credit. Learn more below.
Last Updated: January 27, 2023
The B.C. climate action tax credit (BCCATC) helps offset the impact of the carbon taxes paid by individuals or families.
The B.C. climate action tax credit program includes the B.C. affordability credit paid with the B.C. climate action tax credit in January 2023.
We will not contact you by text message. If you get a text about the B.C. climate action tax credit, it may be fraud. If you're not sure, call or email us.
The B.C. climate action tax credit payments are non-taxable. This means that you don't include it as income when you file your income tax return.
You're eligible to receive the credit if you're a resident of B.C. and you:
- Are 19 years of age or older, or
- Have (or had) a spouse or common-law partner, or
- Are (or were) a parent who resides (or resided) with your child.
If you're eligible for the B.C. climate action tax credit, you'll receive the credit payment from the Canada Revenue Agency (CRA). The credit payment is combined with the federal goods and services tax/harmonized sales tax (GST/HST) credit into one quarterly payment.
The payments are issued four times a year in July, October, January and April. Generally, the payments are made on the fifth day of the month. For a list of all payment dates, visit the CRA website.
To be able to receive each quarterly payment, you must be a resident of B.C. on both the first day of that quarter and the first day of the previous quarter. For example, to get the October payment, you must have been a resident of B.C. on both October 1 and July 1.
Only one person can receive the credit on behalf of a family.
You can use the CRA’s Child and Family Benefits Calculator to estimate your total benefit payment for all child and family benefits you may be eligible for, including the B.C. climate action tax credit.
Note: The CRA's calculator will not be updated to reflect the enhancement made to the October 2022 payment or the B.C. affordability credit paid with the January 2023 payment.
Credit amounts
How much you receive depends on the size of your family and your adjusted family net income.
The maximum annual credit is determined by adding:
- The adult amount for the tax year for yourself,
- The adult amount for the tax year for your spouse or common-law partner, and
- The child amount for the tax year for each child.
The first child in a single parent family will receive the adult amount instead of the child amount.
If your adjusted family net income is below a certain threshold amount for the tax year, you will receive the maximum credit. If your adjusted family net income is above the threshold amount, the credit is reduced by 2% of the adjusted family net income above the threshold until the credit becomes zero.
You will generally receive one-quarter of the annual B.C. climate action tax credit each quarter.
For the July 2022 to June 2023 benefit year, the October 2022 payment was enhanced. The January 2023 payment is increased by the B.C. affordability credit.
If your annual credit is less than $40 you will receive the entire annual credit in one lump sum payment at the beginning of the benefit year.
Payments for the July 2022 to June 2023 benefit year
The payments made in July 2022, October 2022, January 2023 and April 2023 are based on your adjusted family net income for the 2021 tax year.
The maximum annual B.C. climate action tax credit payment amounts are:
- $521.50 each for you and your spouse or common-law partner (or the first child in a single parent family). This includes the $164 enhancement to the October 2022 payment and the $164 B.C affordability credit paid with the January 2023 payment
- $138.50 each for all other children. This includes the $41 enhancement to the October 2022 payment and the $41 B.C. affordability credit paid with the January 2023 payment
Enhanced payment for October 2022 and the B.C. affordability credit for January 2023
To support British Columbians with the rising cost of living, the B.C. government announced an enhancement to the B.C. climate action tax credit payment for October 2022 . The B.C. government also announced a B.C. affordability credit, which will be paid with the January 2023 B.C. climate action tax credit payment.
If you’re eligible for the tax credit, you’ll be eligible for the enhanced October 2022 payment and the B.C. affordability credit paid with the January 2023 payment. You don’t have to apply to receive these enhanced payments.
The enhanced October 2022 payment and the January 2023 payment increased by the B.C. affordability credit are reduced to zero at a higher income amount than the other B.C. climate action tax credit payments that are based on the 2021 tax year. If you weren’t eligible for the regular tax credit in October 2022 due to your income, you may be eligible for these two payments.
The enhanced October 2022 payment and the January 2023 payment with the B.C. affordability credit are each:
- Up to $212.38, an increase of up to $164 from the regular tax credit amount, for you, your spouse or common-law partner, or your first child in a single parent family
- Up to $55.13, an increase of up to $41 from the regular tax credit amount, for each additional child
Income threshold amounts
October 2022 and January 2023 payments
The following table shows the income threshold amount and the income amount where the credit is reduced to zero for your October 2022 and January 2023 payments for some common family configurations.
For income threshold amounts for the July 2022 and April 2023 quarterly payments, refer to the next table.
|
|
Adjusted family net income threshold amount |
Reduced credit if adjusted family net income is between |
Adjusted family net income where credit is reduced to zero |
|---|---|---|---|
|
Single |
$36,901 |
$36,901 and $79,376 |
$79,376 or more |
|
Married or common-law with no children |
$43,051 |
$43,051 and $128,001 |
$128,001 or more |
|
Married or common-law with one child |
$43,051 |
$43,051 and $139,026 |
$139,026 or more |
|
Married or common-law with two children |
$43,051 |
$43,051 and $150,051 |
$150,051 or more |
|
Married or common-law with three children |
$43,051 |
$43,051 and $161,076 |
$161,076 or more |
|
Single parent with one child |
$43,051 |
$43,051 and $128,001 |
$128,001 or more |
|
Single parent with two children |
$43,051 |
$43,051 and $139,026 |
$139,026 or more |
|
Single parent with three children |
$43,051 |
$43,051 and $150,051 |
$150,051 or more |
July 2022 and April 2023 payments
The following table shows the income threshold amount and the income amount where the credit is reduced to zero for your July 2022 and April 2023 payments for some common family configurations.
|
|
Adjusted family net income threshold amount |
Reduced credit if adjusted family net income is between |
Adjusted family net income where credit is reduced to zero |
|---|---|---|---|
|
Single |
$36,901 |
$36,901 and $46,576 |
$46,576 or more |
|
Married or common-law with no children |
$43,051 |
$43,051 and $62,401 |
$62,401 or more |
|
Married or common-law with one child |
$43,051 |
$43,051 and $65,226 |
$65,226 or more |
|
Married or common-law with two children |
$43,051 |
$43,051 and $68,051 |
$68,051 or more |
|
Married or common-law with three children |
$43,051 |
$43,051 and $70,876 |
$70,876 or more |
|
Single parent with one child |
$43,051 |
$43,051 and $62,401 |
$62,401 or more |
|
Single parent with two children |
$43,051 |
$43,051 and $65,226 |
$65,226 or more |
|
Single parent with three children |
$43,051 |
$43,051 and $68,051 |
$68,051 or more |
Previous payments
Expand the section below to see credit amount details for previous tax years.
The payments made in July 2021, October 2021, January 2022 and April 2022 were based on your adjusted family net income for the 2020 tax year.
The maximum annual B.C. climate action tax credit payment amounts were:
- $174 each for you and your spouse or common-law partner (or the first child in a single parent family)
- $51 each for all other children
The following table shows the income threshold amount and the income amount where the credit is reduced to zero for some common family configurations.
|
|
Adjusted family net income threshold amount |
Reduced credit if adjusted family net income is between |
Adjusted family net income where credit is reduced to zero |
|---|---|---|---|
|
Single |
$36,142 |
$36,142 and $44,842 |
$44,842 or more |
|
Married or common-law with no children |
$42,165 |
$42,165 and $59,565 |
$59,565 or more |
|
Married or common-law with one child |
$42,165 |
$42,165 and $62,115 |
$62,115 or more |
|
Married or common-law with two children |
$42,165 |
$42,165 and $64,665 |
$64,665 or more |
|
Married or common-law with three children |
$42,165 |
$42,165 and $67,215 |
$67,215 or more |
|
Single parent with one child |
$42,165 |
$42,165 and $59,565 |
$59,565 or more |
|
Single parent with two children |
$42,165 |
$42,165 and $62,115 |
$62,115 or more |
|
Single parent with three children |
$42,165 |
$42,165 and $64,665 |
$64,665 or more |
The payments made in July 2020, October 2020, January 2021 and April 2021 were based on your adjusted family net income for the 2019 tax year.
One-time enhanced payment for July 2020
As part of B.C.'s COVID-19 Action Plan, the B.C. government announced a one-time enhanced B.C. climate action tax credit payment for July 2020.
If you were eligible for the tax credit for July, you were eligible for the one-time enhanced July 2020 payment.
The one-time enhanced July 2020 payment had an increased income threshold amount before the tax credit was reduced to zero. If you weren’t previously eligible for the tax credit due to your income, you may have been eligible for this one-time enhanced payment.
The one-time enhanced July 2020 payment was:
-
Up to $218, an increase of up to $174.50 from the regular tax credit amount, for you, your spouse or common-law partner, or your first child in a single parent family
-
Up to $64, an increase of up to $51.25 from the regular tax credit amount, for each additional child
This means the maximum annual B.C. climate action tax credit payment amounts for the July 2020 to June 2021 benefit year were:
-
Up to $348.50 each for you, your spouse or common-law partner, or your first child in a single parent family
-
Up to $102.25 for each additional child
The enhanced payment was made in July 2020 combined with the federal goods and services tax/harmonized sales tax (GST/HST) credit.
The following table shows the income threshold amount and the income amount where the credit is reduced to zero for your one-time enhanced July 2020 payment for some common family configurations.
For income threshold amounts for October 2020, January 2021 and April 2021 quarterly payments, refer to the next table.
|
|
Adjusted family net income threshold amount |
Reduced credit if adjusted family net income is between |
Adjusted family net income where credit is reduced to zero |
|---|---|---|---|
|
Single |
$35,748 |
$35,748 and $79,348 |
$79,348 or more |
|
Married or common-law with no children |
$41,706 |
$41,706 and $128,906 |
$128,906 or more |
|
Married or common-law with one child |
$41,706 |
$41,706 and $141,706 |
$141,706 or more |
|
Married or common-law with two children |
$41,706 |
$41,706 and $154,506 |
$154,506 or more |
|
Married or common-law with three children |
$41,706 |
$41,706 and $167,306 |
$167,306 or more |
|
Single parent with one child |
$41,706 |
$41,706 and $128,906 |
$128,906 or more |
|
Single parent with two children |
$41,706 |
$41,706 and $141,706 |
$141,706 or more |
|
Single parent with three children |
$41,706 |
$41,706 and $154,506 |
$154,506 or more |
|
|
Adjusted family net income threshold amount |
Reduced credit if adjusted family net income is between |
Adjusted family net income where credit is reduced to zero |
|---|---|---|---|
|
Single |
$35,748 |
$35,748 and $44,448 |
$44,448 or more |
|
Married or common-law with no children |
$41,706 |
$41,706 and $59,106 |
$59,106 or more |
|
Married or common-law with one child |
$41,706 |
$41,706 and $61,656 |
$61,656 or more |
|
Married or common-law with two children |
$41,706 |
$41,706 and $64,206 |
$64,206 or more |
|
Married or common-law with three children |
$41,706 |
$41,706 and $66,756 |
$66,756 or more |
|
Single parent with one child |
$41,706 |
$41,706 and $59,106 |
$59,106 or more |
|
Single parent with two children |
$41,706 |
$41,706 and $61,656 |
$61,656 or more |
|
Single parent with three children |
$41,706 |
$41,706 and $64,206 |
$64,206 or more |
The payments made in July 2019, October 2019, January 2020 and April 2020 were based on your adjusted family net income for the 2018 tax year.
The maximum annual B.C. climate action tax credit payment amounts were:
-
$154.50 each for you and your spouse or common-law partner (or the first child in a single parent family)
-
$45.50 each for all other children
The following table shows the income threshold amount and the income amount where the credit is reduced to zero for some common family configurations.
| Adjusted family net income threshold amount | Reduced credit if adjusted family net income is between | Adjusted family net income where credit is reduced to zero | |
|---|---|---|---|
| Single | $34,876 | $34,876 and $42,601 | $42,601 or more |
| Married or common-law with no children | $40,689 | $40,689 and $56,139 | $56,139 or more |
| Married or common-law with one child | $40,689 | $40,689 and $58,414 | $58,414 or more |
| Married or common-law with two children | $40,689 | $40,689 and $60,689 | $60,689 or more |
| Married or common-law with three children | $40,689 | $40,689 and $62,964 | $62,964 or more |
| Single parent with one child | $40,689 | $40,689 and $56,139 | $56,139 or more |
| Single parent with two children | $40,689 | $40,689 and $58,414 | $58,414 or more |
| Single parent with three children | $40,689 | $40,689 and $60,689 | $60,689 or more |
The payments made in July 2018, October 2018, January 2019 and April 2019 were based on your adjusted family net income for the 2017 tax year.
The maximum annual B.C. climate action tax credit payment amounts were
- $135 each for you and your spouse or common-law partner (or the first child in a single parent family)
- $40 each for all other children
| Adjusted family net income threshold amount | Reduced credit if adjusted family net income is between | Adjusted family net income where credit is reduced to zero | |
|---|---|---|---|
| Single | $33,993 | $33,993 and $40,743 | $40,743 or more |
| Married or common-law with no children | $39,658 | $39,658 and $53,158 | $53,158 or more |
| Married or common-law with one child | $39,658 | $39,658 and $55,158 | $55,158 or more |
| Married or common-law with two children | $39,658 | $39,658 and $57,158 | $57,158 or more |
| Married or common-law with three children | $39,658 | $39,658 and $59,158 | $59,158 or more |
| Single parent with one child | $39,658 | $39,658 and $53,158 | $53,158 or more |
| Single parent with two children | $39,658 | $39,658 and $55,158 | $55,158 or more |
| Single parent with three children | $39,658 | $39,658 and $57,158 | $57,158 or more |
The payments made in July 2017, October 2017, January 2018 and April 2018 were based on your adjusted family net income for the 2016 tax year.
The credit amount was increased effective April 1, 2018. Therefore, the credit payment you receive for April 2018 is different than the amounts you receive for July 2017, October 2017 and January 2018.
The maximum annual B.C. climate action tax credit payment amounts for July 2017, October 2017, and January 2018 were
- $115.50 each for you and your spouse or common-law partner (or the first child in a single parent family)
- $34.50 each for all other children
After the increase, the maximum annual B.C. climate action tax credit payment amounts for April 2018 was
- $135 each for you and your spouse or common-law partner (or the first child in a single parent family)
- $40 each for all other children
Therefore, the maximum quarterly payments were:
For July 2017, October 2017, and January 2018:
- $28.87 each for you and your spouse or common-law partner (or the first child in a single parent family)
- $8.63 each for all other children
For April 2018:
- $33.75 each for you and your spouse or common-law partner (or the first child in a single parent family)
- $10 each for all other children
| Adjusted family net income threshold amount | Reduced credit if adjusted family net income is between | Adjusted family net income where credit is reduced to zero | |
|---|---|---|---|
| Single | $33,326 | $33,326 and $39,101 | $39,101 or more |
| Married or common-law with no children | $38,880 | $38,880 and $50,430 | $50,430 or more |
| Married or common-law with one child | $38,880 | $38,880 and $52,155 | $52,155 or more |
| Married or common-law with two children | $38,880 | $38,880 and $53,880 | $53,880 or more |
| Married or common-law with three children | $38,880 | $38,880 and $55,605 | $55,605 or more |
| Single parent with one child | $38,880 | $38,880 and $50,430 | $50,430 or more |
| Single parent with two children | $38,880 | $38,880 and $52,155 | $52,155 or more |
| Single parent with three children | $38,880 | $38,880 and $53,880 | $53,880 or more |
| Adjusted family net income threshold amount | Reduced credit if adjusted family net income is between | Adjusted family net income where credit is reduced to zero | |
|---|---|---|---|
| Single | $33,326 | $33,326 and $40,076 | $40,076 or more |
| Married or common-law with no children | $38,880 | $38,880 and $52,380 | $52,380 or more |
| Married or common-law with one child | $38,880 | $38,880 and $54,380 | $54,380 or more |
| Married or common-law with two children | $38,880 | $38,880 and $56,380 | $56,380 or more |
| Married or common-law with three children | $38,880 | $38,880 and $58,380 | $58,380 or more |
| Single parent with one child | $38,880 | $38,880 and $52,380 | $52,380 or more |
| Single parent with two children | $38,880 | $38,880 and $54,380 | $54,380 or more |
| Single parent with three children | $38,880 | $38,880 and $56,380 | $56,380 or more |
Claiming the credit
For the 2014 and subsequent tax years, you don't need to apply for the B.C. climate action tax credit. When you file your income tax return, the CRA will determine your eligibility and advise you if you are eligible to receive the credit.
If you have a spouse or common-law partner, only one of you can receive the credit. The credit will be paid to the person whose return is assessed first. The amount of the credit will be the same regardless of which one of you receives it.
For tax years before 2014, you or your spouse or common-law partner can apply for the B.C. climate action tax credit when you file your income tax return with the CRA. On page 1 of your return, check the "Yes" box in the GST/HST credit application area.
The CRA will calculate your credit entitlement automatically based on the information you filed on your income tax return.
If you have a spouse or common-law partner, be sure to complete the information concerning your spouse or common-law partner in the Identification area on page 1. Include their net income, even if it is zero, and enter their social insurance number.
To receive the credit for your children under the age of 18, they must be registered for the Canada Child Benefit (CCB). If your children are not registered for the CCB, complete the Canada Child Benefits Application form (RC66) or use the Apply for child benefits online service on the CRA's My Account.
The CRA may need to recalculate your credit entitlement if:
- You move
- Your marital status changes
- The number of children in your care changes
- A credit recipient has died
You must notify the CRA if any of these situations apply.
If you have received an overpayment, you will need to repay it. For information on how to pay a balance owing, see benefit repayments or contact the CRA at 1-800-387-1193.
Legislation
The following legislation applies to the B.C. climate action tax credit.
- Income Tax Act (B.C.) Section 8.1
- Climate Action Tax Credit Regulation
