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Climate action tax credit

Last updated on April 10, 2025

The B.C. climate action tax credit was a quarterly payment that helped offset the impact of the carbon taxes paid by individuals and families.

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Eligibility for prior benefit years

If you have not filed your T1 Income Tax and Benefit Returns for 2023 and prior years, you may be eligible for the B.C. climate action tax credit for those years. You do not need to apply for the B.C. climate action tax credit. When you file your T1 Income Tax and Benefit Return for those years, the Canada Revenue Agency (CRA) determines your eligibility and automatically calculates your credit amount for the year.

You're eligible to receive the credit for tax years before 2024, if you were a resident of B.C. for that year and you:

  • Were 19 years of age or older, or
  • Had a spouse or common-law partner, or
  • Were a parent who resided with your child

Only one person can receive the credit on behalf of a family.

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If you had 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 of your T1 Income Tax and Benefit Return. Include their net income, even if it is zero, and enter their social insurance number.

Only one of you can receive the credit. The amount of the credit will be the same regardless of which one of you receives it.

 

If you had a child under the age of 19

To receive the credit for your children under the age of 19, 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.

Special rules apply to shared custody situations. Learn more about child custody arrangements and the CCB.

 

If you were a B.C. resident for only part of the year

Since payments were issued quarterly, to receive a payment, you must have been 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.

Payment process

If you were eligible for payments for prior years, you'll receive the payment after the CRA processes your T1 Income Tax and Benefit Return for that year.

The payment is combined with the federal goods and services tax/harmonized sales tax (GST/HST) credit into one payment.

Note: Climate action tax credit payments are non-taxable. This means you do not include it as income when you file your T1 Income Tax and Benefit Return.

Calculate your benefit amount for prior benefit years

Your B.C. climate action tax credit was based on your family composition and your adjusted family net income.

Your annual B.C. climate action tax credit was the total maximum amount allowed for you, your spouse or common-law partner and each child in your family reduced by 2% of the amount that your adjusted family net income exceeds the threshold.

Prior benefit years

Expand the section below to see credit amount details for prior tax years.

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Payments for the July 2024 to June 2025 benefit year

The July 2024 to June 2025 benefit year for the climate action tax credit was based on your adjusted family net income from your 2023 T1 Income Tax and Benefit Return, with payments in:

  • July 2024
  • October 2024
  • January 2025
  • April 2025

The maximum annual B.C. climate action credit payment amounts were:

  • $504 for you
  • $252 for your spouse or common-law partner (or for the first child in a single parent family)
  • $126 for each child (except the first child in a single parent family)

The income thresholds used to calculate your payment were:

  • $41,071 for individuals
  • $57,288 for families

This means, if your adjusted family net income for the 2023 tax year was below the threshold, you’d receive the maximum amount based on the size of your family.

If your income was higher than the threshold, the credit was reduced by 2% of the income above the threshold until the credit became zero. For families, the point where the credit became zero changed depending on your family configuration.

Income threshold amounts for the July 2024 to June 2025 benefit year
  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 $41,071 $41,071 and $66,271 $66,271 or more
Married or common-law with no children $57,288 $57,288 and $95,088 $95,088 or more
Married or common-law with one child $57,288 $57,288 and $101,388 $101,388 or more
Married or common-law with two children $57,288 $57,288 and $107,688 $107,688 or more
Married or common-law with three children $57,288 $57,288 and $113,988 $113,988 or more
Single parent with one child $57,288 $57,288 and $95,088 $95,088 or more
Single parent with two children $57,288 $57,288 and $101,388 $101,388 or more
Single parent with three children $57,288 $57,288 and $107,688 $107,688 or more
 

Payments for the July 2023 to June 2024 benefit year

The payments made in July 2023, October 2023, January 2024 and April 2024 were based on your adjusted family net income for the 2022 tax year.

The maximum annual B.C. climate action tax credit payment amounts were:

  • $447 for you
  • $223.50 for your spouse or common-law partner (or for the first child in a single parent family)
  • $111.50 for each child (except the first child in a single parent family)

The income thresholds used to calculate your payments were:

  • $39,115 for individuals
  • $50,170 for families

This means, if your adjusted family net income for the 2022 tax year was below the threshold, you’d receive the maximum amount based on the size of your family.

If your income is higher than the threshold, the credit was reduced by 2% of the income above the threshold until the credit became zero. For families, the point where the credit became zero changed depending on your family configuration.

Income threshold amounts for the July 2023 to June 2024 benefit year
  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 $39,115 $39,115 and $61,465 $61,645 or more
Married or common-law with no children $50,170 $50,170 and $83,695 $83,695 or more
Married or common-law with one child $50,170 $50,170 and $89,270 $101,388 or more
Married or common-law with two children $50,170 $50,170 and $94,845 $94,845 or more
Married or common-law with three children $50,170 $50,170 and $100,420 $100,420 or more
Single parent with one child $50,170 $50,170 and $83,695 $83,695 or more
Single parent with two children $50,170 $50,170 and $89,270 $89,270 or more
Single parent with three children $50,170 $50,170 and $94,845 $94,845 or more
 

Payments for the July 2022 to June 2023 benefit year

The payments made in July 2022, October 2022, January 2023 and April 2023 were based on your adjusted family net income for the 2021 tax year.

The maximum annual B.C. climate action tax credit payment amounts were:

  • $685.50 each for you and your spouse or common-law partner (or the first child in a single parent family). This included the $164 enhancement to the October 2022 payment and the $164 B.C affordability credit paid with both the January 2023 and April 2023 payments
  • $179.50 each for all other children. This included the $41 enhancement to the October 2022 payment and the $41 B.C. affordability credit paid with both the January 2023 and April 2023 payments

October 2022, January 2023 and April 2023 amounts

To help British Columbians with cost of living challenges, the B.C. government introduced three B.C. Affordability Credits, which were added to the B.C. climate action tax credit payments.

The first enhanced payment was made in October 2022. Additional affordability credits were made in January 2023 and April 2023.

If you weren’t eligible for the tax credit in July 2022 due to your income, you may be eligible for these three payments because the maximum amounts were higher. 

For each of these three payments, the maximum was increased to:

  • $212.38 for you, which included a $164 enhancement for October or the B.C. affordability credit for January and April.
  • $212.38 for your spouse or common law partner (or the first child in a single parent family), which included a $164 enhancement for October or the B.C. affordability credit for January and April
  • $55.13 for each child (except the first child in a single parent family), which included a $41 enhancement for October or the B.C. affordability credit for January and April

The income thresholds used to calculate your October 2022, January 2023 and April 2023 payments were:

  • $36,901 for individuals
  • $43,051 for families of various configurations

This means, if your adjusted family net income for the 2021 tax year was below the threshold, you’d receive the maximum amount based on the size of your family.

If your income was higher than the threshold, the maximum annual credit was reduced by 2% of the income above the threshold until the credit became zero. For families, the point where the credit became zero changed depending on your family configuration.

Income threshold amount for October 2022, January 2023 and April 2023 quarterly payments
  Adjusted family net income Reduced credit if adjusted family net income is between Adjusted family net income where credit is reduced to zero
Single $36,902 $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 $3,051 and $150,051 $150,051 or more
 

July 2022 payment amounts

The maximum amount for the July 2022 payment was:

  • $48.38 for you
  • $48.38 for your spouse or common-law partner (or for the first child in a single parent family) and
  • $14.13 for each child (except the first child in a single parent family)

The income thresholds used to calculate your July 2022 payment were:

  • $36,901 for individuals
  • $43,051 for families

This means, if your adjusted family net income for the 2021 tax year was below the threshold, you’d receive the maximum amount based on the size of your family.

If your income was higher than the threshold, the credit was reduced by 2% of the income above the threshold until the credit became zero. For families, the point where the credit became zero changed depending on your family configuration.

Income threshold amount for the July 2022 quarterly payment
  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
 

Payments for the July 2021 to June 2022 benefit year

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.

Income threshold amount for July 2021, October 2021, January 2022 and April 2022 quarterly payments
  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
 

Payments for the July 2020 to June 2021 benefit year, including the one-time enhanced payment for July 2020

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.

Income threshold amount for the one-time enhanced July 2020 payment
  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
Income threshold amount for October 2020, January 2021 and April 2021 quarterly payments
  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
 

Payments for the July 2019 to June 2020 benefit year

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.

Income threshold amount for July 2019 to June 2020
  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
 

Payments for the July 2018 to June 2019 benefit year

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

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 $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

 Legislation

The following legislation applies to the B.C. climate action tax credit.

CleanBC plan
CleanBC. Our nature. Our power. Our future.

CleanBC: Reducing pollution. Powering our future. B.C.'s climate plan puts us on the path to a cleaner, better future. Learn more:

You must notify the Canada Revenue Agency if:

  • You moved
  • Your marital status changed
  • The number of children in your care changed
  • The credit was issued for someone who has died

In any of these cases, the CRA may need to recalculate your credit amount.

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.

Contact information

Contact the Canada Revenue Agency with questions about your tax credit claims or refunds.

In Canada Toll Free
1-800-387-1193