BC Low Income Climate Action Tax Credit

This credit is a non-taxable amount paid to help low-income individuals and families with the carbon taxes they pay.

For July 2015 to June 2016, the program provides a credit of up to $115.50 for an individual, $115.50 for a spouse or common-law partner and $34.50 per child ($115.50 for the first child in a single parent family). For single individuals with no children, the credit is reduced by 2% of his or her adjusted net income over $32,445. For families, the credit is reduced by 2% of their adjusted family net income over $37,852.

The payment is combined with the quarterly payment of the federal GST/HST credit.

The BC low income climate action tax credit is fully funded by the British Columbia provincial government.