British Columbia Individual Tax Credits & Benefits Directory

Your 2025 Guide to All BC Personal Tax Credits, Deductions, and Benefits

British Columbia (BC) offers a wide range of provincial tax credits, benefits, and deductions to help residents reduce their income tax bill and offset the cost of living. Whether you’re a family, student, senior, renter, or have unique circumstances such as a disability, the BC tax system includes targeted supports to ensure you get the financial relief you deserve. This guide covers all major BC individual tax credits, how to qualify, how to claim, and tips for maximizing your refund. Don’t forget you may also qualify for federal tax credits—see our Canada-wide guide for stacking opportunities!

Quick Links: Major BC Individual Tax Credits & Benefits

BC Family/Children Credits
BC Senior Credits
BC Student/Education Credits
BC Renter & Housing Credits
BC Health & Disability Credits
Unique BC & Regional Benefits

BC Family & Children Tax Credits

BC Family Benefit
What is it? Monthly payments for low- and moderate-income families with children under 18.
Eligibility: Must file a tax return; based on family net income and number of children.
Claim Process: Apply automatically by filing your income tax return and registering for the Canada Child Benefit (CCB).
Claim Tip: Make sure both parents file returns to maximize eligibility.
Official info
BC Child Opportunity Benefit
What is it? Additional monthly payments for children under 18, based on family income.
Eligibility: Resident of BC, children under 18, income-tested.
Claim Process: No separate application—your tax return triggers the benefit.
More details
BC Early Childhood Tax Benefit
What is it? (Archived, replaced by above)—see Child Opportunity Benefit.

Related federal credits: Canada Child Benefit, Child Care Expense Deduction.

BC Senior Tax Credits

BC Seniors' Home Renovation Tax Credit
What is it? 10% refundable credit on eligible home renovation expenses (up to $1,000 credit).
Eligibility: BC residents aged 65+ (or family supporting a qualifying senior).
Claim Process: Complete the BC479 form with your tax return. Save receipts for eligible renovations (e.g., wheelchair ramps, walk-in tubs).
Example: $7,000 in eligible renovations = $700 credit.
Full details
BC Senior's Supplement
What is it? Monthly payment for low-income seniors who receive federal Old Age Security (OAS) and GIS.
Eligibility: Age 65+, receiving OAS/GIS, resident of BC.
Claim Process: Automatic if you receive GIS and reside in BC.
More info

Related credits: Federal Age Amount, Pension Income Splitting.

BC Student & Education Tax Credits

BC Training Tax Credit
What is it? Refundable credits for apprentices and employers in eligible trades.
Eligibility: Enrolled in Red Seal or designated trades, resident of BC.
Claim Process: Complete the T1014 form and include with your return (individuals and employers).
Official details
BC Tuition & Education Tax Credit
What is it? Note: The provincial portion was eliminated for education amounts after 2018, but federal tuition credit remains.
Claim Process: Claim unused prior-year amounts if available.
BC Completion Grant for Graduates
What is it? (Archived) For reference only; ended 2015.

BC Renter & Housing Tax Credits

BC Renter's Tax Credit NEW
What is it? Annual refundable tax credit for low- and moderate-income renters (up to $400 per year).
Eligibility: Must have paid rent in BC for principal residence; income-tested.
Claim Process: File your BC tax return; claim on the BC479 form. Keep rent receipts/landlord info for verification.
Official info
BC Home Owner Grant
What is it? Reduces property tax for eligible homeowners (not a tax credit, but a popular provincial benefit).
Eligibility: Live in your principal residence in BC, property value under the threshold.
Claim Process: Apply online each year through your local government or the BC government portal.
Learn more

BC Health & Disability Tax Credits

BC Disability Tax Credit (provincial supplement)
What is it? If you qualify for the federal Disability Tax Credit (DTC), you get a matching BC non-refundable amount.
Eligibility: Certified by a medical practitioner and approved for the federal DTC.
Claim Process: Claim on your return (T1), using the provincial worksheet; the CRA handles both credits.
Federal DTC info
Medical Expense Tax Credit (provincial portion)
What is it? Claim eligible medical expenses above a threshold for a non-refundable credit.
Eligibility: Must have out-of-pocket medical expenses (prescriptions, devices, travel for medical care, etc.).
Claim Process: Claim on your BC return; keep all receipts and supporting docs.
More info
BC Caregiver Credit
What is it? Non-refundable credit for residents supporting a dependent (elderly or disabled family).
Eligibility: Must live with/support an eligible dependent; income-tested.
Claim Process: Complete the BC428 worksheet for caregivers.

Unique BC & Regional Tax Benefits

BC Climate Action Tax Credit
What is it? Quarterly payment for low- and moderate-income BC residents to offset carbon tax.
Eligibility: Must be a BC resident 19+ (or have a spouse/child), income-tested.
Claim Process: Apply via your tax return, automatic if eligible.
Official details
BC Northern and Rural Homeowner Benefit
What is it? Additional property tax support for homeowners in northern and rural BC.
Eligibility: Must live in a qualifying region and receive Home Owner Grant.
Claim Process: Apply alongside Home Owner Grant.
Check eligibility
BC Low Income Climate Action Credit (LICAC)
What is it? Quarterly payment for low-income residents to offset carbon tax costs.
Claim Process: File your tax return; no separate application needed.

Claiming BC Tax Credits: Step-by-Step

File your annual income tax return (T1) as a BC resident.
Complete relevant provincial forms (BC428, BC479) as prompted by your tax software or paper forms.
For monthly/quarterly benefits (e.g. BC Family Benefit, Climate Action Credit), make sure you are registered for the Canada Child Benefit and file on time.
Keep all supporting documents (receipts, rent records, medical notes) for at least 6 years for audit purposes.

Related Provincial & Territorial Individual Credit Guides

BC Tax Credit FAQ

Can I claim both BC and federal tax credits?: Yes, most provincial tax credits can be claimed alongside federal credits, provided you meet the eligibility for each. For instance, you can claim both the BC Disability Supplement and the Federal Disability Tax Credit.
Do I need to apply separately for BC tax credits?: Generally, filing your annual tax return is enough. Some benefits (like the Home Owner Grant) require a separate application each year.
What documents should I keep?: Keep rent receipts, medical expense invoices, renovation receipts, and any supporting documentation for at least 6 years in case of a CRA or BC Ministry audit.
Is there a deadline to claim BC tax credits?: File your tax return by April 30 each year. You can adjust past returns up to 10 years back if you missed a credit.
Where can I get help?: See the BC Personal Income Tax page or call the CRA at 1-800-959-8281.