British Columbia · Tax

B.C. Sales Tax Credit

A small refundable credit you claim on your tax return. It is not a disability program, but it is easy money for people on a low income who file.

What it is

Claim it when you file your T1 Income Tax Return using the British Columbia Credits form (BC479). You must claim within 3 years after the end of the tax year.

Who it is for

The credit is reduced by 2% of your net income over $15,000 if you are single, or 2% of family net income over $18,000 for couples, so it phases out at a low income. It is refundable to the extent it exceeds the income tax you owe, which means you can get it even if you owe no tax.

Amount or value

Up to $75 for yourself and $75 for a cohabiting spouse or common-law partner

At a glance

Difficulty
Easy
Application
Claim on your income-tax return
Decision timing
With your tax assessment

How to apply

  1. Open the official program page and review the current eligibility rules, dates and application method.
  2. Gather the documents named on the official application page; requirements can change.
  3. Apply through the official link below, then keep a copy or confirmation number for follow-up.