What is the BC Climate Action Tax Credit?

The BC Climate Action Tax Credit (BCCATC) is a quarterly refundable tax credit designed to help low and moderate-income British Columbians offset the impact of the provincial carbon tax. It is paid automatically to eligible residents with their GST/HST credit payments in January, April, July, and October.

How much is the BC Climate Action Tax Credit in 2026?

For July 2025-June 2026, maximum amounts are $504 per adult, $504 for a spouse/common-law partner, and $126 per child under 19. A family of four with two children receives up to $1,260 annually ($315 per quarter). Payments reduce as family net income exceeds $41,071.

When are BC Climate Action Tax Credit payments in 2026?

In 2026, payments are deposited on January 3, April 4, July 5, and October 5. Payments are combined with the GST/HST credit and deposited together on the same dates.

Do I need to apply for the BC Climate Action Tax Credit?

No separate application is needed. You automatically receive the credit if you file a tax return and are eligible. BC residents who are registered for the GST/HST credit will receive both credits together. You must file a return even if you have no income to receive the credit.

What is the income cutoff for the BC Climate Action Tax Credit?

The credit phases out as family net income increases above $41,071. Single individuals lose the credit at approximately $46,000-48,000 in family net income. Families with children have higher cutoffs because their credit amount is larger. The credit reduces by 2% of income above the threshold.

Who qualifies for the BC Climate Action Tax Credit?

To qualify you must be a BC resident on the first day of the payment month, at least 19 years old (or have a spouse/common-law partner, be a parent, or have been a parent), be a Canadian citizen, permanent resident, or protected person, and have filed a tax return. There is no application — just file your taxes.

BC Climate Action Tax Credit 2026: Payment Dates, Amounts & Eligibility

The BC Climate Action Tax Credit (BCCATC) provides quarterly payments to low and moderate-income British Columbians to help offset the provincial carbon tax. Maximum payments for 2026 are $504 per adult and $126 per child, paid automatically with your GST/HST credit on the same dates. Here’s everything you need to know about eligibility, payment amounts, and dates.

BC Climate Action Tax Credit 2026 Overview

Feature	Details
Credit type	Refundable quarterly tax credit
Administrator	Canada Revenue Agency (CRA)
Purpose	Offset BC carbon tax impact
Payment schedule	Quarterly (Jan, Apr, Jul, Oct)
Method	Direct deposit or cheque
Application	Automatic with tax return

Payment Dates 2026

Quarter	Payment Date
January 2026	Friday, January 3, 2026
April 2026	Friday, April 4, 2026
July 2026	Monday, July 6, 2026
October 2026	Monday, October 5, 2026

Dates may shift slightly if they fall on a weekend or holiday. Direct deposits arrive on the payment date; cheques may take a few additional days.

Payment Amounts (July 2025-June 2026)

Family Member	Annual Amount	Per Quarter
Adult (you)	$504	$126
Spouse/common-law	$504	$126
Each child under 19	$126	$31.50
Single parent supplement	$126	$31.50

Family Payment Examples

Family Type	Adults	Children	Annual Total	Per Quarter
Single adult	1	0	$504	$126
Couple, no children	2	0	$1,008	$252
Single parent, 1 child	1	1	$756	$189
Single parent, 2 children	1	2	$882	$220.50
Couple, 1 child	2	1	$1,134	$283.50
Couple, 2 children	2	2	$1,260	$315
Couple, 3 children	2	3	$1,386	$346.50

Single parent supplement adds $126/year for single parents.

Income Thresholds

The credit phases out as your adjusted family net income (AFNI) increases.

How the Phase-Out Works

Threshold	Amount
Full credit up to	~$41,071 AFNI
Phase-out rate	2% of income above threshold
Single adult credit eliminated	~$66,271 AFNI
Couple, no kids, eliminated	~$91,471 AFNI
Couple, 2 kids, eliminated	~$104,071 AFNI

Credit Amount by Income

Family Net Income	Single Adult	Couple	Couple + 2 Kids
$40,000	$504	$1,008	$1,260
$50,000	$326	$830	$1,082
$60,000	$126	$630	$882
$70,000	$0	$430	$682
$80,000	$0	$230	$482
$90,000	$0	$30	$282
$100,000	$0	$0	$82
$110,000	$0	$0	$0

Approximate values. Actual amounts depend on exact income and family composition.

Eligibility Requirements

Who Qualifies

Requirement	Details
Residency	Be a BC resident on the 1st of the payment month
Age	At least 19, OR have a spouse/partner, OR be a parent
Status	Canadian citizen, permanent resident, or protected person
Tax filing	Must file a tax return (even with $0 income)

Who Does NOT Qualify

Situation	Eligible?
Under 19 with no spouse or children	No
Non-resident of BC	No
Visitor or temporary resident (most)	No
Didn’t file tax return	No (must file to receive)
Incarcerated for 90+ days	No (for that period)

How to Apply

You do not need to complete a separate application.

Steps to Receive the Credit

Step	Action
1	File your annual tax return
2	Confirm you’re registered for GST/HST credit
3	Ensure your address is up to date with CRA
4	Sign up for direct deposit (faster)

The credit is automatically calculated and paid with your GST/HST credit if eligible; use what is Canada PRO if your payment label is unclear.

If You Haven’t Filed Taxes

Situation	What to Do
Never filed	File a return for this year and previous years
Forgot to file	File late — you can receive missed credits
No income	File a “nil return” showing $0 income
New to BC	File with your new BC address

Adjusting Family Net Income (AFNI)

Your credit is based on your Adjusted Family Net Income:

Included	Not Included
Employment income	Child Tax Benefit
EI/CPP/OAS	GST/HST credit
Investment income	Most provincial credits
RRSP withdrawals	Registered Disability Savings Plan
Business income	Working Income Tax Benefit
Taxable capital gains	Tax-free savings (TFSA)

AFNI = your net income (line 23600) plus spouse’s net income, minus certain amounts like UCCB repayment.

Combined GST/HST and BCCATC Payment

The BCCATC is deposited with your federal GST/HST credit as a single payment.

Total Combined Payment Examples

Family Type	GST/HST Credit	BCCATC	Total Per Quarter
Single adult	$102.50	$126	$228.50
Couple, no kids	$134	$252	$386
Couple, 2 kids	$297	$315	$612

Your My CRA Account shows the combined breakdown.

Receiving Your Payment

Direct Deposit

Feature	Details
Speed	Same day as payment date
Setup	Through My CRA Account or call CRA
Safety	No lost cheques
Required info	Bank transit, institution, account number

Cheque

Feature	Details
Delivery	May take 5-10 days after payment date
Risk	Can be lost or stolen
Address	Ensure CRA has correct mailing address

If You Don’t Receive a Payment

Common Reasons

Issue	Solution
Didn’t file tax return	File immediately (can claim previous years)
Income too high	Credit phased out; re-check next year
Not a BC resident	Only BC residents qualify
Address outdated	Update with CRA
New to Canada	May need to file a return with arrival date

How to Check Your Status

Method	Steps
My CRA Account	Log in → Benefits → Payment details
My CRA mobile app	Check payment breakdown
Call CRA	1-800-387-1193
Mail	Wait for notice of determination

Changes During the Year

Moving Into or Out of BC

Situation	Impact
Move TO BC	Credit starts the quarter after you become BC resident
Move FROM BC	Credit stops the quarter after you leave
Notify CRA	Update address immediately

Change in Family Status

Change	Effect
Marriage/common-law	Must report; credits combined
Separation/divorce	Notify CRA; credits recalculated
New child	Credit increases next quarter
Child turns 19	Credit decreases
Child leaves home	May affect credit

BC Carbon Tax Context

The BCCATC exists to offset BC’s carbon tax on fuel and heating costs.

How the Credit Compares to Tax Paid

Household	Annual Carbon Tax*	BCCATC	Net Impact
Low-income single	~$300-400	$504	Positive (~$100+)
Moderate-income couple	~$600-800	$1,008	Positive (~$200+)
Family with kids	~$800-1,000	$1,260	Positive (~$260-460)
Higher-income	~$1,000+	Phased out	Net cost

*Estimates based on average fuel/heating consumption. Actual carbon tax depends on usage.

Low and moderate-income households generally receive more from the credit than they pay in carbon tax.

Historical BCCATC Amounts

Year	Adult	Spouse	Child
2024-25	$447	$223.50	$111
2023-24	$447	$223.50	$111
2022-23	$193.50	$193.50	$56.50
2025-26	$504	$504	$126

The credit has increased significantly as BC’s carbon tax rate has risen.

Common Questions

Does the BCCATC affect other benefits?

Benefit	Affected?
BC Housing rent subsidy	No
Social assistance (BC)	No
Child support calculations	Depends on jurisdiction
GIS (federal)	No

The BCCATC is generally not counted as income for other benefit calculations.

Can I receive retroactive payments?

Situation	Answer
Late tax filing	Yes — file and receive missed credits
How far back	Up to 10 previous tax years
Process	File returns, CRA calculates automatically

What if I was incarcerated?

Period	Credit
Less than 90 days	Still eligible
90+ days	Not eligible for that benefit period
Upon release	Eligible for next period

Other BC Benefits

The BCCATC is one of several BC credits:

Credit	Who It’s For
BC Climate Action Tax Credit	All BC residents (income-tested)
BC Family Benefit	Families with children
BC Seniors’ Supplement	Low-income seniors
BC Sales Tax Credit	Low-income (via GST/HST)
SAFER (rental assistance)	Low-income renters 60+

Maximizing Your Credit

Strategy	Impact
Always file taxes	Required to receive
File on time	Avoid delays
RRSP contributions	Reduce net income, increase credit
Accurate family info	Ensure correct calculation
Direct deposit	Faster payments

GST/HST Credit Payment Dates 2026 — Federal credit dates
All Government Payment Dates 2026 — Complete schedule
Canada Carbon Rebate — Federal carbon rebate
Canada Child Benefit Dates — CCB schedule
BC Family Benefit — Provincial child benefit