GST/HST Credits and Benefits in British Columbia
Reviewed by the Commoner Law Editorial Team. Sourced from Canadian federal statutes and official sources. Provincial information reflects each province's own legislation and court rulings. Written in plain language for general understanding — this is educational content, not legal advice. Our editorial standards
What is this right?
The GST/HST Credit is a tax-free quarterly payment designed to help individuals and families with low or modest incomes offset the cost of the goods and services tax. Payments are issued in July, October, January, and April.
The Canada Child Benefit (CCB) is a tax-free monthly payment for families with children under 18. The amount depends on your family income and the number of children.
To receive either benefit, you must file a tax return every year, even if you had no income. This is the single most important step. The CRA uses your return to calculate your eligibility and payment amount.
Newcomers to Canada can apply using Form RC66 (Canada Child Benefit application) or Form RC151 (GST/HST Credit application for newcomers). Both benefits are income-tested, meaning the amount you receive depends on your family income.
When does it apply?
GST/HST Credit: You must be a Canadian resident, at least 19 years old, and below the income threshold for your family size.
Canada Child Benefit: You must be a Canadian resident, the primary caregiver of a child under 18, and your family income must be within the eligible range.
- Both benefits are income-tested — payments decrease as family income rises.
- You qualify even if you owe taxes — though the CRA may offset your benefits against your debt.
What to Do If Your Canadian GST/HST Credit or Child Benefit Was Stopped or Reduced
- File your tax return every year — this is the most important step and the number one reason people miss benefits.
- Newcomers should apply using Form RC66 or RC151 as soon as they are eligible.
- Keep your personal information updated with the CRA — changes in address, marital status, or number of children all affect your payments.
- Sign up for direct deposit through My Account for faster, more reliable payments.
- Request a review if your benefits are reduced or stopped and you believe it is an error.
What should you NOT do?
- Don't skip filing your tax return — this is the number one reason Canadians miss out on benefits they are entitled to.
- Don't ignore CRA verification letters — if the CRA asks you to verify your eligibility, respond promptly or your payments will stop.
- Don't forget to report life changes — marriage, separation, a new child, or a change in custody all affect your benefit amount.
- Don't assume owing taxes means you can't get benefits — you may still qualify, though payments may be applied to your debt.
How British Columbia differs from federal law
BC is one of the provinces that does not use the Harmonized Sales Tax (HST). BC left the HST in 2013 and returned to the separate GST (5%) + PST (7%) system, for an effective combined rate of 12%.
- Because BC uses PST rather than HST, some goods are taxed differently. For example, many services taxed under HST in other provinces are exempt from BC PST, and some goods have specific PST exemptions (such as food, children's clothing, and bicycles).
- BC residents receive the federal GST/HST credit based on income — this is paid quarterly by the CRA and is the same calculation regardless of province.
- BC provides the BC Climate Action Tax Credit, a refundable credit paid quarterly through the CRA alongside the GST credit. It is designed to offset the cost of the BC carbon tax for lower-income individuals and families.
- BC also has the BC Sales Tax Credit (up to $75 per year for individuals earning under approximately $15,000) paid through the federal tax system.
Additional Steps in British Columbia
To receive the GST/HST credit and BC Climate Action Tax Credit, you must file your federal income tax return each year — even if you have no income. The credits are calculated automatically by the CRA. Check your CRA My Account for payment dates and amounts. No separate BC application is needed.
Relevant Law: Provincial Sales Tax Act, SBC 2012, c. 35; Carbon Tax Act, SBC 2008, c. 40; Income Tax Act, RSC 1985, c. 1 (5th Supp.), s. 122.5 (GST credit)
Common Questions
When does gst/hst credits and benefits apply?
GST/HST Credit: You must be a Canadian resident, at least 19 years old, and below the income threshold for your family size.Canada Child Benefit: You must be a Canadian resident, the primary caregiver of a child under 18, and your family income must be within the eligible range.Both benefits are income-tested — payments decrease as family income rises.You qualify even if you owe taxes — though the CRA may offset your benefits against your debt.
What should I do if the CRA in Canada stopped or reduced my GST credit or Canada Child Benefit?
File your tax return every year — this is the most important step and the number one reason people miss benefits.Newcomers should apply using Form RC66 or RC151 as soon as they are eligible.Keep your personal information updated with the CRA — changes in address, marital status, or number of children all affect your payments.Sign up for direct deposit through My Account for faster, more reliable payments.Request a review if your benefits are reduced or stopped and you believe it is an error.
What mistakes should I avoid with gst/hst credits and benefits?
Don't skip filing your tax return — this is the number one reason Canadians miss out on benefits they are entitled to.Don't ignore CRA verification letters — if the CRA asks you to verify your eligibility, respond promptly or your payments will stop.Don't forget to report life changes — marriage, separation, a new child, or a change in custody all affect your benefit amount.Don't assume owing taxes means you can't get benefits — you may still qualify, though payments may be applied to your debt.
GST/HST Credits and Benefits in other states
Same topic, different jurisdiction. Pick the one that applies to you.