British Columbia

Sales Tax Credit

Easy application

Tax filing required

The Sales Tax Credit is available to persons who were residents of BC in a given tax year. For 2013 and later years, you can claim up to $75 for yourself and $75 for your cohabiting spouse or common-law partner.

If you're single, the credit is reduced by 2% of your net income over $15,000. If you have a cohabiting spouse or common-law partner, the credit is reduced by 2% of your family net income over $18,000.

The credit is refundable to the extent it exceeds your income tax payable. You must claim the credit within 3 years after the end of the tax year.

You're eligible to claim the sales tax credit for a tax year if you were a resident of B.C. on December 31 of the tax year and you:

  • Were 19 years of age or older, or
  • Had a spouse or common-law partner, or
  • Were a parent.

You can't claim this credit if you were confined to a prison or similar institution as of December 31 and were there for more than six months of the tax year.

Proof of  residency in Province

  • lease agreement
  • rent receipt
  • household bill
    • gas
    • electricity
    • cable television
    • telephone
  • driver's license
  • vehicle registration or car insurance
  • membership in social or professional organization
  • Other:
    • bank information
    • employment information

  • You claim the sales tax credit when you file your T1 Income Tax Return, by using the British Columbia Credits form (BC479).
  • If you had a spouse or common-law partner on December 31, 2020, only one of you can claim this credit for both of you.
  • For questions about the B.C. HST credit, call the Canada Revenue Agency at 1-800-387-1193 or the relevant BC authorities by phone at 1-877-387-3332 (Toll-free in Canada) or by email at [email protected].

Last updated: April 1, 2021