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
- cable television
- driver's license
- vehicle registration or car insurance
- membership in social or professional organization
- 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].