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 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.
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.
Starting the 2024 tax year, individuals who are bankrupt during the year cannot claim the sales tax credit on their in-bankruptcy income tax return.
Proof of residency in Province
For example:
- 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).
- 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 ITBTaxQuestions@gov.bc.ca.