The BC Climate Action Tax Credit (BCCATC) used to provide quarterly payments to low and moderate-income British Columbians to help offset BC’s provincial carbon tax. BC cancelled both its own carbon tax and the BCCATC effective April 1, 2025, with the final payment made in April 2025 – this was a separate provincial decision (BC’s Bill 8) made the same day the federal government eliminated the federal consumer carbon tax. Here’s what the program was, its final amounts, and what to do if you’re owed a missed payment from a past year.
BC Climate Action Tax Credit Overview (Historical)
| Feature | Details |
|---|---|
| Credit type | Refundable quarterly tax credit |
| Administrator | Canada Revenue Agency (CRA) |
| Purpose | Offset BC carbon tax impact |
| Payment schedule (while it ran) | Quarterly (Jan, Apr, Jul, Oct) |
| Status (2026) | Discontinued — final payment April 2025 |
Final Payment Schedule
| Payment | Status |
|---|---|
| October 2024 | Paid |
| January 2025 | Paid |
| April 2025 | Final payment — program ended |
| July 2025 and beyond | Cancelled, no further payments |
No payment was issued in July 2025 or after.
Final Payment Amounts (July 2025-June 2026 rate, in effect at cancellation)
| 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 from the program’s final year. Actual amounts depended on exact income and family composition.
Eligibility Requirements (Historical — While the Program Ran)
Who Qualified
| 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) |
Claiming a Missed Payment From a Past Year
The program has ended, but if you were eligible in a prior year and didn’t receive the credit because you filed late (or hadn’t filed yet), that entitlement doesn’t disappear:
| Step | Action |
|---|---|
| 1 | File your tax return for the missed year(s) — up to 10 years back |
| 2 | CRA automatically calculates and issues any owed BCCATC as a lump sum |
| 3 | No separate application is needed — this was always automatic |
There is nothing to apply for going forward, since no new BCCATC payments are being issued for 2025-26 or later.
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.
While the Program Ran: Combined GST/HST and BCCATC Payment
Before cancellation, the BCCATC was deposited alongside the federal GST/HST credit as a single payment.
Combined Payment Examples (Final Year)
| 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 |
Today, only the federal component continues (now called the Canada Groceries and Essentials Benefit) — the BCCATC portion is no longer added on top.
Missing an Expected Payment?
If you’re not seeing a BCCATC deposit, this is expected — the program ended in April 2025, so there’s nothing to troubleshoot for current quarters. If you believe you were owed a payment from before April 2025 and never received it (for example, because you filed that year’s return late), file the missing return and CRA will issue any amount owed as a lump sum. Call CRA at 1-800-387-1193 if you need to check your historical entitlement.
BC Carbon Tax Context (Historical)
The BCCATC existed to offset BC’s carbon tax on fuel and heating costs, from its introduction until both were cancelled April 1, 2025.
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 (final, one payment only) | $504 | $504 | $126 |
The credit increased significantly as BC’s carbon tax rate rose each year, right up until both were cancelled April 1, 2025.
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 (Still Active)
The BCCATC has ended, but these BC credits continue:
| Credit | Who It’s For |
|---|---|
| BC Family Benefit | Families with children |
| BC Seniors’ Supplement | Low-income seniors |
| SAFER (rental assistance) | Low-income renters 60+ |
BC residents also continue to receive the federal Canada Groceries and Essentials Benefit (formerly the GST/HST credit) if eligible — that program was not affected by BC’s carbon tax decision.
Getting Any Money You’re Still Owed
| Strategy | Impact |
|---|---|
| File any outstanding returns | Required to receive missed past-year credits |
| File as soon as possible | Retroactive claims can go back up to 10 years |
| Check My CRA Account | Confirms whether a prior-year BCCATC was ever paid out |
Related Resources
- Canada Groceries and Essentials Benefit Payment Dates 2026 — Federal credit dates
- All Government Payment Dates 2026 — Complete schedule
- What Happened to the Canada Carbon Rebate — Federal carbon rebate elimination
- Canada Child Benefit Dates — CCB schedule
- BC Family Benefit — Provincial child benefit