British Columbia (BC) Sales Tax Credit
Meant to help out low-income Canadians in British Columbia, the refundable BC Sales Tax Credit can be claimed if you were a resident of the province on December 31st and at least one of these conditions applies to you:
- You’re at least 19 years old
- You had a spouse or common-law partner or
- You’re the parent of a child
You can claim up to $75 for yourself and $75 for your spouse. Keep in mind that this credit is income-based and will be reduced by 2% of your family’s net income over $18,000 and stopped at $25,500. You’ll need to decide which one of you is going to claim the sales tax credit.
If you’re single, your credit will be reduced by 2% of your net income over $15,000 and stopped at $18,750.
Note: You can’t claim this credit if you spent more than 6 months in prison this year.

Before you begin, make sure you tell us that you lived in British Columbia on December 31, 2024.
If you were single, widowed, divorced, or separated:
- On the left navigation menu, under Wrap-Up, click Final Review.
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Under Final Review, go to the Optimized Credits.
- Select your answer to the question, Do you want to claim the British Columbia sales tax credit?.
If you and your spouse are preparing your returns together (coupled return):
- On the left navigation menu, under Wrap-Up, click Final Review.
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Under Final Review, go to the Optimized Credits.
- Answer Yes to the question, Do you want to make any changes in the table above? (such as changing the optimized amounts or choosing not to claim a credit).
- From the dropdown menu next to the question, Who do you want to claim the British Columbia sales tax credit?, select who will claim the tax credit.
If you and your spouse are preparing your returns separately:
- On the left navigation menu, under Wrap-Up, click Final Review.
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Under Final Review, go to the Optimized Credits.
- Select your answer to the question, Do you want to claim the British Columbia sales tax credit?.