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The BC sales tax credit is worth up to $75 for you and another $75 for a spouse or common-law partner. It shrinks by 2 cents for every dollar of net income above $15,000 if you’re single, or above $18,000 as a couple, so most people who get it have modest incomes.
What is the BC sales tax credit?
It’s a provincial income tax credit, and it has nothing to do with what you spent at the till. You don’t keep receipts and there’s no form to send in ahead of time. British Columbia sets a small amount, then takes some of it back as your income rises.
It sits on the BC credits form, BC479, which goes in with your regular T1 return. The credit is refundable, so you can get it even if you owe no BC tax. You can also claim it late, up to three years after the end of the tax year.
Who qualifies for it?
You need to have lived in BC on December 31 of the tax year. On top of that, you must meet one of three conditions: you were 19 or older, you had a spouse or common-law partner, or you were a parent.
Two exclusions catch people off guard. If you spent more than six months of the year in prison or a similar institution, you can’t claim it. And since the 2024 tax year, someone who went bankrupt during the year can’t claim it on the in-bankruptcy return.
How much is the credit at different incomes?
These are the figures BC publishes. The break-even points in the last column are our own arithmetic from them: the point where 2% of the extra income eats the whole credit.
| Item | Single | Couple |
|---|---|---|
| Full credit | $75 | $150 ($75 each) |
| Reduction starts above | $15,000 net income | $18,000 family net income |
| Reduction rate | 2% | 2% |
| Credit reaches zero at about | $18,750 | $25,500 |
What does it look like on a real income?
Say you’re single with net income of $16,500. That’s $1,500 over the line, and 2% of $1,500 is $30. Your credit is $75 minus $30, so $45.
Now a couple with family net income of $21,000. They’re $3,000 over, so the cut is $60. Their credit is $150 minus $60, which leaves $90.
Push either household higher and the credit fades out completely. A single filer at $20,000 gets nothing, since the cut would be $100 against a $75 credit. So if your income is well above these lines, don’t spend time hunting for it.
Mistakes people make with this credit
The first one is mixing it up with the federal GST/HST credit. They’re separate payments from separate governments. The federal one comes through the CRA on its own schedule and has its own income tests, and you can check it with the GST/HST credit calculator.
The second is thinking it refunds the PST you paid. It doesn’t. To see how much PST a purchase carries, try the GST and PST calculator. One catch: it applies a single rate to the whole price, so it will overstate the tax on anything that carries no PST.
The third is skipping the return because you earn little. This credit only arrives if you file. A nil return still counts.
And be careful with the “climate action” credit that BC also ran. It’s a different program with its own rules, and we couldn’t confirm its current status, so check BC’s own page before you count on it.
If you want the rest of your federal credits in one place, the tax credits calculator covers those (federal only, so it won’t show BC’s credit).
Where the numbers come from
The amounts, income lines and eligibility rules come from the Province of British Columbia’s sales tax credit page. Rules and amounts can change with each provincial budget, so look at that page when you file. We haven’t checked whether the figures differ for a year other than the current one.
Frequently asked questions
How much is the BC sales tax credit?
Up to $75 for you and $75 for a spouse or common-law partner. It falls by 2% of net income above $15,000 for singles, or family net income above $18,000 for couples.
How do I claim the BC sales tax credit?
File the BC credits form, BC479, with your T1 return. You have three years after the end of the tax year to claim.
Do I need receipts to get it?
No. The BC page describes amounts and income tests only, so you don't add up what you spent.
Is it the same as the GST/HST credit?
No. The GST/HST credit is federal and paid by the CRA. The BC credit is provincial and claimed on form BC479.
Can I get it if I owe no tax?
Yes. The credit is refundable, so it can be paid even when your BC tax is zero.
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Information only. This page is general information, not tax, legal or accounting advice. Tax-Services.ca is an independent publisher: we don't prepare or file tax returns or offer tax services, and we have no connection with the CRA, Revenu Québec, any government or any company named on this page. Check the figures that matter with an official source or a qualified professional.