BC Early Childhood Tax Benefit
2019/2020
This non-taxable benefit was effective July 1, 2016, and replaced the universal child care benefit. In 2020, the maximum CCB benefit is $6,765 per child under age six and up to $5,708 per child aged six through 17. In 2019, those amounts are $6,639 per child under age six and up to $5,602 per child aged six through 17.
As of 2018, the maximum child care expense deduction limit amounts that can be claimed are $8,000 for children under age seven, $5,000 for children aged seven through 16, and $11,000 for children who are eligible for the disability tax credit.
If you have a dependant who’s physically or mentally impaired, you may be able to claim up to an additional $2,182 in calculating certain non-refundable tax credits.
The disability amount for 2020 is $8,576 (non-refundable credit; $8,416 in 2019), with a supplement up to $5,003 for those under 18 (the amount is reduced if child care expenses are claimed; $4,909 in 2019).
The child disability benefit is a tax-free benefit of up to $2,886 (2020) for families who care for a child under age 18 with a severe and prolonged impairment in physical or mental functions. For 2019, the amount is $2,832.
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2015
To receive the new benefit in 2015, parents need to file their annual income tax returns, starting with the 2013 tax year, and apply for the Canada Child Tax Benefit.
In 2015, the BC government is introducing the new BC Early Childhood Tax Benefit. The BC Early Childhood Tax Benefit, is a tax-free monthly payment of up to a maximum of $55 per month or a $660 dollars per year for each child under the age of six.
Benefits are based on the number of children in the family and the family’s net income. The maximum benefit will be available to eligible families with family net incomes under $100,000. The benefit will start to phase out at $100,000 and will be fully phased out at $150,000.
| Single Parent with One Child Under the Age of 6 | |||||
| Family Net Income | $25,000 | $50,000 | $80,000 | $125,000 | $150,000 |
| BC Early Childhood Tax Benefit | 660 | 660 | 660 | 330 | 0 |
| Canada Child Tax Benefit | 1,433 | 1,304 | 704 | 0 | 0 |
| Federal Universal Child Care Benefit | 1,200 | 1,200 | 1,200 | 1,200 | 1,200 |
| Federal National Child Benefit Supplement | 2,221 | 0 | 0 | 0 | 0 |
| Total Annual Benefit | 5,514 | 3,164 | 2,564 | 1,530 | 1,200 |
| Couple with Two Children Under the Age of 6 | |||||
| Family Net Income | $25,000 | $50,000 | $80,000 | $125,000 | $150,000 |
| BC Early Childhood Tax Benefit | 1,320 | 1,320 | 1,320 | 660 | 0 |
| Canada Child Tax Benefit | 2,866 | 2,208 | 1,008 | 0 | 0 |
| Federal Universal Child Care Benefit | 2,400 | 2,400 | 2,400 | 2,400 | 2,400 |
| Federal National Child Benefit Supplement | 3,117 | 0 | 0 | 0 | 0 |
| Total Annual Benefit | 9,703 | 5,928 | 4,728 | 3,060 | 2,400 |
Benefits from this program will be combined with the federal Canada Child Tax Benefit (CCTB) and the BC family bonus program into a single monthly payment. The Canada Revenue Agency (CRA) will administer the BC Early Childhood Tax Benefit program for the province, with payments starting in April 2015. To be eligible to receive the benefit, parents must file their 2013 personal income tax returns even if they have no income to report.
You don’t need to apply separately for the BC Early Childhood Tax Benefit. When you apply for the CCTB , the CRA will use the information from your CCTB application to determine your eligibility. If you’re eligible, the amount of any payments will be calculated automatically based on information from the tax returns you (and your spouse or common-law partner) have filed