Sales tax credit
Sales tax credit
You can claim this credit if, on December 31, 2024, you were a resident of British Columbia and you met any of the following conditions:
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You were 19 years of age or older
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You had a spouse or common-law partner
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You were a parent of a child
If you had a spouse or common-law partner on December 31, 2024, you and your spouse or common-law partner need to decide who will claim the sales tax credit for the both of you.
If you are claiming the additional credit for your spouse or common-law partner (line 10), your spouse or common-law partner must have been a resident of British Columbia on December 31, 2024.
You are not eligible for this credit if any of the following conditions apply:
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You had a spouse or common-law partner on December 31, 2024, and your adjusted family net income was $25,500 or more
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You were single, separated, divorced or widowed on December 31, 2024, and your adjusted family net income was $18,750 or more
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You were confined to a prison or a similar institution at the end of the year and you have been confined for more than six months in total for the year that you are claiming the credit
Do not claim this credit on a return for a person who died in 2024.
Bankruptcies for 2024
The British Columbia sales tax credit cannot be claimed on your pre-bankruptcy return or in-bankruptcy return for 2024 and subsequent years.
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