Sales tax credit
Sales tax credit
You can claim this credit if, on December 31, 2025, 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 an eligible spouse or common-law partner on December 31, 2025, 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, 2025.
You or your spouse are not eligible for this credit if any of the following conditions apply to either of you:
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You had a spouse or common-law partner on December 31, 2025, who was a resident of British Columbia, and your adjusted family net income was $25,500 or more
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You had a spouse or common-law partner on December 31, 2025, who was not a resident of British Columbia, was incarcerated, or was exempted from income tax, and your adjusted family net income was $21,750 or more
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You were single, separated, divorced, or widowed on December 31, 2025, 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
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You were exempt from income tax at the end of the year
Do not claim this credit on a return for a person who died in 2025.
Bankruptcies
The British Columbia sales tax credit cannot be claimed on your pre-bankruptcy return or in-bankruptcy return.
