BC HST Credit (HSTC)

Effective July 2010, individuals may be eligible for the HSTC.

You are eligible for the HSTC if you are a resident of British Columbia, and

• you are 19 years of age or older or
• you have a spouse or common-law partner or
• you are a parent who resides with your child.

For payments commencing in 2010 the maximum credit is $230 for yourself, $230 for your spouse or common-law partner and $230 for each qualified dependant.

If you are a single parent the maximum credit is $230 for yourself, $230 for your first child and $230 for each additional child.

For single individuals with no children, the credit is reduced by 4% of their net income over $20,000.

For families, the credit is reduced by 4% of their net income over $25,000.

Claiming the credit:

The HSTC is combined with the Goods and Services Tax Credit (GSTC) and the BC Low Income Climate Action Tax Credit (BCLICATC) into one payment every quarter.

To receive the HSTC, you (or your spouse or common-law partner) must file an income tax and benefit return with the Canada Revenue Agency (CRA). Check the “Yes” box in the GST/HST credit application area on page 1 of your return.

For more information about the HSTC, please contact the CRA at 1-800-959-1953.

The HSTC program is fully funded by the Province of British Columbia.

Use the GST/HST credit online calculator to estimate your entitlement.

Frequently Asked Questions

Legislation:

Please see Section 8.2 of the British Columbia Income Tax Act and the BC Harmonized Sales Tax Credit Regulation