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Tax on short-term accomodation in vancouver.

Short-term accommodation in the City of Vancouver includes hotels, as well as to Airbnb, VRBO and all online marketplace facilitators. 

The total rate in Vancouver (as of February 2023) is 20% of the room rate, consisting of:

8%       Provincial Sales Tax (PST)

3%      Municipal & Regional District Tax (MRDT), which most major cities in BC collect.

2.5%   Major Event MRDT. On Feb 1, 2023, a temporary Major Events MRDT over seven years was introduced  and in effect until Jan 31, 2030.

1.5%   Destination Marketing Fee (DMF) . Most downtown Vancouver hotels collect this fee to assist with the marketing of Vancouver as a destination.

5%      Goods & Services Tax (GST) on the total purchase price

Airbnb, VRBO and all online marketplace facilitators

2.5%   Major Event MRDT. On Feb 1, 2023, a temporary Major Events MRDT over seven years was introduced  and in effect until Jan 31, 2030.

Additional charges may include guest services fees and guest cleaning fees.

SALES TAX IN BRITISH COLUMBIA

Most goods and services in British Columbia are subject to a sales tax totaling 12% of the purchase price (7% PST + 5% GST). Please note that alcohol is taxed at 15% (10% PST + 5% GST).

visit gov.bc.ca for more information [link to https://www2.gov.bc.ca/gov/content/taxes]

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Municipal and Regional District Tax

The Municipal and Regional District Tax (MRDT) is a tax of up to three per cent (3%) on the purchase of short-term tourist accommodation imposed in specific geographic areas of British Columbia (designated accommodation areas) on behalf of municipalities, regional districts or eligible entities.

The MRDT program – sometimes referred to as the Hotel Tax - was originally introduced by the Provincial Government in 1987 to raise revenues for local tourism marketing, programs, and projects. MRDT is paid by visitors (not residents or Members) when they book accommodation and it is collected by the accommodation sector.

In Whistler, the MRDT funds are received by the Resort Municipality of Whistler (RMOW) and then shared with Tourism Whistler based on a number of agreements. Revenues are reinvested by both organizations on behalf of the destination. Expenditures are approved by, and reported back to, the Province to ensure ongoing alignment with the prescribed purposes of the tax as outlined in the Provincial Sales Tax Act.

More information about how MRDT is collected and invested in Whistler is available on the RMOW’s website at whistler.ca/mrdt .

• Review the 2023-2027 MRDT Whistler Five-Year Strategic Plan
• Review the 2018-2022 MRDT Whistler Five-Year Strategic Plan

Additional information about the provincial MRDT program is available on Destination BC’s website .

How are the MRDT funds spent in Whistler?

In Whistler, the MRDT funds are primarily invested into a mix of product reinvestment and enhancement, service delivery and leisure marketing and sales initiatives. Investment examples in 2022 include:

Marketing Campaigns

• Summer 2022 Golf Campaign
• Festival & Events Campaign (e.g. Gran Fondo, Cornucopia, Whistler Film Festival)

Conference Centre Initiatives

• Attendance at industry-related events
• Execution of familiarization trips for meeting planners
• Targeted sales initiatives directed at filling midweek and shoulder season periods

Investment in Affordable Housing Initiatives

• Construction of employee-restricted housing in Cheakamus Crossing

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Investment in the Workforce Who Deliver the Visitor Experience

• Village Host Program
• Whistler Experience Guest Service Training (in partnership with the Whistler Chamber of Commerce)
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• Park and Trail Ambassador Program
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Province provides new tool for communities hosting major tourism events.

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Communities hosting major international tourism events need additional revenue to plan, stage and host those events, and reap the long-term economic benefits.

A new Major Events Municipal and Regional District Tax (MRDT) of up to 2.5% on short-term accommodation sales would help communities cover the cost of hosting major international tourism events that help bolster provincial tourism and the economy.

The Major Events MRDT is a time-limited, dedicated funding tool that communities can apply for through Destination BC. Communities will need support and prior approval from the minister responsible for tourism and the minister of finance to help ensure the tax is dedicated and applied as intended, and that it is time-limited and subject to public reporting and transparency.

“This isn’t a new concept,” said Selina Robinson, Minister of Finance. “In 2007, a temporary 4% Resort Area Tax, on top of the existing 2% accommodation tax, was introduced in the Resort Municipality of Whistler to help pay its costs for hosting the 2010 Winter Olympics. We see the potential benefits for other communities that are working to put B.C. on the international stage and bolster our economy.”

The City of Vancouver has asked the Province to temporarily raise the MRDT charged on purchases of accommodation within the city to help pay for the cost of planning, staging and hosting FIFA 2026 matches.

“We are thrilled that Vancouver was selected as one of the host cities for the FIFA World Cup 2026, the largest single sporting event in the world,” said Lisa Beare, Minister of Tourism, Arts, Culture and Sport. “This tool will support our partnership with the city to ensure the event is a success.”

A key goal of the legislation is to help Vancouver address its FIFA 2026 costs while providing a way for other communities to access the same tool to help cover the cost of hosting major international tourism events. The Province is working with Vancouver on how the new Major Events MRDT could be applied within the city.

Quick Facts:

• The additional major events accommodation tax is separate from the current MRDT that applies to short-term accommodations in more than 60 areas throughout the province.
• To apply, communities must have an agreement in place with the minister responsible for tourism to ensure the tax is used as intended, is time-limited and subject to public transparency. The minister of finance must also designate the event as a major international tourism event of provincial significance.
• The FIFA World Cup 2026 will be jointly hosted by Canada, the United States and Mexico. This World Cup will be the largest series of events ever held, and the first to feature 48 teams playing in 80 matches.
• It is expected that the United States will host 60 matches, with Canada and Mexico expected to host 10 matches each.
• Major_events_tax_French.pdf

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B.C. introduces new hotel tax to support major tourist events

The tax, up to 2.5 per cent on short-term accommodations, comes from a City of Vancouver request for support in hosting games during the 2026 World Cup

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Article content

British Columbia is introducing a new tax on hotels and other short-term accommodations that communities can tap to offset the cost of hosting major tourism events.

B.C. introduces new hotel tax to support major tourist events Back to video

The idea for the surtax, called the major events municipal and regional district tax, grew out of a request by the City of Vancouver to help with the cost of hosting games during the 2026 World Cup.

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A community can tap into the tax, up to a maximum of 2.5 per cent, to plan, stage and host a major event that provides a boost to the provincial tourism economy.

The B.C. government describes it as “a time-limited, dedicated funding tool that communities can apply for through Destination B.C. ”

Communities must get approval from the tourism and finance ministers before applying the tax, which is only allowed for a defined time and must be publicly reported.

“This isn’t a new concept,” said B.C. Minister of Finance Selina Robinson, noting that Whistler had a temporary four-per-cent resort area tax on top of its existing accommodation tax to help with the costs of hosting the 2010 Winter Olympics.

“We are thrilled that Vancouver was selected as one of the host cities for the FIFA World Cup 2026, the largest single sporting event in the world,” said Tourism Minister Lisa Beare. “This tool will support our partnership with the city to ensure the event is a success.”

Though introduced before incoming Vancouver mayor Ken Sim takes office, Sim indicated Monday he is on side.

“The provincial government and mayor-elect Sim are aligned on this new mechanism to support major events like the 2026 World Cup,” said a statement. “The province has articulated that the incoming (tax) will be up to 2.5 per cent. We recognize that our tourism sector will be rate sensitive to such a measure.”

B.C. Liberal finance critic Peter Milobar warned that communities need to tread lightly hitting up the highly taxed sector for more money.

“I think you always have to be careful … around that level of taxation when you start to layer on things,” said Milobar. He said there are still many questions such as how long the tax can be applied, and what type of event will qualify.

“I think there’s a certain irony that on a day in question period where we were asking questions about the Olympic bid, that they were bringing forward a way to generate revenues that could have offset a lot of those costs of the 2030 Olympics if this was already in the works legislatively.

“So it does make you question what cabinet is talking about when they go in and say the Olympics is going to be too much risk,” when this tax could have been put in place to offset that risk, said Milobar.

While it was introduced with the 2026 World Cup in mind, any B.C. community hosting a major event can apply.

— With a file from Katie DeRosa

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Municipal and Regional District Tax

MRDT – also known as Hotel Tax – applies to short-term tourist accommodation, including hotel rooms. This 3% hotel tax is in addition to the eight per cent Provincial Sales Tax (PST).

The MRDT tax program was originally established by the Province in 1987 to support the financing and operations of incremental tourist related facilities as well as ongoing funding of tourism marketing and associated programs.

In Whistler, MRDT revenues are received by the RMOW and shared equally with Tourism Whistler based on a number of agreements. Revenues are reinvested by both organizations on behalf of the community. Expenditures are approved by, and reported back to, the Province to ensure ongoing alignment with the prescribed purposes of the tax as outlined in the Provincial Sales Tax Act.

In 2021, the RMOW’s share was budgeted for $2.6 million. These funds are leveraged to enhance the tourism experience and encourage travel in shoulder seasons and mid-week.

MRDT (along with the  Resort Municipality Initiative ) has been critical for Whistler to supplement property tax revenues and ensure a revenue stream directly from, and reinvested back into, the tourism economy.

Increase to three per cent

The Province of B.C. increased the amount of MRDT that Whistler receives from two to three per cent on November 2018.

Changes to online accommodation

Airbnb and other online accommodation providers are legally required to submit PST and MRDT on short-term accommodation of less than 27 days.

The Province started collecting MRDT on tourist rentals listed on online accommodation providers on October 1, 2018. Compliance is legal requirement, and fines are in place for non-compliance, late filings or remittances.

Incremental funds collected through online accommodation providers are also eligible to be invested in affordable housing. The Province requires interested communities to submit an additional annual proposal to the Province. The RMOW has invested 100 per cent of its share of online accommodation provider revenues into the Cheakamus Crossing Phase II (Lot 1) affordable housing project since 2019.

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B.C. approves 2.5% Vancouver accommodation tax to help city pay to host FIFA World Cup

Major events tax will be in effect in vancouver for 7 years to help city offset cost of hosting the games.

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Starting Feb. 1, booking a room in a Vancouver hotel, Airbnb or vacation rental by owner (VRBO) will come with an additional 2.5 per cent tax as the city seeks to raise revenue to host the 2026 FIFA World Cup.

To help offset hosting costs,  the B.C. government and Destination Vancouver have agreed to the temporary tax rate on sales of short-term accommodation for the next seven years.

Revenues from the temporary tax hike — known as the Major Events Municipal Regional District Tax —  will be used to finance planning, staging and hosting the soccer tournament. 

The City of Vancouver asked the provincial government for the tax hike last fall, saying the city would have to run at "above and beyond normal operating city service levels" for the World Cup.

Revenues from the major events tax will go toward offsetting the costs of staff, security, venues, resourcing and training sites. 

Vancouver and Toronto are among 16 North American host cities and will hold 10 of the event's 70 matches.

• Vancouver seeks 2.5% tax on short-term accommodation to raise revenue for hosting FIFA World Cup games
• B.C. extends bar hours for 2022 World Cup

The B.C. government previously imposed a major events tax to fund the Vancouver Olympics in 2010.

Communities can also seek the approval of the ministers of tourism and finance for such a tax through Destination B.C.

It can be applied on top of an existing accommodation tax already in place in more than 60 regions in the province that finance tourism marketing, programs and projects. 

"I think it's fairly reasonable," said Vancouver Coun. Pete Fry. "It's a modest fee attached to hotel and short-term rental stays that'll help offset some of the cost demands we will have with an event like FIFA."

Fry tells CBC that raising revenue through tourism will spare Vancouver residents the significant costs of hosting such a high-level event.

Hotel and tourism sector on board, says minister

B.C.'s finance minister, Katrine Conroy, says the rate was determined in consultation with Vancouver's hotel and tourism sector.

"They all agreed after much discussion that there will be hundreds of thousands of people coming into the city, so it will bolster tourism and help them."

The B.C. Hotel Association was not available for comment.

Peter Milobar, the B.C. Liberal MLA for Kamloops-North Thompson and opposition finance critic with a background in the hotel industry says he can imagine the sector agreeing to the rate but says he has concerns about the timeline.

"They want to make sure that it's not just an unlimited pot of money that keeps getting added to in terms of cost, cost pressures, or length of time with taxes in place."

Conroy says representatives from the hotel sector initially had concerns with the time frame. The province estimates the tax will generate approximately $230 million.

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"There was an agreement that this would be applied over seven years, and there's also an agreement that if that amount of money is incurred prior to the seven years, the tax will end."

"Inflation has gone up, so we feel estimates might be a little higher, but we'll see," said Conroy. "We know the costs could increase with more detailed planning."

ABOUT THE AUTHOR

Ali Pitargue is an associate producer at CBC Vancouver. You can contact her at [email protected].

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GENERAL INFORMATION:  ​ As announced in British Columbia’s Budget 2022 on February 22, 2022, effective July 1, 2022, certain marketplace facilitators must charge and collect provincial sales tax (PST) and the municipal and regional district tax (MRDT) on taxable sales and leases that they facilitate through an online marketplace.  This includes taxable sales of accommodation facilitated through an online marketplace by an online marketplace facilitator.

A marketplace facilitator is a person who:

• operates, owns or controls (solely or jointly) an online marketplace,
• through the online marketplace, facilitates a marketplace seller’s retail sales of goods, software or taxable services, and
• collects payment in respect of the retail sales of goods, software or taxable services.

  Marketplace facilitators must register to collect and remit PST effective July 1, 2022, if they facilitate a marketplace seller’s retail sale of:

• goods that at the time of sale are located within Canada and are sold to a person in BC,
• software for use on or with an electronic device ordinarily situated in BC,
• accommodation in BC, or
• taxable services, other than accommodation, to a person in BC

  However, marketplace facilitators are not required to register if:

• the gross value of retail sales of goods, software and taxable services that the marketplace facilitator made or facilitated in the preceding 12 months was $10,000 or less, or
• the reasonable estimate of the gross value of retail sales of goods, software and taxable services that the marketplace facilitator will make or facilitate in the next 12 months is $10,000 or less, or
• There are two or more marketplace facilitators who jointly operate, own or control an online marketplace and at least one of the other marketplace facilitators is registered for PST and will collect all PST payable for those taxable sales made through the online marketplace.

  A marketplace seller is a person who, through an online marketplace, sells goods, software or taxable services (including accommodation).    Additional information on the new rules is available in the Ministry of Finance’s Bulletin 142,  Marketplace Facilitators, Marketplace Sellers, and Online Marketplace Services , available at:  https://www2.gov.bc.ca/assets/gov/taxes/sales-taxes/publications/pst-142-marketplace-facilitators.pdf . In addition, Bulletin 120,  Accommodation , has been updated with information on the new rules and is available at:  https://www2.gov.bc.ca/assets/gov/taxes/sales-taxes/publications/pst-120-accommodation.pdf .   SPECIFIC QUESTIONS:   1.  Is the municipal and regional district tax (MRDT) and provincial sales tax (PST) exempt for all prepaid online travel agency (OTA) bookings?  

These prepaid bookings are still subject to PST and MRDT (where applicable) as sales of accommodation in BC, unless a specific exemption applies.  However, effective July 1, 2022, online marketplace facilitators are required to collect and remit the PST and MRDT where they facilitate retail sales of accommodation in BC made by an online marketplace seller through an online marketplace.   Online marketplace facilitators are also generally required to register to collect and remit PST where they facilitate retail sales of accommodation in BC.

When it comes to online travel agency bookings, the online travel agency is considered an online marketplace facilitator and the accommodation provider is considered an online marketplace seller.  Therefore, for prepaid bookings made through the online travel agency website, the online travel agency is required to collect and remit the applicable PST and MRDT on the facilitated accommodation sale.  The accommodation provider does not collect and remit the PST and MRDT on these sales.  Nevertheless, the accommodation provider remains jointly and severally liable for any PST and/or MRDT not collected and remitted by the marketplace facilitator.

Also, accommodation providers themselves are still required to collect and remit PST and MRDT on sales of accommodation in BC where they do not sell the accommodation through an online marketplace facilitator (e.g. the accommodation provider sells it over the phone or through their own website).

2. This does not apply for Fit and Tour bookings, only online travel agencies?

Where “Fit” and “Tour” bookings refer to purchases of tourism services from a tourism agent where accommodation has been packaged into that tourism service.  

If a marketplace facilitator is required to be registered, then they must collect and remit PST and MRDT, when applicable, on all taxable sales of accommodation that they facilitate through their online marketplace. 

However, where accommodation is purchased by a tourism agent and is packaged into a tourism service that the tourism agent sells to their customer through an online marketplace, the tourism agent is not considered to be making a sale of accommodation.  Therefore, if a marketplace facilitator facilitates the sale of tourism service (that includes accommodation) by a tourism agent through the facilitator’s online marketplace, the marketplace facilitator does not charge PST or MRDT on the sale.  No taxable sale of accommodation has taken place.

If the “Fit” or “Tour” booking does not involve purchasing a packaged tourism service from a tourism agent, then the booking does involve the taxable sale of accommodation.  If a marketplace facilitator facilitates the sale of accommodation through the facilitator’s online marketplace, the marketplace facilitator must charge PST and MRDT on that taxable sale of accommodation.

3. Do OTA bookings that pay at the hotel still pay all taxes (GST, PST, MRDT)?   

The Ministry cannot provide advice on the taxes of other jurisdictions, or the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST), as that is a federal tax on sales of goods and services. The Canada Revenue Agency (CRA) is responsible for administering the GST/HST. For questions concerning the application of the GST/HST, your members may visit the CRA’s dedicated GST/HST web pages at or call the CRA at 1-800-959-5525.

PST and MRDT apply to all sales of accommodation in BC (unless a specific exemption applies) regardless of how and when the purchase of accommodation is made.

Who is responsible for collecting and remitting the PST and MRDT on a taxable accommodation sale depends on who is collecting the payment for the accommodation.   If an individual books accommodation through an online marketplace but pays the accommodation provider directly, then PST and MRDT must be levied by the accommodation provider.  In this situation, the online marketplace is not acting as an online marketplace facilitator because they are not collecting payment in respect of the accommodation.  The accommodation provider is directly collecting the payment.

If an individual books accommodation through an online marketplace and payment for the accommodation is collected by the online marketplace, then the online marketplace is acting as an online marketplace facilitator and is required to collect and remit the PST and MRDT on the accommodation sale.

4. They are not GST exempt, only provincial taxes?   

As mentioned above, the Ministry cannot comment on the taxes of other jurisdictions, or the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST), as that is a federal tax on sales of goods and services. The Canada Revenue Agency (CRA) is responsible for administering the GST/HST. For questions concerning the application of the GST/HST, your members may visit the CRA’s dedicated GST/HST web pages at or call the CRA at 1-800-959-5525.   We assume that the reference to “only provincial taxes” refers to accommodation providers who sell their accommodation on an online marketplace are not required to levy and collect PST and MRDT on that accommodation because the online marketplace facilitator will.  If so, then that is correct.  

5. Is there anything that the hotels should be doing to change their collection and remittance of taxes?    Accommodation providers do not collect and remit PST and MRDT on sales of accommodation that are sold through an online marketplace facilitator that is required to be registered for PST.   If an accommodation provider is unsure of whether a marketplace facilitator will be collecting and remitting PST and MRDT on accommodation sales made through the facilitator’s online marketplace, they should contact the facilitator as soon as possible to verify that the facilitator will be collecting and remitting the PST and MRDT.  If the marketplace facilitator does not levy PST and MRDT as required on accommodation sales made through the online marketplace, the accommodation provider cannot charge PST and MRDT directly to the guest.  The guest is required to self-assess and pay any PST and MRDT directly to government. 6.  How is my business protected if I stop charging PST on July 1 assuming it will be remitted by the marketplace facilitator (e.g. Expedia, Booking.com)?  If the PST and MRDT is for some reason not paid on these bookings and I am audited in the following year, I have no recourse to collect PST from the guest.  Is this correct?   

While the marketplace facilitator is required to register, levy and collect PST and MRDT on accommodation sales that are facilitated through the online marketplace, the accommodation provider remains jointly and severally liable for any PST and MRDT not collected and remitted by the marketplace facilitator if the marketplace facilitator is later assessed for the outstanding PST and MRDT.

As noted in our answer to #5, if the marketplace facilitator does not levy PST and MRDT as required on accommodation sales made through the online marketplace, the accommodation provider cannot charge PST and MRDT directly to the guest.  The guest is required to self-assess and pay any PST and MRDT directly to government.

7. I am assuming the tax consequence to be triggered by the payment, for example, an Expedia Prepaid booking attracts tax to be levied by Expedia. However, if someone uses Expedia, but just as a booking tool and then pays us directly when they get to the hotel, does that extinguish Expedia’s role as tax collector and put it back on the hotelier?    Yes, as noted in answer to #3, this is correct.   Who is responsible for collecting and remitting the PST and MRDT on a taxable accommodation sale depends on who is collecting the payment for the accommodation.   If an individual books accommodation through an online marketplace (e.g. Expedia) but pays the accommodation provider directly, then PST and MRDT must be levied by the accommodation provider.  In this situation, the online marketplace is not acting as an online marketplace facilitator because they are not collecting payment in respect of the accommodation.  The accommodation provider is directly collecting the payment.

If an individual books accommodation through an online marketplace and payment for the accommodation is collected by the online marketplace (e.g. Expedia), then the online marketplace is acting as an online marketplace facilitator and is required to collect and remit the PST and MRDT on the accommodation sale.   FURTHER INFORMATION   For more information on British Columbia’s PST, including registration, and collecting and remitting the PST, can be found in a series of  PST Bulletins and Notices , and the  Small Business Guide to PST . Our  Forms Page  contains exemptions certificates and forms related to registration, applying for a refund, and self-assessing the PST.   For additional information, including free interactive webinars, informational videos and upcoming events, you  may be interested in visiting the Government’s  PST Outreach  webpage. To receive updates about legislative changes and new public information, click  “Subscribe To Receive Updates.”   To share any additional questions – reach out to  [email protected] . 

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British Columbia tax information for 2023 - Personal income tax

Personal income tax

British Columbia tax information for 2023

Use the information on this page to help you complete your provincial tax and credits form. 

On this page

New for 2023, british columbia benefits for individuals and families.

• Form BC428 – British Columbia Tax
• Form BC479 – British Columbia Credits

Download a copy of British Columbia tax information for 2023

Prior years.

The personal income levels used to calculate your British Columbia tax have changed.

The amounts for most provincial non-refundable tax credits have changed.

The clean buildings tax credit is effective February 23 , 2022. For more information, see British Columbia clean buildings tax credit .

The training tax credit has been extended until December 31 , 2024.

The shipbuilding and ship repair industry tax credit has been extended until December 31, 2024.

The farmer's food donation tax credit has been extended until December 31 , 2026.

A new refundable renter's tax credit is available for individuals. For more information, see British Columbia renter's tax credit .

To make sure you get your payments on time, you and your spouse or common-law partner need to file your 2023 Income Tax and Benefit Return (s) by April 30, 2024. The CRA will use the information from your return(s) to calculate the payments you are entitled to get from the following programs:

This benefit is a non-taxable amount paid to most families with children under the age of 18. This amount is combined with the  Canada child benefit  into a single monthly payment.

You do not need to apply for the BC Family benefit. The Canada Revenue Agency  (CRA) will use the information from your Form RC66, Canada Child Benefits Application  to determine if you are entitled to receive this credit.

This credit is a non-taxable amount paid to help individuals and families with the carbon taxes they pay. This amount is combined with the quarterly payment of the federal  GST/HST  credit.

You do not need to apply for the GST/HST credit or the BC climate action tax credit. The  CRA  will use the information from your return to determine if you are entitled to receive these credits.

The BC family benefit and the BC climate action tax credit are fully funded by the  Province of British Columbia . For more information, call the CRA  at  1-800-387-1193 .

Form BC428 – British Columbia Tax and Credits

Use this form to calculate your provincial taxes and credits to report on your return. Form BC428 must be completed after you have completed steps 1 to 5 of your federal income tax and benefit return.

Who should complete Form BC428

Complete Form BC428 if one of the following applies:

You were a resident of British Columbia at the end of the year

You were a non-resident of Canada in 2023 and any of the following applies:

• You earned income from employment  only in British Columbia
• You received income from a business with a permanent establishment only in British Columbia

Completing Form BC428

Fill out part a – british columbia tax on taxable income.

Calculate your tax on taxable income using the chart in Part A

Fill out Part B – British Columbia non-refundable tax credits

The eligibility conditions and rules for claiming most British Columbia non-refundable tax credits are the same as those for federal non-refundable tax credits. However, the amount and calculation of most British Columbia non-refundable tax credits are different from the corresponding federal credits.

As a newcomer or an emigrant, you may be limited in the amount you can claim for certain provincial non-refundable tax credits.

If you reduced your claim for any of the following federal amounts, you also need to reduce your claim for the corresponding provincial amount in the same manner:

For examples on how to calculate these amounts, see Guide T4055 , Newcomers to Canada .

You can claim this amount if the rules are met for claiming the amount on line 30300 of your return and your spouse's or common-law partner's net income from line 23600 of their return (or the amount that it would be if they filed a return) is less than $11,285 .

You can claim this amount if the rules are met for claiming the amount on line 30400 of your return and your dependant's net income from line 23600 of their return (or the amount that it would be if they filed a return) is less than $11,285 .

You may be able to claim up to $5,243  for your spouse or common-law partner or an eligible relative who was dependent on you because of an impairment in physical or mental functions at any time in the year.

An eligible relative is one of the following:

• your (or your spouse's or common-law partner's) child or grandchild
• your (or your spouse's or common-law partner's) parent, grandparent, brother, sister, aunt, uncle, niece, or nephew who was a resident in Canada at any time in the year

Each dependant must meet all of the following conditions:

• They were 18 years of age or older
• Their net income for 2023 from line 23600 of their return (or the amount that it would be if they filed a return) was less than $22,985
• They were dependent on you because of an impairment in physical or mental functions

How to claim this amount

Complete the calculation for line 58175 using Worksheet BC428 . If you are claiming this amount for more than one dependant, enter the total amount on line 58175 of your Form BC428 .

You can claim the volunteer firefighters'  amount (VFA) or the search and rescue volunteers'  amount (SRVA) if the rules are met for claiming the amount on line 31220 or line 31240 of your return.

Enter on line 58315 the VFA you claimed on line 31220 of your return or enter on line 58316 the SRVA you claimed on line 31240 of your return.

Only residents of British Columbia are eligible for these amounts. If you were not a resident of British Columbia at the end of the year, you cannot claim either of these credits when calculating your British Columbia tax even if you may have received income from a source in British Columbia in 2023.

You can claim this amount if the rules are met for claiming the amount on line 31300 of your return.

You can claim up to $18,210  of eligible expenses for each child.

Enter on line 58330 the amount you claimed on line 31300 of your return.

Only residents of British Columbia are eligible for this amount. If you were not a resident of British Columbia at the end of the year , you cannot claim this tax credit when calculating your British Columbia tax even if you may have received income from a source in British Columbia in 2023.

The amount you can claim on line 58360 is the amount on line 31400 of your return or $1,000, whichever is less .

Only residents of British Columbia are eligible for this amount. If you were not a resident of British Columbia at the end of the year, you cannot claim this tax credit when calculating your British Columbia tax even if you may have received income from a source in British Columbia in 2023.

You can claim this amount if the rules are met for claiming the amount on line 31600 of your return.

If you were 18 years of age or older at the end of the year, enter $8,986  on line 58440 of your Form BC428 .

If you were under 18 years of age at the end of the year, use Worksheet BC428 to calculate the amount to enter on line 58440 .

You can claim this amount if the rules are met for claiming the amount on line 31800 of your return.

Complete Schedule BC(S11), British Columbia Tuition and Education Amounts .

If you claimed the Canada Training Credit (CTC) on line 45350 of your return, the amount you enter on line 59140 of your Schedule BC(S11) is already reduced by the CTC claimed.

Transferring amounts

If you do not use all of your 2023 tuition amount to reduce your provincial income tax to zero, you can transfer all or part of the unused amount to one of the following individuals that you designate:

• your spouse or common-law partner (who would claim it on line 59090 of their Schedule BC(S2) )
• your parent or grandparent (who would claim it on line 58600 of their Form BC428 )
• your spouse’s or common‑law partner’s parent or grandparent (who would claim it on line 58600 of their Form BC428 )

If your spouse or common-law partner is claiming an amount for you on line 58120 or line 58640 of their Form BC428 , you cannot transfer your unused tuition amount for the current year to your (or your spouse's or common-law partner's) parent or grandparent.

To designate who can claim the transferred amount and to specify  the provincial amount they can claim, complete any of the following forms that you received as a student:

• Form T2202 , Tuition and Enrolment Certificate
• Form TL11A , Tuition and Enrolment Certificate – University Outside Canada
• Form TL11C , Tuition and Enrolment Certificate – Commuter to the United States

Complete the "Transfer or carryforward of unused amounts" section of Schedule BC(S11) to transfer an amount.

Carrying forward amounts

Complete the "Transfer or carryforward of unused amounts" section of Schedule BC(S11) to calculate the amount you can carry forward to a future year. 

This amount is the part of your tuition and education amounts that you are not claiming for the current year and the part of your current-year tuition amount that you are not transferring to an individual that you designate.

Supporting documents

If you are filing a paper return, attach your completed Schedule BC(S11) . Keep your supporting documents in case you are asked to provide them later.

You may be able to claim the transfer of all or part of the unused 2023 tuition amount from your child or grandchild or their spouse or common-law partner.

The maximum amount each student can transfer to you is $5,000 minus the current year's amount that they claimed.

Enter, on line 58600, the total of all tuition amounts transferred to you from each student as shown on their forms T2202 , TL11A , or TL11C .

The student must enter this amount on line 59200 of their Schedule BC(S11) .  They may choose to transfer an amount that is less than the available provincial amount.

The student cannot transfer to you any unused tuition and education amounts carried forward from previous years.

If you and the student were not residents of the same province or territory on December 31 , 2023, special rules may apply. For more information, call the CRA at 1-800-959-8281 .

The medical expenses you can claim on line 58689 are the same as those you can claim on line 33099 of your return. They also have to cover the same 12-month period ending in 2023 and must be expenses that were not claimed for 2022.

You can claim medical expenses for other dependants in addition to the medical expenses for self, spouse or common-law partner, and your dependent children born in 2006 or later on line 58689 .

The medical expenses you can claim on line 58729 are the same as those you can claim on line 33199 of your return. They also have to cover the same 12-month period ending in 2023 and must be expenses that were not claimed for 2022.

You can claim this credit if you meet all of the following conditions:

• You (or your spouse or common-law partner) carried on a farming business in British Columbia in the year the qualifying gift was made
• You made a qualifying gift to an eligible charity on or after January 1,  2018, and have not claimed it yet
• You claimed the qualifying gift on line 34000 of your federal  Schedule 9, Donations and Gifts , and on line 58969 of your Form BC428 as a charitable donation or gift for the year

You can claim 25% of the eligible amount of the total qualifying gifts made to an eligible donee.

A qualifying gift is a gift of one or more agricultural products you produced in British Columbia and donated to an eligible charity in British Columbia  on or after  January 1, 2018 .

An agricultural product is any of the following:

• meat products
• eggs or dairy products
• maple syrup
• anything else that is grown, raised or harvested on a farm and can legally be sold, distributed, or offered for sale at a place other than the producer's premises as food or drink in British Columbia

An item of any of these types that has been processed is an agricultural product if it was processed only to the extent necessary to be legally sold off the producer’s premises as food or drink intended for human consumption. Items that have been processed beyond this point, such as pies, sausages, beef jerky, pickles, and preserves, are not agricultural products.

An eligible charity is a registered charity under the Income Tax Act that meets at least one of the following conditions:

• It distributes food to the public without charge in British Columbia and does so to provide relief to the poor (food banks meet this condition)
• It is engaged in providing meals or snacks to students in a qualifying school

The amount of qualifying donations can be split between you and your spouse or common-law partner. However, the total amount of qualifying donations that can be claimed by you and your spouse or common-law partner cannot be more than the total of the qualifying donations made in the tax year.

Any unused amounts can be carried forward for five years as long as you (or your spouse or common-law partner) earned farming income in British Columbia in the year the gift was made.

If you are preparing a return for a person who died in 2023 , you can claim this credit on their final return.

If you were bankrupt in 2023, claim your farmers' food donation tax credit on the pre- or post‑bankruptcy return you file for the tax year ending December 31 , 2023 , depending on when the qualifying donations were made.

If qualifying donations are claimed on more than one return, the total amount of donations that can be claimed on all returns filed for the year cannot be more than the total qualifying donations made.

How to claim this credit

Enter the amount of donations you have included on line 34000 of your federal Schedule 9 that are qualifying gifts for the farmers' food donation tax credit. Then enter 25% of this amount on line 58980 of your Form BC428.

Fill out Part C – British Columbia tax

Complete this part to calculate your British Columbia tax.

If you are reporting federal tax on split income on line 40424 of your return, complete Part 3 of your Form T1206, Tax on Split Income , to calculate the British Columbia tax to enter on line 42800 of your return.

If you need to pay federal minimum tax as calculated on Form T691, Alternative Minimum Tax , complete the calculation on line 69  of your Form BC428  to determine your British Columbia additional tax for minimum tax purposes.

If your federal foreign tax credit on non-business income is less than the related tax you paid to a foreign country, you may be able to claim a provincial foreign tax credit.

Complete Form T2036, Provincial or Territorial Foreign Tax Credit .

If you are filing a paper return, attach your Form T2036.

If your net income for the year is less than $37,814 , you may be able to reduce or eliminate your British Columbia tax by claiming a BC tax reduction.

If you are preparing a return for a person who died in 2023, you can claim the tax reduction on their final return.

You can claim this credit if you have to pay British Columbia logging tax for 2023 under the  Logging Tax Act for logging operations in British Columbia .

Enter, on line 81 of your Form BC428 , the credit shown on Form FIN 542S , Logging Tax Return of Income , or Form FIN 542P , Logging Tax Return of Income for Processors .

You can claim this credit if, in 2023 , you (or your spouse or common-law partner) contributed to a political party or constituency association registered in British Columbia or to candidates seeking election to the British Columbia legislature. 

Enter your total political contributions made in 2023 on line 60400 of your Form BC428. Then calculate and enter your credit on line 84 as follows:

• For contributions of more than $1,150 , enter $500 on line 84 of your Form BC428
• For contributions of $1,150 or less , complete the calculation for line 84 using Worksheet BC428

If you are filing a paper return, attach the official receipt (signed by an official agent of the political party or independent candidate) for each contribution.

You can claim this credit if you acquired shares from a registered British Columbia employee share ownership plan ( E SOP ) at any time in 2023 (that you did not claim on your 2022 return ) or in the first 60 days of 2024.

Your Certificate ESOP 20 confirms the amount of your investment and the credit you are entitled to. The date you bought your shares is shown in the "Investment date" box.

If you bought shares under an employee share ownership plan and you want to know if the plan is registered under the Employee Investment Act , ask your employer.

If you are filing a paper return, attach your Certificate(s) ESOP 20 .

You can claim this credit if you acquired shares from a registered British Columbia employee venture capital corporation ( EVCC ) at any time in 2023 (that you did not claim on your 2022 return) or in the first 60 days of 2024.

Your Certificate EVCC 30  confirms the amount of your shares and the credit you are entitled to. The date you bought your shares is shown in the "Investment date" box . 

If you have questions about the employee venture capital corporation tax credit certificate, contact your stockbroker, investment advisor or the employee venture capital corporation that issued your shares.

If you are filing a paper return, attach your Certificate(s) EVCC 30 .

The maximum total ESOP and EVCC tax credits you can claim on your  2023 return is $2,000. The ESOP and EVCC tax credits that you do not claim in a year are not refundable, and you cannot carry them forward to a future year.

If you bought ESOP or EVCC shares in the first 60 days of 2024, you can claim the tax credit on your 2023 or 2024 return or you can divide the credit between the two returns.

On the certificate, enter the credit amount you are claiming on your 2023 return and the credit amount you will claim on your 2024 return.

If you are filing a paper return, attach a photocopy of the original 2023 and 2024 certificates showing the breakdown of your credit between your 2023 and 2024 returns .

You can claim this credit if you invested in flow-through shares and BC flow-through mining expenditures have been renounced to you.

Your BC qualifying expenses are shown in box 141  or box 151 , or both on Form T101, Statement of Resource Expenses , that you received from a mining exploration corporation or in box 197  and box 241 of Form T5013, Statement of Partnership Income , that you received as a member of a partnership.

Complete Form T1231, British Columbia Mining Flow-Through Share Tax Credit .

If you are filing a paper return, attach your Form T1231 and your T101 or T5013 .

Form BC479 – British Columbia Credits

You may be entitled to the credits listed in this section even if you do not have to pay tax. If the total of these credits is more than the taxes you have to pay, you may get a refund for the difference.

To claim these credits, attach a completed Form BC479 , British Columbia Credits , to your return.

You can claim this credit if, on December 31 , 2023, you were a resident of British Columbia and you met any of the following conditions:

• You were 19 years of age or older
• You had a spouse or common-law partner
• You were a parent of a child

If you had a spouse or common-law partner on December 31 , 2023, 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, 2023 . 

You are not eligible for this credit if any of the following conditions apply:

• You had a spouse or common-law partner on December 31 , 2023, and your adjusted family net income was $25,500 or more
• You were single, separated, divorced, or widowed on December 31 , 2023, and your adjusted family net income was $18,750 or more
• 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 2023.

Bankruptcies for 2023

The British Columbia sales tax credit cannot be claimed on your pre-bankruptcy return for 2023 and subsequent years.

You may be eligible for this credit if, at the end of 2023 , you met both of the following conditions:

• You were a resident of British Columbia
• You, or someone on your behalf, paid or incurred eligible expenses in 2023 for improvements to your principal residence or the land your principal residence is situated on

You must also meet one of the following conditions for 2023:

• You were a senior ( 65 years of age or older) or a family member living with a senior
• You were a person with a disability eligible for the federal disability tax credit or a family member living with a person with a disability eligible for the federal disability tax credit

If you are not claiming the disability amount because you are claiming fees that you paid for an attendant or care in a nursing home, you may still be eligible.

You can claim whichever is less :

• the amount of eligible expenses that you, or someone on your behalf, paid or incurred relating to your principal residence

You must reduce your eligible expenses by the amount of any government assistance you received, or expect to receive, that is related to the eligible expenses.

If you occupied more than one principal residence at different times in 2023, eligible expenses that you paid or incurred for one or more of those residences would qualify for the credit.

The combined amount that you or your spouse or common-law partner can claim cannot be more than $10,000 . However, if, on December 31, 2023, you and your spouse or common-law partner occupied separate principal residences for medical reasons or because of a breakdown in your marriage or common-law relationship for a period of 90 days or more, each spouse or common-law partner can claim up to $10,000 of eligible expenses.

If you occupied separate principal residences for medical reasons , tick the box on line 60890 of your Form BC479 .

If you shared a principal residence with one or more family members , one of you may claim the entire amount of eligible expenses, or each member may claim a part of the eligible expenses. The combined amount that can be claimed by all family members is either $10,000 or the amount of eligible expenses paid, whichever is less .

If someone who does not live with you or is not related to you paid for the qualifying home renovation to your principal residence, you can still claim the credit. You will need to get the supporting documents and keep them in case you are asked to provide them later.

If an eligible expense also qualifies as a medical expense, you can claim both the medical expense tax credit and the British Columbia home renovation tax credit for seniors and persons with disabilities for that expense.

Definitions

A family member includes a parent, step-parent, grandparent, in-law , sibling, spouse, common-law partner, aunt, uncle, great-aunt , great-uncle , child, step-child , grandchild, niece, or nephew.

If you are a senior or a person with a disability, a principal residence is a residence in British Columbia that you occupy or expect to occupy by the end of 2025.

If you are not a senior or a person with a disability, a principal residence is a residence in British Columbia that you occupy or expect to occupy by the end of 2025 with a family member who is a senior or a person with a disability.

Eligible expenses are expenditures for improvements to the principal residence (or to the land the principal residence is on) that do one of the following:

• allow a senior or a person with a disability to gain access to, or to be more mobile or functional within, the home or on the land
• reduce the risk of harm to a senior or a person with a disability within the home or on the land or in gaining access to the home or the land

The improvements must be of an enduring nature and be integral to the home or the land. 

Eligible expenses

Some examples of eligible expenses include:

• certain renovations to permit a first-floor occupancy or secondary suite for a senior or a person with a disability
• grab bars and related reinforcements around the toilet, bathtub, and shower
• handrails in corridors
• wheelchair ramps, stair and wheelchair lifts, and elevators
• walk-in bathtubs
• wheel-in showers
• widening of passage doors
• lowering of existing counters and cupboards
• installation of adjustable counters and cupboards
• light switches and electrical outlets placed in accessible locations
• door locks that are easy to operate
• lever handles on doors and taps, instead of knobs
• pull-out shelves under the counter to enable work from a seated position
• non-slip flooring in the bathroom
• a hand-held shower on an adjustable rod or high-low mounting brackets
• additional light fixtures throughout the home and at exterior entrances
• swing-clear hinges on doors to widen doorways
• creation of knee space under the basin to enable use from a seated position (and insulation of any hot-water pipes)
• relocation of tap to front or side for easier access
• hands-free taps
• motion-activated lighting
• touch-and-release drawers and cupboards

Expenses that are not eligible

Expenses are not eligible if their main purpose is to increase the value of the home or if they are for annual, recurring, or routine repair, maintenance or service.

Examples of ineligible expenses include:

• general maintenance like plumbing or electrical repairs
• roof repair
• aesthetic enhancements like landscaping or redecorating
• installation of new windows or regular flooring
• installation of heating or air conditioning systems
• replacement of insulation

Devices are not eligible. These include:

• equipment for home medical monitoring
• home-security (anti-burglary) equipment
• wheelchairs
• vehicles adapted for people with mobility limitations
• side-swing ovens and appliances with front-located controls
• fire extinguishers, smoke alarms, and carbon monoxide detectors

Services are not eligible. These include:

• security or medical monitoring services
• home care services
• housekeeping services
• outdoor maintenance and gardening services

Filing for a deceased person

• a senior (or would have turned 65 years of age by December 31 , 2023) and otherwise eligible
• a person with a disability
• a family member of a senior (or of a person who would have turned 65 years of age by December 31 , 2023) and otherwise eligible
• a family member of a person with a disability and otherwise eligible

You can claim this credit on your return if you lived with (or expected by the end of 2025 to live with) a family member who, right before death, was a senior or who would have turned 65 years of age by December 31 , 2023 , or was a person with a disability, and you are otherwise eligible.

Bankruptcies in 2023

The British Columbia home renovation tax credit for seniors and persons with disabilities can be claimed on your pre- or post-bankruptcy return depending on when the eligible expenses were paid or became payable.

Complete Schedule BC(S12) , British Columbia Home Renovation Tax Credit for Seniors and Persons with Disabilities .

Enter, on line 60480 of your Form BC479 , the amount from line 5 of your Schedule BC(S12) . Enter 10% of this amount on line 14 of your Form BC479 .

If you are filing a paper return, attach your Schedule BC(S12) to your return. Keep all your receipts in case you are asked to provide them later.

You can claim this refundable tax credit if you acquired shares from a venture capital corporation (VCC) or an eligible business corporation (EBC) registered in British Columbia at any time in 2023  (that you did not claim on your 2022 return ) or in the first 60 days of 2024.

Your Certificate SBVC 10 shows the date you acquired your shares under "Investment date."

Enter, on line 17 of your Form BC479 , your unused venture capital tax credits for VCC or EBC shares acquired in 2022  or previous years. If you acquired venture capital tax credit certificates issued for shares purchased:

• before February 20 , 2019 , the maximum credit you can claim is $60,000
• on or after February 20, 2019 , the maximum credit you can claim is $120,000

Enter, on line 18 of your Form BC479 , the "tax credit amount" and on line 19 , the "certificate number" shown on your Certificate SBVC 10 for VCC or EBC shares acquired in 2023 that you did not elect to claim on your 2022 return .

If you acquired VCC or EBC shares in the first 60 days of 2024, you can elect to claim the tax credit on your 2023 return or 2024 return . If you are electing to claim the credit in 2023 , enter, on line 20  of your Form BC479 , the "tax credit amount" and on line 21 , the "certificate number" shown on your Certificate SBVC 10 for those shares.

For questions about the venture capital tax credit, contact the venture capital corporation or eligible business corporation that issued your shares, your stockbroker, or your investment advisor.

If you are filing a paper return, attach your Certificate(s) SBVC 10 .

You can claim this 20% refundable tax credit if you were a resident of British Columbia at the end of the year and you incurred qualified mining exploration expenses in British Columbia in 2023.

However, you can claim up to 30% for expenses incurred after February 20 , 2007, in prescribed areas affected by the mountain pine beetle.

The expenses must have been incurred for determining the existence, location, extent, or quality of a mineral resource in British Columbia . They also include costs incurred for environmental studies and community consultations.

Complete Form T88, British Columbia Mining Exploration Tax Credit (Individuals) .

If you are claiming a mining exploration tax credit allocated from a partnership, complete Form T1249, British Columbia Mining Exploration Tax Credit Partnership Schedule .

If you are filing a paper return, attach your Form T88 and, if applicable, your Form T1249 .

Training tax credit (individuals)

You can claim this refundable tax credit if you were a resident of British Columbia at the end of 2023 and you met certain requirements in an eligible program administered through SkilledTradesBC.

Complete Form T1014, British Columbia Training Tax Credit (Individuals) .

If you are filing a paper return, attach your Form T1014 .

Training tax credit (employers)

You can claim this refundable tax credit for salaries and wages paid if you met all of the following conditions:

• You were a resident of British Columbia at the end of 2023
• You carried on a business in British Columbia in 2023
• You employed a person who, in 2023, met certain requirements in an eligible program administered through the SkilledTradesBC

If your principal business was construction, repair or conversion of ships in British Columbia, read " Shipbuilding and ship repair industry tax credit (employers) ."

If you were a member of a partnership other than a specified member, such as a limited partner, you can claim your proportionate share of the partnership's training tax credit.

Complete Form T1014-1 , British Columbia Training Tax Credit (Employers) .

If you are filing a paper return, attach your Form T1014-1 .

Shipbuilding and ship repair industry tax credit (employers)

• Your principal business was the construction, repair or conversion of ships in British Columbia
• You employed a person who, in 2023 , met certain requirements in an eligible program administered through the SkilledTradesBC

Complete Form T1014-2 , British Columbia Shipbuilding and Ship Repair Industry Tax Credit (Employers) .

If you are filing a paper return, attach your Form T1014-2 .

You can claim this refundable tax credit if you paid or incurred expenditures for qualifying retrofits that improve the energy efficiency of eligible commercial buildings and residential buildings with 4 or more units in British Columbia .

You must be a resident of British Columbia or have income allocated to British Columbia at the end of the year that you are claiming the credit. The retrofit must be certified by the British Columbia Ministry of Finance before you may claim this credit.

Claim this credit on your income tax return for the year following the tax year that the retrofit is completed. You can claim the credit no later than 18 months after the end of the tax year that follows the tax year in which a retrofit was completed.

The retrofit must be both completed before April 1, 2026 , and an application for certification must be filed to the British Columbia Ministry of Finance before April 1, 2027 , in order to be certified.

Qualifying expenditures are expenditures that are directly attributable to a qualifying retrofit. You must make or incur the expenditures under the terms of an agreement entered into after February 22, 2022 and paid before April 1, 2025 .

If you are a member of a partnership, you may calculate your portion of the partnership's British Columbia clean buildings tax credit on Form T1356 , British Columbia Clean Buildings Tax Credit . Use the information provided to you by your partnership to determine this amount.

The amounts shown on your certificate from the British Columbia Ministry of Finance are estimates only. You must calculate your actual tax credit by completing Form T1356 , British Columbia Clean Buildings Tax Credit.

Report the credit amount allocated to you by the partnership(s) of which you are a member on form T1356 .

Complete Form T1356 , British Columbia Clean Buildings Tax Credit.

Qualifying expenditures must be reduced by any payments received or receivable by any person or partnership under a program designed to provide assistance with the cost of alteration or renovation of the building or the land it is on. You must also reduce them by forgivable loans designed for similar purpose if, the loan, or a portion of it, has not been repaid under a legal obligation to do so. The available credit is 5% of the remaining amount for the qualifying retrofit.

Complete a separate Form T1356 , British Columbia Clean Buildings Tax Credit for each qualifying retrofit you are claiming for the year. Claim the total amount of your credit on Form BC479 .  

Keep your supporting documents in case you are asked to provide them later.

For more information about this credit, go to  Clean buildings tax credit .

This new credit is effective starting January 1, 2023 .

You can claim this refundable income tax credit if you meet all of the following conditions:

• You rented and occupied a rental unit for at least six months in a calendar year in British Columbia
• You are 19 years of age or older, or married or in a common-law partnership, or a parent of a child
• You were a resident of British Columbia at the end of  December 31 of the year for which you are claiming the credit

If you have a spouse or common-law partner, only one credit can be claimed per couple even if both rent their own homes.

• You were an employee of a foreign country or a family member or a servant of the employee of a foreign country

The following amounts are not considered as rent for the purposes of the credit:

• A rent that was paid to someone related to you
• A rent paid for a campsite, moorage or manufactured home site
• A rent on accommodations your employer paid for, unless the amount was included in your income for the year
• A rent paid under a rent-to-own plan

Do not claim this credit on a return for a person who died in the year for which the credit is claimed.

You can claim the credit of $400 a year if your adjusted family net income is below $60,000 . If your income is more than $60,000 and less than $80,000 you may receive a reduced amount. The tax credit is reduced by 2% of the amount by which your adjusted family net income exceeds $60,000 . The credit is reduced to zero if your income is $80,000 or more .

The adjusted family income threshold amount of $60,000 will be indexed each year for inflation.

Bankruptcies in 2023 

The British Columbia renter's tax credit cannot be claimed on your pre-bankruptcy or in-bankruptcy return.

You must be an eligible renter for at least six months in 2023 .  

How to claim this credit  

Claim this credit on Form BC479 for the year that you rent your rental unit.

The  British Columbia tax information for 2023 is available in PDF .

This PDF is not available to order.

For people with visual impairments, the following alternate formats are also available:

• Large print pdf

While all Canada Revenue Agency web content is accessible, we also provide our forms and publications in alternate formats (digital audio, electronic text, Braille, and large print) to allow persons with disabilities to access the information they need.

Forms and publications

• British Columbia – 2023 Income tax package

Previous-year information  is also available.

Contributors

• Canada Revenue Agency
• Ministry of Finance
• Revenue Services of British Columbia

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Taxes in Canada

Tourists have to pay taxes in Canada.

Quoted prices on goods and services are always net and excluding Federal and Provincial taxes. The price you see quoted is not the price you will end up paying. Federal and provincial sales tax are added at the till. How much tax you pay depends on the taxes per province and the product or service you buy.

Not many foreign travellers are familiar with these regulations. They often get surprised during their travel in Canada.....

Please realize I'm not a tax expert nor associated to any. Although I try to keep up with tax changes in Canada, provided information may be outdated or incorrect. Please contact me in case you notice inaccuracies on this page. 

On this page: Different kinds of taxes Taxes on Lodging Excise taxes Taxes per province Examples of different kind of taxes in Canada

Different kinds of Taxes in Canada

Federal tax: gst – goods and services tax.

• Each province and territory in Canada charges 5% GST on goods and services. This includes hotel and restaurant bills.
• Exceptions: basic essentials such as groceries, medical and dental services, and financial services.
• GST does not apply when non-resident consumers purchase goods in Canada and when these goods are shipped directly by the Canadian supplier to the non-resident's residence. (The shipping charges are also exempt from GST.)
• Foreign visitors can not rebate GST on goods and services.

Provincial tax: PST –Provincial Sales Tax

• Most provinces charge 5-10% PST.
• Exceptions: Alberta and the 3 territories, Nunavut, Yukon, and Northwest Territories.
• PST also applies to most goods and services, including accommodation.
• In Quebec the provincial sales tax is called QST (Quebec Sales Tax). 

Harmonized Sales Tax

Harmonized Sales Tax (HST) is a blended combination of PST and GST.

• HST applies in New Brunswick, Newfoundland and Labrador, Ontario, Prince Edward Island and Nova Scotia.
• Goods to which the Provincial Sales Tax or Harmonized Sales Tax are applied vary per province, as do the rates.

Taxes on Lodging in Canada

Accommodations to which taxes apply vary per province, region, and municipality.

Municipal and Regional District Tax

Municipal and Regional District Tax (MRDT) is a local tax collected by the municipal, regional or provincial governments. The revenue is utilized to promote or support local (mostly tourism) destinations.

Destination Marketing Fee

Destination Marketing Fee (DMF) on the other hand is simply individual businesses deciding to contribute funds to a joint marketing program. It is a business to business contractual arrangement.

Excise Taxes in Canada

Both the federal and provincial governments impose excise taxes on goods such as cigarettes and alcohol. Canada has some of the highest rates of taxes on cigarettes and alcohol in the world.

It is generally accepted that higher prices discourage consumption of these items which have been known to increase health care costs. This way the user indirectly pays extra for health care.

Taxes in Canada per Province or Territory

New brunswick, nova scotia, northwest territories, prince edward island, british columbia, newfoundland and labrador, saskatchewan.

Yukon Territory

• GST 5% No PST in Alberta
• 4% Municipal and Regional District Tax (MRDT)
• The town of Banff applies an additional 2 % Tourism Improvement Fee (TIF)
• Hotels in Alberta levy an additional Destination Marketing Fee (DMF, up to 3%) on top of the 4% MRDT. The DMF is voluntary - hotels remove it from your bill when asked. Its different from a "Tourist Levy" in Alberta (which is mandatory and collected by the government)
• GST 5%+ PST 7% on most goods and services
• 2% Municipal and Regional District Tax (MRDT) on lodging in 45 municipalities and regional districts
• Select hotels in Vancouver levy an additional 1.5 % Destination Marketing Fee (DMF) on top of the 2% MRDT, which makes a total of 3.5% additional taxes on some accommodation in Vancouver
• PST 8% 
• The cities of Winnipeg and Thompson levy 5% tax on accommodation within the city
• The city of Brandon adds $3,- per night
• 15% HST in New Brunswick
• The city of Bathurst adds $2,- tax per night on accommodation
• MRDT is 2% in Miramichi, Saint John and Charlotte County
• Saint John’s and Gros Morne additional room tax: 3%
• Halifax Regional Municipality: 2% tax on hotels with more than 20 rooms in Halifax and area

Nunavut (territory)

• No additional hotel room taxes in Nunavut
• Some municipalities in Ontario charge additional taxes on lodging, others don't.
• Alcoholic beverages purchased from licensed restaurants are subject to an Ontario rate of 10% rather than 8% of the PST part within HST

Overview of Destination Marketing Programs in Ontario

• 15% HST 
• 2% Municipal and Regional District Tax (MRDT) on lodging in Charlottetown
• 9.975% QST (PST)
• The tax on lodging is usually 3.5% of the price of an overnight stay. The tax on lodging does not apply to the rental of a camp site.
• 10% liquor consumption tax. The non-alcoholic portion of a restaurant meal is not taxed.
• Saskatoon and Regina: for most accommodations 3 % Destination Marketing Fee (DMF)

Yukon (territory)

• No additional hotel room taxes in the Yukon

Examples of different kind of taxes in Canada

All the different taxes in Canada can be confusing. Here are some examples of my travel bills to make things clear. My other half and I spent the night in a hostel in Banff, Alberta. Quoted price per person per night: $35.00

x 2 units = $70.00 2 % TIF  = $ 1.40 5 % GST  = $ 3.57 (5% over $ 71.40) 4 % MRDT = $ 2.86 (4% over $ 71.40) Total costs   $77.83

The next day we drove to Saskatchewan where we enjoyed dinner.

2 meals $13.95 each= $28.90 2 beer  $ 5.25 each=  $10.50 5% GST =$ 1.97 (5 % over $ 39.40) 10% LQT = $ 1.05 (10% over $10.50) Total excluding gratuity= $42.42 15% Service  $ 5.91 (15% over $39.40) Total paid for dinner   $48.33

Later that week we drove into Quebec. Pouring rain made us buy an umbrella.

1 Umbrella = $14.95 5% GST = $ 0.75 9.975% QST = $ 1.49  Final bill    $17.19

Hotel Association of Canada

Government of Canada: Canada Revenue Agency

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By Josette Prinsen, copyright ©2012 - 2024 Tourguide Canada

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Last modified: Jan 3, 2024

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