Who this is for
Anyone who rents their home in BC: apartments, condos, basement suites, rooms, student housing, assisted living, and employer-provided housing that you pay rent for.
The five points
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The amount. Up to $400 for the year. It is a refundable credit, so it can increase a refund even if you owe no tax.
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The income limits. The credit is reduced by 2% of adjusted income over the threshold and reaches zero at the upper limit. 2025 tax year: $64,764 to $84,764. 2026 tax year: $66,189 to $86,189. Adjusted income includes your spouse’s income.
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Who qualifies. You were a resident of BC on December 31. You were 19 or older, or a parent, or living with a spouse or common-law partner. You rented and occupied an eligible rental unit in BC for at least six one-month periods in the year, and you paid the rent.
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Rent that does not count. Rent paid to a related person: spouse, parent, sibling, child. Rent-to-own arrangements. Free employer housing. Campsites, moorage and manufactured home sites. You also cannot claim for a unit you own or received the home owner grant for.
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What the claim needs. The rental address and the total rent paid for each unit. The number of months at each address. The name of the landlord or company you paid. It goes on form BC479 with your return. Keep the records for six years.
One thing many people do not realize
Rent paid to a related person does not qualify. A basement suite rented from your parents or your sibling earns no credit, however much you pay. Rent paid on your behalf, in subsidized housing for example, can still qualify. The relationship with the landlord matters as much as the amount.
What to prepare
- Each address you rented in the year and the months there
- Rent paid at each, from bank records, receipts or the lease
- The landlord’s or property manager’s name
- Whether any landlord is a relative
When professional help may make sense
Two addresses in the year, a shared lease, or a spouse with separate rent. Each affects who claims and how much.
How Rex Tax may be able to help
We include the credit with your return and check it against the income limit. Our guide on what to bring lists the other documents that reduce your tax.
Official sources
This guide is general information, not advice about your situation. It reflects the rules for the 2025 and 2026 tax years. It has not yet been reviewed by a practitioner. The information was checked against the official sources listed above on the date shown. Rules change. Check the official sources above or ask us. How we prepare these guides.