The BC sales tax credit can show as zero depending on how much income you make. See the example below:

The maximum credit is $75 for the taxpayer and $75 for his or her spouse or common-law partner. If you’re single, the credit is reduced by 2% of your net income over $15,000. If you have a cohabiting spouse or common-law partner, the credit is reduced by 2% of your family net income over $18,000. The credit is eliminated entirely when your income reaches $18,750 for individuals, and $25,500 for spouses combined.

For example, John and Sharon make a combined income of $27,000. The form requires them to deduct $18,000 as a couple, leaving $9,000. Their total claim is 2 x $75 = $150 and is reduced by 2 percent of the amount that their combined income exceeds $18,000 ($9,000 x 2 percent = $180). Note that a negative amount results in a claim of zero.

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