Open
Source verified July 23, 2026
Part 13 — Natural Gas Tax Credit
Tax credit for qualifying LNG businesses
Latest source updateLast Update: October 7, 2026Latest change: The natural gas tax credit pages now require eTaxBC registration, add new amendment and reassessment deadlines, and revise required records and partnership instructions.View change
Latest source update
Last Update: October 7, 2026
Latest change: The natural gas tax credit pages now require eTaxBC registration, add new amendment and reassessment deadlines, and revise required records and partnership instructions.
Natural gas tax credit application and rules updated
We detected changes to application process, funding terms, contact or portal details, timeline and deadlines, scope and target audience, eligibility.
Funding available
Varies by project
Deadline
Open continuously
Location
British Columbia, Canada
Overview
This program provides a natural gas tax credit for qualifying corporations in British Columbia. It supports eligible natural gas costs related to major LNG facilities and related petroleum and natural gas activities.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Conduct research or evaluation activities
Eligible Funding
- Varies by project
Eligible candidates
Eligible Industries
- All industries
Location
- British Columbia
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
Availability timeline
2026
Periods: 1
Activities funded
- Exploration and development of petroleum or natural gas.
- Production, gathering, processing, refining, marketing, storage, or disposal of petroleum, natural gas, or LNG.
- Construction, use, or operation of a major LNG facility.
- Liquefaction of natural gas.
Documents Needed
- A natural gas tax credit application through eTaxBC.
- Proof, within 3 years after the end of the tax year, that all B.C. and federal income taxes for the tax year have been paid.
- Copies of the most recent notices of assessment or reassessment issued by the Canada Revenue Agency for the tax year relating to your T2 Corporation Income Tax Return.
- Monthly records to confirm the values from your Monthly Gas Worksheets for gas directly owned by your corporation.
- An annual letter from the partnership to confirm the partner’s portion of the tax credit from the partnership.
Official resources
Eligibility
Who is eligible?
- Corporations with a permanent establishment in British Columbia.
- Corporations engaged in petroleum, natural gas, or LNG-related activities in British Columbia.
Who is not eligible
- Corporations of a type or class prescribed by regulation.
Eligible expenses
- Natural gas costs tied to gas notionally acquired at an LNG facility inlet meter.
- Transportation costs for delivering that natural gas through a feedstock pipeline.
Eligible geographic areas
- British Columbia
How to apply
- Step 1: Prepare the application
- Complete the application in the form and manner required by the commissioner.
- Gather the required information and records.
- Step 2: File the application
- Submit the application to the commissioner within 18 months after the end of the taxation year.
- Step 3: Provide proof of payment
- File satisfactory proof that required amounts have been paid within 3 years after the end of the taxation year, or within a later period approved by the commissioner.
- Step 4: Respond to later tax changes, if any
- If a later assessment changes an amount used to calculate the credit, file the required notice and information within 90 days.
Processing and Agreement
- The commissioner reviews the application and supporting records.
- The commissioner determines the amount of tax credit or any assessable amount.
- A notice of determination is sent to the corporation.
- Appeals may be made to the Provincial minister, then to the Supreme Court.
Additional information
- The credit is claimed through the corporate tax system.
- The commissioner may audit and determine the credit amount.
- Appeals can be made to the Provincial minister and then to court.
Frequently Asked Questions about the Part 13 — Natural Gas Tax Credit Program
What is the Part 13 — Natural Gas Tax Credit?
This program provides a natural gas tax credit for qualifying corporations in British Columbia. It supports eligible natural gas costs related to major LNG facilities and related petroleum and natural gas activities.
What is the deadline to apply?
The program is accepting continuous intake
Who is eligible for the Part 13 — Natural Gas Tax Credit program?
To be eligible for the Part 13 — Natural Gas Tax Credit program, you must:
Permanent establishment in British Columbia.
Qualifying business activity in BC.
Eligible taxation year beginning on or after January 1, 2020.
What expenses are eligible under Part 13 — Natural Gas Tax Credit?
Exploration and development of petroleum or natural gas.
Production, gathering, processing, refining, marketing, storage, or disposal of petroleum, natural gas, or LNG.
Construction, use, or operation of a major LNG facility.
Liquefaction of natural gas.
Who can I contact for more information about the Part 13 — Natural Gas Tax Credit?
You can contact Government of British Columbia (BC).
Where is the Part 13 — Natural Gas Tax Credit available?
The Part 13 — Natural Gas Tax Credit program is available the province of British Columbia.
Is the Part 13 — Natural Gas Tax Credit a grant, loan, or tax credit?
Part 13 — Natural Gas Tax Credit is a Tax Credits