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T1 General - British Columbia Tax

This calculator, relevant to British Columbia, comprises 3 steps to calculate the figure for line 428 of your tax return:

Step 1 - British Columbia non-refundable tax credits

Step 2 - British Columbia tax on taxable income

Step 3 - British Columbia tax

British Columbia Tax and Credits
Step 1 - British Columbia non-refundable tax credits
Basic personal amountclaim $9,93858041
Age amount (if born in 1950 or earlier) (use the Provincial Worksheet)(maximum $4,457)5808+2
Spouse or common-law partner amount
Base amount
Minus: his or her net income from page 1 of your return-
Result: (if negative, enter "0")= (maximum $8,509)►5812+3
Amount for an eligible dependant
Base amount
Minus: his or her net income from page 1 of your return-
Result: (if negative, enter "0")= (maximum &8,509)►5816+4
Amount for infirm dependants age 18 or older (use the Provincial Worksheet)5820+5
CPP or QPP contributions:
(amount from line 308 of your federal Schedule 1)5824+•6
(amount from line 310 of your federal Schedule 1)5828+•7
Employment insurance premiums:
(amount from line 312 of your federal Schedule 1)5832+•8
(amount from line 317 of your federal Schedule 1)5829+•9
Adoption Expenses5833+10
Children's fitness amount5838+11
Children's fitness equipment amount (50% of amount from line 5838)5842+12
Children's arts amount (amount from line 370 of your federal Schedule 1)5841+13
Education coaching amount(maximum $500)5843+14
Pension income amount(maximum $1,000)5836+15
Caregiver amount (use Provincial Worksheet)5840+16
Disability amount (for self) (Claim $7,454, or if you were under 18 years of age, use the Provincial Worksheet.)5844+17
Disability amount transferred from a dependant (use the Provincial Worksheet)5848+18
Interest paid on your student loans (amount from line 319 of your federal Schedule 1)5852+19
Your tuition and education amounts [use and attach Schedule BC(S11)]5856+20
Tuition and education amounts transferred from a child5860+21
Amounts transferred from your spouse or common-law partner [use and attach Schedule BC(S2)]5864+22
Medical expenses:
Amount from line 330 of your federal Schedule 1586823
Enter $2,066 or 3% of line 236 of your return, whichever is less.-24
Line 23 minus line 24 (if negative, enter "0")=25
Allowable amount of medical expenses for other dependants (use the Provincial Worksheet)5872+26
Add lines 25 and 26.5876►+27
Add lines 1 to 22, and line 27.5880=28
British Columbia non-refundable tax credit rate (%)x29
Multiply line 28 by line 29.5884=30
Donations and gifts:
Amount from line 345 of your federal Schedule 9x 5.06% =31
Amount from line 347 of your federal Schedule 9x 14.7% =+32
Add lines 31 and 32.5896=►+33
Add lines 30 and 33. Enter this amount on line 46.British Columbia non-refundable tax credits6150=34
Step 2 - British Columbia tax on taxable income
Enter your taxable income from line 260 of your return. 35
Complete the appropriate column depending on the amount on line 35.Line 35 is $37,869 or lessLine 35 is more than $37,869 but not more than $75,740Line 35 is more than $75,740 but not more than $86,958Line 35 is more than $86,958 but not more than $105,592Line 35 is more than $105,592 but not more than $151,050 Line 35 is more than $151,050
Enter the amount from line 3536
------37
Line 36 minus line 37 (cannot be negative)======38
x%x%x%x%x%x%39
Multiply line 38 by line 39======40
++++++41
Add lines 40 and 41British Columbia tax on taxable income======42
Step 3 - British Columbia tax
Enter your British Columbia tax on taxable income from line 42.43
Enter your British Columbia tax on split income from Form T1206.6151+•44
Add lines 43 and 44.=45
Enter your British Columbia non-refundable tax credits from line 34.46
British Columbia dividend tax credit: Credit calculated for line 6152 on the Provincial Worksheet6152+•47
British Columbia overseas employment tax credit: Amount calculated for line 48 on the Provincial Worksheet6153+•48
British Columbia minimum tax carryover: Amount from line 427 of your federal Schedule 1x 33.7% =6154+•49
Add lines 46 to 49.=►-50
Line 45 minus line 50 (if negative enter "0")=51
British Columbia additional tax for minimum tax purposes: Amount from line 117 of Form T691x 33.7% = +52
Add lines 51 and 52=53
Enter the provincial foreign tax credit from Form T2036.-54
Line 53 minus line 54 (if negative enter "0")=55
BC tax reduction
If your net income (line 236 of your return) is less than $31,342, complete the following calculation.
Otherwise, enter "0" on line 62 and continue on line 63.
Basic reductionClaim $43256
Enter your net income from line 236 of your return.57
Base amount-58
Line 57 minus line 58 (if negative, enter "0")=59
Applicable rate (%)x60
Multiple line 59 by line 60=►-61
Line 56 minus line 61 (if negative, enter "0")=►-62
Line 55 minus line 62 (if negative, enter "0")=63
Logging tax credit from Form FIN 542S or Form FIN 542P-64
Line 63 minus line 64 (if negative, enter "0")=65
Step 3 - British Columbia tax (continued)
Enter the amount from line 6566
British Columbia political contribution tax credit
Enter your British Columbia political contributions made in 2024.604067
Credit calculated for line 68 on the Provincial Worksheet (maximum $500)(maximum $500)-68
Line 66 minus line 68 (if negative, enter "0") =69
British Columbia employee investment tax credits
Enter your employee share ownership plan tax credit from Certificate ESOP 20.6045•70
Enter your employee venture capital tax credit from Certificate EVCC 30.6047•71
72 Add lines 70 and 71.(maximum $2,000)=►-72
Line 69 minus line 72 (if negative, enter "0")=73
British Columbia mining flow-through share tax credit
Enter the tax credit amount calculated on Form T1231.6881-•74
Line 73 minus line 74 (if negative, enter "0"). Enter the result on line 428 of your return.British Columbia tax=75

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