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Step 2 – Total income – To determine your total income at line 150, report your income from all sources. Step 3 – Net income – To determine your net income at line 236, claim any deductions that apply to you. Step 4 – Taxable income – To determine your taxable income at line 260, claim any deductions that apply to you. ...

Direct deposit BC early childhood tax benefit BC low income climate action tax credit Completing your British Columbia forms Form BC428, British Columbia Tax Step 1 – British Columbia non-refundable tax credits Newcomers to Canada and emigrants Line 5804 – Basic personal amount Line 5808 – Age amount Line 5812 – Spouse or common-law partner amount Line 5816 – Amount for an eligible dependant Line 5820 – Amount for infirm dependants age 18 or older Line 5824 – CPP or QPP contributions through employment Line 5828 – CPP or QPP contributions on self-employment and other earnings Line 5832 – Employment insurance premiums through employment Line 5829 – Employment insurance premiums on self-employment and other eligible earnings Line 5830 – Volunteer firefighters’ amount (VFA) and Line 5845 – Search and rescue volunteers’ amount (SRVA) Line 5833 – Adoption expenses Line 5838 – Children’s fitness amount Line 5842 – Children’s fitness equipment amount Line 5841 – Children’s arts amount Line 5843 – Education coaching amount Line 5836 – Pension income amount Line 5840 – Caregiver amount Line 5844 – Disability amount (for self) Line 5848 – Disability amount transferred from a dependant Line 5852 – Interest paid on your student loans Line 5856 – Your tuition and education amounts Line 5860 – Tuition and education amounts transferred from a child Line 5864 – Amounts transferred from your spouse or common-law partner Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2000 or later Line 5872 – Allowable amount of medical expenses for other dependants Line 5896 – Donations and gifts Line 5898 – Farmers’ food donation tax credit Step 2 – British Columbia tax on taxable income Step 3 – British Columbia tax Line 48 – British Columbia tax on split income Line 55 – British Columbia additional tax for minimum tax purposes Line 57 – Provincial foreign tax credit Lines 59 to 65 – BC tax reduction Line 67 – British Columbia logging tax credit Lines 70 and 71 – British Columbia political contribution tax credit Line 73 – British Columbia employee share ownership plan tax credit Line 74 – British Columbia employee venture capital tax credit Line 75 – Total ESOP and EVCC tax credits Line 77 – British Columbia mining flow-through share tax credit Form BC479, British Columbia Credits Lines 1 to 13 – Sales tax credit Line 14 – British Columbia home renovation tax credit for seniors and persons with disabilities Lines 15 to 18 – Venture capital tax credit Lines 19 and 20 – Mining exploration tax credit Line 23 – Training tax credit (individuals) Line 24 – Training tax credit (employers) Line 25 – Shipbuilding and ship repair industry tax credit (employers) For more information What's new for 2017? ... For more information, go to NETFILE – Overview. ReFILE – This service allows you to submit a request to adjust your return using NETFILE. ... Public transit amount (line 364) – As of July 1, 2017, this amount has been eliminated. ...

Determination of eligible amount: Actual ticket price   $200 Less: Comparable non-charity ticket price $100   Complimentary items $  35   Advantage   $135 Eligible amount   $  65 The value of the complimentary items is $35, which exceeds the lesser of 10% of $200 ($20) and $75. ... Determination of eligible amount Participation fee   $200 Less: Green fee $50   Cart rental $20   Complimentary items/door and achievement prizes $35   Food and beverage $30   Hole-in-one prize   $  0   Advantage   $135 Eligible amount (non-members)   $  65 The total value of the complimentary items and the door and achievement prizes of $35 to each participant exceeds the lesser of 10% of the participation fee of $200 ($20) and $75. ... Determination of eligible amount Contribution   $250 Less: Complimentary items Key chain $10   *Discount $40   *Parking vouchers   $40   Advantage   $ 90 Eligible amount   $160 Since the amount of the advantage ($90) received by a contributor is less than 80% of $250 ($200), donative intent may be presumed and a tax receipt may be issued in the amount of $160. ...

. ⬤: for deemed residents of Canada ▮: for non-residents of Canada ▲: for non-residents of Canada electing under section 217 What amounts can you claim? ... See " Transferring and carrying forward amounts " for more information. ... Dan's calculations are: Other dependant's medical expenses (Marc) $ 2,000 Less: $1,926 or 3% of line 236 for Marc (whichever is less) − $ 180 Subtotal = $ 1,820 Total allowable medical expenses for Marc (maximum $10,000) $ 1,820 Other dependant's medical expenses (Ross) $11,000 Less: $1,926 or 3% of line 236 for Ross (whichever is less) − $ 240 Subtotal = $10,760 Total allowable medical expenses for Ross (maximum $10,000) $10,000 Dan has to complete Schedule 5 and claim $11,820 ($1,820 for Marc and $10,000 for Ross) on line 331. ⬤: for deemed residents of Canada ▮: for non-residents of Canada ▲: for non-residents of Canada electing under section 217 Line 349- Donations and gifts You can claim donations either you or your spouse or common-law partner made. ...

. ⬤: for deemed residents of Canada ▮: for non-residents of Canada ▲: for non-residents of Canada electing under section 217 What amounts can you claim? ... See " Transferring and carrying forward amounts " for more information. ... Previous page | Table of contents | Next page Page details Date modified: 2008-01-03 ...

Schedule A, Statement of World Income ▮ ▲ Complete Schedule A to report your world income. ... Previous page | Table of contents | Next page Report a problem or mistake on this page Thank you for your help! ...

Period Interest Rate for Arrears and Instalment (per annum) Refund Interest Rate (per annum) January 1 – March 31, 2007 9.0 % 7.0 % October 1 – December 31, 2006 9.0 % 7.0 % July 1 – September 30, 2006 8.0 % 6.0 % April 1 – June 30, 2006 8.0 % 6.0 % January 1 – March 31, 2006 7.0 % 5.0 % October 1 – December 31, 2005 7.0 % 5.0 % July 1 – September 30, 2005 7.0 % 5.0 % April 1 – June 30, 2005 7.0 % 5.0 % January 1 – March 31, 2005 7.0 % 5.0 % October 1 – December 31, 2004 7.0 % 5.0 % July 1 – September 30, 2004 6.0 % 4.0 % April 1 – June 30, 2004 7.0 % 5.0 % January 1 – March 31, 2004 7.0 % 5.0 % October 1 – December 31, 2003 7.0% 5.0 % July 1 – September 30, 2003 8.0% 6.0 % * Separate tables on page 4 of this publication list the prescribed rates prior to July 1, 2003 for excise taxes and excise duties. ... Period Interest Rate (per annum) January 1 – March 31, 2007 7.0 % Period Interest Rate (per annum) October 1 – December 31, 2006 7.0 % July 1 – September 30, 2006 6.0 % April 1 – June 30, 2006 6.0 % January 1 – March 31, 2006 5.0 % October 1 – December 31, 2005 5.0 % July 1 – September 30, 2005 5.0 % April 1 – June 30, 2005 5.0 % January 1 – March 31, 2005 5.0 % October 1 – December 31, 2004 5.0 % July 1 – September 30, 2004 4.0 % April 1 – June 30, 2004 5.0 % January 1 – March 31, 2004 5.0 % October 1 – December 31, 2003 5.0 % July 1 – September 30, 2003 6.0 % * Separate tables on page 4 of this publication list the prescribed rates prior to July 1, 2003 for excise taxes and excise duties under the Excise Act. ... Period Interest Rate (per annum) January 1 – March 31, 2007 3.6500 % October 1 – December 31, 2006 3.5707 % July 1 – September 30, 2006 3.5707 % April 1 – June 30, 2006 3.6099 % January 1 – March 31, 2006 2.4333 % October 1 – December 31, 2005 2.3804 % July 1 – September 30, 2005 2.3804 % April 1 – June 30, 2005 2.4066 % January 1 – March 31, 2005 2.4333 % Period Interest Rate (per annum) October 1 – December 31, 2004 2.3870 % July 1 – September 30, 2004 2.3870 % April 1 – June 30, 2004 2.4132 % January 1 – March 31, 2004 2.4132 % October 1 – December 31 2003 2.3804 % July 1 – September 30, 2003 3.5707 % April 1 – June 30, 2003 2.4066% January 1 – March 31, 2003 2.4333% October 1 – December 31, 2002 2.3804% July 1 – September 30, 2002 2.3804% April 1 – June 30, 2002 2.4066% January 1 – March 31, 2002 2.4333% October 1 – December 31, 2001 4.7609% July 1 – September 30, 2001 4.7609% April 1 – June 30, 2001 4.8132% January 1 – March 31, 2001 6.0833% October 1 – December 31, 2000 5.9674% July 1 – September 30, 2000 5.9674% April 1 – June 30, 2000 4.8264% Jan. 1 – March 31, 2000 4.8264% October 1 – December 31, 1999 4.7609% July 1 – September 30, 1999 4.7609% April 1 – June 30, 1999 4.8132% January 1 – March 31, 1999 4.8667% October 1- December 31, 1998 4.7609% July 1- September 30, 1998 4.7609% April 1- June 30, 1998 3.6098% January 1- March 31, 1998 3.6499% October 1 – December 31, 1997 3.5707% July 1 – September 30, 1997 3.5707% April 1 – June 30, 1997 2.4066% January. 1 – March 31, 1997 3.6499% October 1- December 31, 1996 4.7739% July 1- September 30, 1996 4.7739% April 1- June 30, 1996 6.0330% January 1- March 31, 1996 7.2396% For the period prior to July 1, 2003 Excise Taxes The following table lists the prescribed rates for the periods indicated as they applied to excise taxes before July 1, 2003. ...

Period Interest Rate for Arrears and Instalment (per annum) Refund Interest Rate (per annum) January 1 – March 31, 2007 9.0 % 7.0 % October 1 – December 31, 2006 9.0 % 7.0 % July 1 – September 30, 2006 8.0 % 6.0 % April 1 – June 30, 2006 8.0 % 6.0 % January 1 – March 31, 2006 7.0 % 5.0 % October 1 – December 31, 2005 7.0 % 5.0 % July 1 – September 30, 2005 7.0 % 5.0 % April 1 – June 30, 2005 7.0 % 5.0 % January 1 – March 31, 2005 7.0 % 5.0 % October 1 – December 31, 2004 7.0 % 5.0 % July 1 – September 30, 2004 6.0 % 4.0 % April 1 – June 30, 2004 7.0 % 5.0 % January 1 – March 31, 2004 7.0 % 5.0 % October 1 – December 31, 2003 7.0% 5.0 % July 1 – September 30, 2003 8.0% 6.0 % * Separate tables on page 4 of this publication list the prescribed rates prior to July 1, 2003 for excise taxes and excise duties. ... Period Interest Rate (per annum) January 1 – March 31, 2007 7.0 % Period Interest Rate (per annum) October 1 – December 31, 2006 7.0 % July 1 – September 30, 2006 6.0 % April 1 – June 30, 2006 6.0 % January 1 – March 31, 2006 5.0 % October 1 – December 31, 2005 5.0 % July 1 – September 30, 2005 5.0 % April 1 – June 30, 2005 5.0 % January 1 – March 31, 2005 5.0 % October 1 – December 31, 2004 5.0 % July 1 – September 30, 2004 4.0 % April 1 – June 30, 2004 5.0 % January 1 – March 31, 2004 5.0 % October 1 – December 31, 2003 5.0 % July 1 – September 30, 2003 6.0 % * Separate tables on page 4 of this publication list the prescribed rates prior to July 1, 2003 for excise taxes and excise duties under the Excise Act. ... Period Interest Rate (per annum) January 1 – March 31, 2007 3.6500 % October 1 – December 31, 2006 3.5707 % July 1 – September 30, 2006 3.5707 % April 1 – June 30, 2006 3.6099 % January 1 – March 31, 2006 2.4333 % October 1 – December 31, 2005 2.3804 % July 1 – September 30, 2005 2.3804 % April 1 – June 30, 2005 2.4066 % January 1 – March 31, 2005 2.4333 % Period Interest Rate (per annum) October 1 – December 31, 2004 2.3870 % July 1 – September 30, 2004 2.3870 % April 1 – June 30, 2004 2.4132 % January 1 – March 31, 2004 2.4132 % October 1 – December 31 2003 2.3804 % July 1 – September 30, 2003 3.5707 % April 1 – June 30, 2003 2.4066% January 1 – March 31, 2003 2.4333% October 1 – December 31, 2002 2.3804% July 1 – September 30, 2002 2.3804% April 1 – June 30, 2002 2.4066% January 1 – March 31, 2002 2.4333% October 1 – December 31, 2001 4.7609% July 1 – September 30, 2001 4.7609% April 1 – June 30, 2001 4.8132% January 1 – March 31, 2001 6.0833% October 1 – December 31, 2000 5.9674% July 1 – September 30, 2000 5.9674% April 1 – June 30, 2000 4.8264% Jan. 1 – March 31, 2000 4.8264% October 1 – December 31, 1999 4.7609% July 1 – September 30, 1999 4.7609% April 1 – June 30, 1999 4.8132% January 1 – March 31, 1999 4.8667% October 1- December 31, 1998 4.7609% July 1- September 30, 1998 4.7609% April 1- June 30, 1998 3.6098% January 1- March 31, 1998 3.6499% October 1 – December 31, 1997 3.5707% July 1 – September 30, 1997 3.5707% April 1 – June 30, 1997 2.4066% January. 1 – March 31, 1997 3.6499% October 1- December 31, 1996 4.7739% July 1- September 30, 1996 4.7739% April 1- June 30, 1996 6.0330% January 1- March 31, 1996 7.2396% For the period prior to July 1, 2003 Excise Taxes The following table lists the prescribed rates for the periods indicated as they applied to excise taxes before July 1, 2003. ...

Income Trusts and Subparagraph 132(6)(b)(i) – “its only undertaking was the investing of funds.” ... The AITP Resources to be allocated to the field on an on-going basis are: FTEs* Total Costs $ Total ITD & TA (50% & 50%) 213 21.5M Other Areas – Appeals, Collections, Investigations, etc. 36 3.3M Corporate Support Costs 32 1.9M Other Government Departmental Costs (Justice, etc.) 3.3M Total Resources 281 30M *Full-Time Equivalent Treaty Interpretation and the Meaning of “Liable to Tax” In order to qualify for the benefits under Canada's tax treaties, a person must be considered a resident of a contracting state. ... [Footnote 15] See IC 70-6R5, ¶ 15(j). [Footnote 16] See IC 70-6R5, ¶ 10. ...

Income Trusts and Subparagraph 132(6)(b)(i) – “its only undertaking was the investing of funds.” ... The AITP Resources to be allocated to the field on an on-going basis are: FTEs* Total Costs $ Total ITD & TA (50% & 50%) 213 21.5M Other Areas – Appeals, Collections, Investigations, etc. 36 3.3M Corporate Support Costs 32 1.9M Other Government Departmental Costs (Justice, etc.) 3.3M Total Resources 281 30M *Full-Time Equivalent Treaty Interpretation and the Meaning of “Liable to Tax” In order to qualify for the benefits under Canada's tax treaties, a person must be considered a resident of a contracting state. ... [Footnote 15] See IC 70-6R5, ¶ 15(j). [Footnote 16] See IC 70-6R5, ¶ 10. ...