British Columbia

Form BC428, British Columbia Tax, is used to calculate your British Columbia tax.

Form BC479, British Columbia Credits, is used to calculate your refundable credits.

British Columbia Tax (BC428)

Tax rates for 2016

• 5.06% on the first $38,210 of taxable income, +
• 7.7% on the portion of taxable income more than $38,210, but not more than $76,421, +
• 10.5% on the portion of taxable income more than $76,421, but not more than $87,741, +
• 12.29% on the portion of taxable income more than $87,741, but not more than $106,543, +
• 14.7% of the amount of taxable income over $106,543.

Non-refundable tax credits, other credits, and reduction

British Columbia offers the following credits and reduction which further reduces your amount of provincial tax payable:

• Additional tax for minimum tax purposes - British Columbia
• Adoption expenses
• Age amount
• Allowable amount of medical expenses for other dependants
• Amount for an eligible dependant
• Amount for infirm dependants age 18 or older
• Amounts transferred from your spouse or common-law partner
• Back-to-school amount
• Basic personal amount
• CPP or QPP contributions on self-employment and other earnings
• CPP or QPP contributions through employment
• Caregiver amount
• Children's arts amount
• Children's fitness amount
• Children’s fitness equipment amount
• Disability amount (for self)
• Disability amount transferred from a dependant
• Donations and gifts
• Education coaching amount
• Employee share ownership plan tax credit - British Columbia
• Employee venture capital tax credit - British Columbia
• Employment insurance premiums on self-employment and other eligible earnings
• Employment insurance premiums through employment
• Farmers' food donation tax credit
• Interest paid on your student loans
• Logging tax credit - British Columbia
• Medical expenses for self, spouse or common-law partner, and your dependent children born in 1999 or later
• Mining flow-through share tax credit - British Columbia
• Pension income amount
• Political contribution tax credit
• Provincial foreign tax credit
• Spouse or common-law partner amount
• Tax on split income - British Columbia
• Tax reduction - British Columbia
• Total ESOP and EVCC tax credits
• Tuition and education amounts transferred from a child
• Your tuition and education amounts

British Columbia Credits (BC479)

British Columbia also offers the following credits:

• Home renovation tax credit for seniors and persons with disabilities
• Mining exploration tax credit
• Sales Tax Credit
• Shipbuilding and ship repair industry tax credit (Employers)
• Training tax credit (Individuals)
• Training tax credit (Employers)
• Unused venture capital tax credit from previous years
• Venture capital tax credit

For more information

If you have questions about British Columbia tax and credits, go to Individuals or call 1-800-959-8281.

To get forms, go to Forms and publications.

Forms and publications

• British Columbia - General Income Tax and Benefit Package
• Form T88 - British Columbia Mining Exploration Tax Credit (Individuals)
• Form T691 - Alternative Minimum Tax
• Form T1014 - British Columbia Training Tax Credit (Individuals)
• Form T1014-1 - British Columbia Training Tax Credit (Employers)
• Form T1014-2 - British Columbia Shipbuilding and Ship Repair Industry Tax Credit (Employers)
• Form T1206 - Tax on Split Income
• Form T1231 - British Columbia Mining Flow-Through Share Tax Credit
• Form T2036 - Provincial or Territorial Foreign Tax Credit
• Form T2203 - Provincial and Territorial Taxes - Multiple Jurisdictions

Related topics

• BC early childhood tax benefit
• BC family bonus
• BC low income climate action tax credit
• All about your tax return

Provincial and territorial government partners

• Ministry of Finance
• Ministry of Finance - Revenue Division

Date modified:

2017-01-03