5010-PC

If you are blind or partially sighted, you can get our publications in braille, large print, etext, or MP3 by going to About multiple formats. You can also get our publications and your personalized correspondence in these formats by calling 1-800-959-8281.

Retired seniors: look for the ▼ symbol

If you are a retired senior, the ▼ symbol in this document and the General Income Tax and Benefit Guide will help you find information on the most common types of pension income, as well as deductions and credits that you may be entitled to.

If you received income or want to claim deductions or credits that are not identified with the ▼ symbol, read the information for those types of income, deductions, or credits.

What's new for 2016?

The income levels and most of the non‑refundable tax credits used to calculate your British Columbia income tax have changed.

There are two new non-refundable tax credits: the farmers’ food donation tax credit and, under proposed changes, the back‑to‑school amount.

The sixth individual income tax rate has been eliminated.

The effective rate used to calculate the dividend tax credit for other than eligible dividends has changed.

The BC overseas employment tax credit has been eliminated and removed from Form BC428, British Columbia Tax.

The calculation of the BC tax reduction has changed.

The British Columbia seniors’ home renovation tax credit is now called the British Columbia home renovation tax credit for seniors and persons with disabilities and is expanded to include persons with disabilities who are eligible for the federal disability tax credit.

Form BC428, British Columbia Tax, Form BC479, British Columbia Credits, and Schedule BC(S12), British Columbia Home Renovation Tax Credit for Seniors and Persons with Disabilities, reflect these changes.

General information

BC early childhood tax benefit and BC family bonus

The BC early childhood tax benefit is a non-taxable amount paid to most families with children under the age of six.

The BC family bonus is a non-taxable amount paid to help low- and modest-income families with the cost of raising children under 18 years of age.

These amounts are combined with the Canada child benefit into a single monthly payment.

For more information, including the payment amounts, go to Province of British Columbia.

There is no need to apply separately to get payments under the BC early childhood tax benefit and BC family bonus programs. We will use the information from your Canada child benefits application to determine your eligibility for these programs.

File your return – You (and your spouse or common-law partner) need to file your 2016 income tax and benefit return(s) to receive the BC early childhood tax benefit and BC family bonus. The information you give on your return(s) will determine how much you will get starting in July 2017. To ensure timely delivery of payments, file your 2016 return(s) by April 30, 2017.

Both programs are fully funded by the Province of British Columbia.

For more information, call the Canada Revenue Agency (CRA) at 1-800-387-1193.

BC low income climate action tax credit

This credit is a non-taxable amount paid to help low-income individuals and families with the carbon taxes they pay. This amount is combined with the quarterly payment of the federal GST/HST credit. For more information on the payment amounts, see Province of British Columbia.

There is no need to apply for the GST/HST credit, or the BC low income climate action tax credit. When you file your return, the CRA will determine your eligibility and tell you if you are entitled to receive the credit.

File your return – You (and your spouse or common-law partner) need to file your 2016 return(s) to receive the BC low income climate action tax credit. The information you give on your return(s) will determine how much you will get starting in July 2017. To ensure timely delivery of payments, file your 2016 return(s) by April 30, 2017.

This credit is fully funded by the Province of British Columbia.

For more information, call the CRA at 1-800-387-1193.

Completing your British Columbia forms

You can download and print a copy of Form BC428, British Columbia Tax, and Form BC479, British Columbia Credits, which you need to calculate your British Columbia tax and credits. Complete the forms that apply to you, and attach a copy to your return.

The following information will help you complete Form BC428 and Form BC479.

The terms spouse and common-law partner are defined in the General Income Tax and Benefit Guide.

The term end of the year means December 31, 2016, the date you left Canada if you emigrated in 2016, or the date of death for a person who died in 2016.

Form BC428, British Columbia Tax

Complete Form BC428 if you were a resident of British Columbia at the end of the year.

If you had income from a business (including income you received as a limited or non-active partner), and the business has a permanent establishment outside British Columbia, complete Form T2203, Provincial and Territorial Taxes for 2016 - Multiple Jurisdictions, instead of completing Form BC428.

You also have to complete Form BC428 if you were a non-resident of Canada in 2016 and you earned income from employment in British Columbia, or received income from a business with a permanent establishment only in British Columbia.

Step 1 – British Columbia non-refundable tax credits

The eligibility criteria and rules for claiming most of the British Columbia non-refundable tax credits are the same as for the federal non-refundable tax credits. However, the value and calculation of most British Columbia non-refundable tax credits are different from the corresponding federal credits.

Newcomers to Canada and emigrants

If you prorated any of the amounts you claimed on lines 300 to 306, 315, 316, 318, 324, and 326 of your federal Schedule 1, you have to prorate the corresponding provincial amounts on lines 5804 to 5820, 5840, 5844, 5848, 5860, and 5864.

▼Line 5804 – Basic personal amount

Claim $10,027.

▼Line 5808 – Age amount

You can claim this amount if you were 65 years of age or older on December 31, 2016, and your net income (line 236 of your return) is less than $63,453.

If your net income is:

• $33,473 or less, enter $4,497 on line 5808; or
• more than $33,473 but less than $63,453, complete the calculation for line 5808 on the Provincial Worksheet.

▼Line 5812 – Spouse or common-law partner amount

You can claim this amount if the rules are met for claiming the amount on line 303 of federal Schedule 1 and your spouse's or common-law partner's net income (line 236 of his or her return, or the amount that it would be if he or she filed a return) is less than $9,445.

Complete the calculation on Form BC428, and enter the amount on line 5812.

Line 5816 – Amount for an eligible dependant

You can claim this amount if the rules are met for claiming the amount on line 305 of federal Schedule 1 and your dependant's net income (line 236 of his or her return, or the amount that it would be if he or she filed a return) is less than $9,445.

Complete the calculation on Form BC428, and enter the amount on line 5816.

Line 5820 – Amount for infirm dependants age 18 or older

You can claim this amount if the rules are met for claiming the amount on line 306 of federal Schedule 1 and your dependant's net income (line 236 of his or her return, or the amount that it would be if he or she filed a return) is less than $11,377.

Complete the calculation for line 5820 on the Provincial Worksheet.

Line 5824 – CPP or QPP contributions through employment

Enter on this line the amount you claimed on line 308 of your federal Schedule 1.

Line 5828 – CPP or QPP contributions on self-employment and other earnings

Enter on this line the amount you claimed on line 310 of your federal Schedule 1.

Line 5832 – Employment insurance premiums through employment

Enter on this line the amount you claimed on line 312 of your federal Schedule 1.

Line 5829 – Employment insurance premiums on self-employment and other eligible earnings

Enter on this line the amount you claimed on line 317 of your federal Schedule 1.

Line 5833 – Adoption expenses

You can claim this amount if the rules are met for claiming the amount on line 313 of federal Schedule 1. Enter on line 5833 the amount you claimed on line 313 of your federal Schedule 1.

Line 5838 – Children's fitness amount

You can claim this amount if the rules are met for claiming the amount on line 459 on page 4 of your return.

For each eligible child, you can claim the lesser of $500 and the amount of eligible expenses paid.

Children with disabilities – If the child is eligible for the disability tax credit and is under 18 years of age at the beginning of the year, you can claim an additional $500 if a minimum of $100 is paid for registration or membership fees for a prescribed program of physical activity.

Line 5842 – Children’s fitness equipment amount

You can claim this amount if the rules are met for claiming the amount on line 5838.

Enter 50% of the children’s fitness amount claimed on line 5838.

Line 5841 – Children's arts amount

You can claim to a maximum of $500 per child the fees paid in 2016 relating to the cost of registration or membership for your or your spouse’s or common‑law partner’s child in a prescribed program of artistic, cultural, recreational, or developmental activity. The child must have been under 16 years of age (or under 18 years of age if eligible for the disability tax credit on line 5844 of Form BC428) at the start of the year in which an eligible arts expense was paid.

You can claim this amount if another person has not claimed the same fees and the total claimed is not more than the maximum allowable amount if only one of you were making the claim.

Children with disabilities – If the child is eligible for the disability tax credit and is under 18 years of age at the beginning of the year, you can claim an additional $500 if a minimum of $100 is paid for registration or membership fees for a prescribed artistic program described in the next section.

Prescribed program

To qualify for this amount, a program must:

• be ongoing (last at least eight consecutive weeks, or in the case of children's camps, five consecutive days);
• be supervised; and
• be suitable for children.

The program also has to meet at least one of the following criteria:

• it contributes to the development of creative skills or expertise in an artistic or cultural activity;
• it provides a substantial focus on wilderness and the natural environment;
• it helps children develop and use particular intellectual skills;
• it includes structured interaction between children where supervisors teach or help children develop interpersonal skills; or
• it provides enrichment or tutoring in academic subjects.

Reimbursement of an eligible expense – You can claim only the part of the amount for which you have not been or will not be reimbursed. However, you can claim the full amount if the reimbursement is reported as income (such as a benefit shown on a T4 slip) and you did not deduct the reimbursement anywhere else on your return.

Supporting documents – Do not submit any supporting documents at the time of filing your tax return. Keep them in case we ask to see them later.

Line 5846 – Back‑to‑school amount

Under proposed changes, you can claim $250 for each child who is at least 4 years of age and under 17 years of age at the beginning of the year as long as you or your spouse or common‑law partner are the parent or legal guardian of that child.

You cannot split this amount with another person. Once you claim this amount for a child, no one else can claim it.

If you are making this claim for more than one child, either you or your spouse or common-law partner may claim the amount for all the eligible children or you can each claim separate children but each child can only be claimed once.

If more than one person is eligible to claim this amount for the child, you must agree who will be the one making the claim. If you cannot agree who will claim this amount for the child, neither of you can make the claim.

Line 5843 – Education coaching amount

You can claim $500 if you are a teacher or a teaching assistant who carried out at least 10 hours of eligible coaching activities in the year.

▼Line 5836 – Pension income amount

You can claim this amount if you met the rules for claiming the amount on line 314 of federal Schedule 1.

The amount you can claim on line 5836 is the amount on line 314 of your federal Schedule 1 or $1,000, whichever is less.

Line 5840 – Caregiver amount

You can claim this amount if the rules are met for claiming the amount on line 315 of federal Schedule 1 and your dependant's net income (line 236 of his or her return, or the amount that it would be if he or she filed a return) is less than $19,237.

Complete the calculation for line 5840 on the Provincial Worksheet.

▼Line 5844 – Disability amount (for self)

You can claim this amount if you met the rules for claiming the amount on line 316 of federal Schedule 1.

If you were 18 years of age or over at the end of the year, enter $7,521 on line 5844.

If you were under 18 years of age at the end of the year, you may be eligible to claim a supplement up to a maximum of $4,388 in addition to the base amount of $7,521. Complete the calculation for line 5844 on the Provincial Worksheet.

Line 5848 – Disability amount transferred from a dependant

You can claim this amount if the rules are met for claiming the amount on line 318 of federal Schedule 1.

Complete the calculation for line 5848 on the Provincial Worksheet.

Line 5852 – Interest paid on your student loans

Enter on this line the amount you claimed on line 319 of your federal Schedule 1.

Line 5856 – Your tuition and education amounts

Complete Schedule BC(S11), Provincial Tuition and Education Amounts.

Supporting documents – If you are filing electronically, keep all your documents in case we ask to see them later. If you are filing a paper return, attach your completed Schedule BC(S11), but do not send your other documents. Keep all your documents in case we ask to see them later.

Transferring and carrying forward amounts

You may not need all of your 2016 tuition and education amounts to reduce your provincial income tax to zero. In this case, you can transfer all or some of the unused part to one person, either your spouse or common-law partner (who would claim it on line 5864) or your or your spouse's or common-law partner's parent or grandparent (who would claim it on line 5860).

You can only transfer an amount to your parent or grandparent, or your spouse's or common-law partner's parent or grandparent, if your spouse or common-law partner does not claim an amount for you on line 5812 or 5864.

To designate who can claim the transferred amount and to specify the amount this person can claim, complete the "Transfer/Carryforward of unused amount" section of Schedule BC(S11) to calculate the provincial amount available to transfer, as well as the related form:

• T2202A, Tuition, Education, and Textbook Amounts Certificate;
• TL11A, Tuition, Education, and Textbook Amounts Certificate – University Outside Canada;
• TL11B, Tuition, Education, and Textbook Amounts Certificate – Flying School or Club; or
• TL11C, Tuition, Education, and Textbook Amounts Certificate – Commuter to the United States.

The transferred amount may be different from the amount calculated for the same person on your federal Schedule 11. Enter the provincial amount you are transferring on line 20 of your Schedule BC(S11).

Complete the "Transfer/Carryforward of unused amount" section of Schedule BC(S11) to calculate the amount you can carry forward to a future year. This amount corresponds to the part of your tuition and education amounts you do not need to use (and do not transfer) for the year.

Line 5860 – Tuition and education amounts transferred from a child

You can claim these amounts if the rules are met for claiming an amount on line 324 of federal Schedule 1.

Enter on line 5860 the total of all provincial amounts that each student has transferred to you as shown on his or her Form T2202A, TL11A, TL11B, or TL11C.

Supporting documents – If you are filing electronically or filing a paper return, do not send any documents. Keep all your documents in case we ask to see them later. The student must attach Schedule BC(S11) to his or her paper return.

▼Line 5864 – Amounts transferred from your spouse or common-law partner

You can claim these amounts if the rules are met for claiming an amount on line 326 of federal Schedule 1.

Complete Schedule BC(S2), Provincial Amounts Transferred From Your Spouse or Common-law Partner, and attach a copy to your return.

▼Line 5868 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1999 or later

The medical expenses you can claim on line 5868 are the same as those you can claim on line 330 of your federal Schedule 1. They have to cover the same 12-month period ending in 2016, and no one claimed them on a 2015 return.

However, your total expenses have to be more than either 3% of your net income (line 236 of your return) or $2,085, whichever is less.

Line 5872 – Allowable amount of medical expenses for other dependants

In addition to the medical expenses claimed on line 5868, you can claim medical expenses for other dependants.

The medical expenses you can claim on line 5872 are the same as those you can claim on line 331 of your federal Schedule 1. They have to cover the same 12-month period ending in 2016, and no one claimed them on a 2015 return.

The total expenses for each dependant have to be more than either 3% of that dependant's net income (line 236 of his or her return) or $2,085, whichever is less.

Complete the calculation for line 5872 on the Provincial Worksheet.

▼Line 5896 – Donations and gifts

Enter the amounts from lines 16 and 17 of your federal Schedule 9 and multiply them by the rates on lines 32 and 33 of Form BC428.

Line 5898 – Farmers’ food donation tax credit

You can claim this credit if you meet all of the following conditions:

• you were a resident of British Columbia at the end of the year, or you were not a resident of British Columbia on the last day of the year but you had earned farming income in British Columbia in the year;
• you or your spouse or common-law partner was a farmer in the year;
• you made a qualifying gift to an eligible charity in the year; and
• you have claimed the qualifying gift on line 340 of your federal Schedule 9 and on line 34 of your Form BC428 as a charitable donation or gift for the year.

You may claim, for any tax year between 2016 and 2018 inclusively, 25% of the eligible amount of the total qualifying gifts made to an eligible donee after February 16, 2016, and before January 1, 2019.

A qualifying gift is a gift of one or more agricultural products you produced in British Columbia, and donated to an eligible charity in British Columbia after February 16, 2016.

An agricultural product is any of the following:

• meat products;
• eggs or dairy products;
• fish;
• seafood;
• fruits;
• vegetables;
• grains;
• pulses;
• herbs;
• honey;
• maple syrup;
• mushrooms;
• nuts; or
• anything else that is grown, raised or harvested on a farm and can legally be sold, distributed, or offered for sale at a place other than the producer’s premises as food or drink in British Columbia.

An item of any of these types that has been processed is an agricultural product if it was processed only to the extent necessary to be legally sold off the producer’s premises as food or drink intended for human consumption. Items that have been processed beyond this point, such as pies, sausages, beef jerky, pickles, and preserves are not agricultural products.

An eligible charity is a registered charity under the Income Tax Act that meets one of the following conditions:

• it distributes food to the public without charge in British Columbia and does so to provide relief to the poor (food banks meet this condition); or
• it is engaged in providing meals or snacks to students in a qualifying school.

The amount of qualifying donations can be split between spouses or common-law partners. However, the total amount of qualifying donations that can be claimed by spouses or common-law partners cannot be more than the total of the qualifying donations made in the tax year.

If you are preparing a return for a person who died in 2016, you can claim this credit on the deceased person’s final return.

If you were bankrupt in 2016, claim your farmers’ food donation tax credit on either the pre- or post‑bankruptcy return you file for the tax year ending December 31, 2016, depending on when the qualifying donations were made. If qualifying donations are claimed on more than one return, the total amount of donations that can be claimed on all returns filed for the year cannot be more than the total qualifying donations made.

How to claim

Enter the amount of donations you have included on line 340 of your federal Schedule 9 that are qualifying gifts for the farmers’ food donation tax credit. Then enter 25% of this amount in box 5898 and on line 36 of Form BC428.

Step 2 – British Columbia tax on taxable income

Enter on line 38 your taxable income from line 260 of your return. Complete the appropriate column depending on the amount entered.

Step 3 – British Columbia tax

Line 47 – British Columbia tax on split income

If you have to pay federal tax on split income on line 424 of your federal Schedule 1, complete Part 2 of Form T1206, Tax on Split Income, to calculate the British Columbia tax that applies to this income.

Form T1206 also contains a special rule that applies to the amount you enter on line 428 of your return. For more information on tax on split income, see the General Income Tax and Benefit Guide.

Line 54 – British Columbia additional tax for minimum tax purposes

If you have to pay federal minimum tax as calculated on Form T691, Alternative Minimum Tax, you will also have to determine your British Columbia additional tax for minimum tax purposes. To do this, complete the calculation on line 54 of Form BC428.

For more information about minimum tax, see the General Income Tax and Benefit Guide.

Line 56 – Provincial foreign tax credit

If your federal foreign tax credit on non-business income is less than the related tax you paid to a foreign country, you may be eligible to claim a provincial foreign tax credit.

To claim this credit, complete Form T2036, Provincial or Territorial Foreign Tax Credit.

Enter, on line 56 of Form BC428, the amount from line 5 of Form T2036.

Supporting documents – If you are filing electronically, keep all your documents in case we ask to see them later. If you are filing a paper return, attach your Form T2036.

Lines 58 to 64 – BC tax reduction

If your net income for the year is less than $31,647, you may be able to reduce or eliminate your British Columbia tax by claiming a BC tax reduction.

If you are preparing a return for a person who died in 2016 you can claim the tax reduction on the deceased person's final return.

Line 66 – British Columbia logging tax credit

If you have logging operations in British Columbia on which British Columbia logging tax is payable under the Logging Tax Act for 2016, you can claim this credit.

Enter your credit (shown on Form FIN 542S, Logging Tax Return of Income, or on Form FIN 542P, Logging Tax Return of Income for Processors) on line 66 of Form BC428.

Lines 69 and 70 – British Columbia political contribution tax credit

You can claim contributions you or your spouse made in 2016 to political parties or constituency associations registered in British Columbia, or to candidates seeking election to the British Columbia legislature.

How to claim

Enter your total contributions on line 69 of Form BC428, and calculate the amount to enter on line 70 as follows:

• For contributions of more than $1,150, enter $500 on line 70 of Form BC428.
• For contributions of $1,150 or less, complete the calculation for line 70 on the Provincial Worksheet.

Supporting documents – If you are filing electronically, keep all your documents in case we ask to see them later. If you are filing a paper return, for each contribution attach the official receipt signed by an official of the registered political party or constituency association, or by the candidate's agent.

Line 72 – British Columbia employee share ownership plan tax credit

You can claim this credit if you acquired shares from a registered British Columbia employee share ownership plan (ESOP) at any time in 2016 (and did not claim them on your 2015 return) or in the first 60 days of 2017.

Your Certificate ESOP 20 confirms the amount of your investment and the credit to which you are entitled. The date you bought your shares will be indicated in the "Investment date" box.

If you bought shares under an employee share ownership plan, and you want to know if the plan is registered under the Employee Investment Act, ask your employer.

Enter, on line 72 of Form BC428, the "Tax credit amount" shown on Certificate ESOP 20.

Supporting documents – If you are filing electronically, keep all your documents in case we ask to see them later. If you are filing a paper return, attach your Certificate(s) ESOP 20.

Line 73 – British Columbia employee venture capital tax credit

You can claim this credit if you acquired shares from a registered British Columbia employee venture capital corporation (EVCC) at any time in 2016 (and did not claim them on your 2015 return) or in the first 60 days of 2017.

Your Certificate EVCC 30 confirms the amount of your shares and the credit to which you are entitled. The date you bought your shares will be indicated in the "Investment date" box.

Enter, on line 73 of Form BC428, the "Tax credit amount" shown on Certificate EVCC 30.

If you have questions about the employee venture capital tax credit, contact the employee venture capital corporation that issued your shares, your stockbroker, or your investment advisor.

Supporting documents - If you are filing electronically, keep all your documents in case we ask to see them later. If you are filing a paper return, attach your Certificate(s) EVCC 30.

Line 74 – Total ESOP and EVCC tax credits

The maximum total ESOP and EVCC tax credits that you can claim on your 2016 return is $2,000. The ESOP and EVCC tax credits that you do not claim in a year are not refundable, and you cannot carry them forward to future years.

If you bought ESOP or EVCC shares in the first 60 days of 2017, you can claim the tax credit on your 2016 or 2017 return or you can divide the credit between these two returns.

Write on the certificate the credit you are claiming on your 2016 return and the credit you will claim on your 2017 return.

If you file a 2017 paper return, attach a photocopy of the original 2016 certificate that shows the breakdown of your credit between your 2016 and 2017 returns. If you are filing electronically, keep your certificate in case we ask to see it.

Line 76 – British Columbia mining flow-through share tax credit

You can claim this credit if you invested in flow-through shares and BC flow-through mining expenditures (BC qualifying expenses) have been renounced to you.

Your BC qualifying expenses are shown in box 141 on Information Slip T101, Statement of Resource Expenses, you received from a mining exploration corporation or in box 197 of Information Slip T5013, Statement of Partnership Income, you received as a member of a partnership.

To claim this credit, complete Form T1231, British Columbia Mining Flow-Through Share Tax Credit.

Enter, on line 76 of Form BC428, the amount from line 9 of Form T1231.

Supporting documents – If you are filing electronically, keep all your documents in case we ask to see them later. If you are filing a paper return, attach your Form T1231 and your T101 or T5013 slips.

Form BC479, British Columbia Credits

You may be entitled to the credits listed in this section even if you do not have to pay tax. To claim these credits, attach a completed Form BC479, British Columbia Credits, to your return.

▼Lines 1 to 13 – Sales tax credit

You can claim this credit if, on December 31, 2016, you were a resident of British Columbia and you met any of the following conditions:

• you were 19 years of age or older;
• you had a spouse or common-law partner; or
• you were a parent of a child.

If you had a spouse or common-law partner on December 31, 2016, you and your spouse or common-law partner have to decide which one of you will claim the sales tax credit for both of you.

You cannot claim this credit if, on December 31, 2016, you were confined to a prison or a similar institution and were there for more than six months during 2016.

Do not claim this credit on a return for a person who died in 2016.

The sales tax credit is for low-income families and individuals. If you had a spouse or common-law partner on December 31, 2016, and your income for the sales tax credit (complete lines 1 to 8 using the information from your and your spouse’s or common-law partner’s return for the year) was $25,500 or more, your sales tax credit for the year is zero.

If you were single, separated, widowed, or divorced on December 31, 2016, and your income for the sales tax credit (complete lines 1 to 5 in column 1 only, and lines 6 to 8) was $18,750 or more, your sales tax credit for the year is zero.

▼Line 14 – British Columbia home renovation tax credit for seniors and persons with disabilities

You may be eligible for this credit if, at the end of 2016,you were a resident of British Columbia and you met one of the two following conditions:

Condition 1

• you were a senior (65 years of age or older) or a non-senior living with a family member who is a senior; and
• you, or someone on your behalf, paid or incurred eligible expenses in 2016, for improvements to your principal residence or the land on which your principal residence is situated.

Condition 2

• you were a person with a disability eligible for the federal disability tax credit or a non disabled person living with a family member who is a person with a disability eligible for the federal disability tax credit;

• you, or someone for you, paid or incurred eligible expenses for the part of the year after February 16, 2016, for improvements to your principal residence or the land on which your principal residence is situated; and
• the eligible expenses were in respect of an agreement entered into after February 16, 2016.

A family member includes a parent, step-parent, grandparent, in-law, sibling, spouse, common-law partner, aunt, uncle, great-aunt, great-uncle, child, step-child, grandchild, niece, or nephew.

If you are a senior or a person with a disability, a principal residence is a residence in British Columbia that you occupy or expect to occupy by the end of 2018.

If you are not a senior or a person with a disability, a principal residence is a residence in British Columbia that you occupy or expect to occupy by the end of 2018 with a family member who is a senior or a person with a disability.

Eligible expenses are expenditures for improvements to the principal residence or to the land on which the principal residence is situated that:

• allow a senior or a person with a disability to gain access to, or to be more mobile or functional within, the home or on the land; or
• reduce the risk of harm to a senior or a person with a disability within the home or on the land or in gaining access to the home or the land.

The improvements must be of an enduring nature and be integral to the home or land. See the list of eligible expenses.

You can claim the lesser of $10,000 and the amount of eligible expenses that you, or someone on your behalf, paid or incurred related to your principal residence. If you occupied more than one principal residence at different times in 2016, eligible expenses that you paid or incurred for one or more of those residences would qualify for the credit.

The combined amount that you or your spouse or common-law partner can claim cannot be more than $10,000. However, if on December 31, 2016, you and your spouse or common-law partner occupied separate principal residences for medical reasons or because of a breakdown in your marriage or common-law relationship for a period of 90 days or more, each spouse or common-law partner can claim up to $10,000 of eligible expenses. If you occupied separate principal residences for medical reasons, use Form BC479 and tick box 6089.

If you shared a principal residence with one or more family members, one of you may claim the entire amount of eligible expenses, or all members may each claim a part of the expenses. The combined amount that can be claimed by all family members is the lesser of $10,000 and the amount of eligible expenses paid.

If someone not living with you or not related to you paid for the qualifying home renovation to your principal residence, you could still claim the credit. You should get and keep the supporting documents in case we ask to see them later.

You must reduce your eligible expenses by the amount of any government assistance you received or expect to receive that is related to the eligible expenses.

Are you filing in relation to a deceased person?

You can claim the British Columbia home renovation tax credit for seniors and persons with disabilities on a deceased person's final return if:

• the deceased person was a senior (or would have turned 65 years of age by December 31, 2016) or was a person with a disability, and is otherwise eligible; or
• the deceased person was a family member of a senior (or of a person who would have turned 65 years of age by December 31, 2016) or was a family member of a person with a disability, and is otherwise eligible.

If you lived with, or expected by the end of 2018 to live with, a family member who, just before death, was a senior (or who would have turned 65 years of age by December 31, 2016) or was a person with a disability, and you are otherwise eligible, you can claim this credit on your return.

Were you bankrupt in 2016?

The British Columbia home renovation tax credit for seniors and persons with disabilities can be claimed on your pre- or post-bankruptcy return depending on when the eligible expenses were paid or became payable. If eligible expenses are claimed on more than one return, the total amount of expenses that can be claimed on all returns for the year is the lesser of $10,000 and the amount of eligible expenses paid.

Eligible expenses

Some examples of eligible expenses include:

• certain renovations to permit a first-floor occupancy or secondary suite for a senior or a person with a disability;
• grab bars and related reinforcements around the toilet, bathtub, and shower;
• handrails in corridors;
• wheelchair ramps, stair/wheelchair lifts, and elevators;
• walk-in bathtubs;
• wheel-in showers;
• widening of passage doors;
• lowering of existing counters/cupboards;
• installation of adjustable counters/cupboards;
• light switches and electrical outlets placed in accessible locations;
• door locks that are easy to operate;
• lever handles on doors and taps, instead of knobs;
• pull-out shelves under the counter to enable work from a seated position;
• non-slip flooring in the bathroom;
• a hand-held shower on an adjustable rod or high-low mounting brackets;
• additional light fixtures throughout the home and at exterior entrances;
• swing clear hinges on doors to widen doorways;
• creation of knee space under the basin to enable use from a seated position (and insulation of any hot-water pipes);
• relocation of tap to front or side for easier access;
• hands-free taps;
• motion-activated lighting; and
• touch-and-release drawers and cupboards.

Expenses not eligible

Expenses are not eligible if their main purpose is to increase the value of the home or if they are for annual, recurring, or routine repair, maintenance, or service. Examples of ineligible expenses include:

• general maintenance – (for example, plumbing or electrical repairs);
• repairs to a roof;
• aesthetic enhancements (for example, landscaping or redecorating);
• installation of new windows or regular flooring;
• installation of heating or air conditioning systems; and
• replacement of insulation.

Devices are not eligible. These include:

• equipment for home medical monitoring;
• equipment for home security (anti-burglary);
• wheelchairs;
• walkers;
• vehicles adapted for people with mobility limitations;
• side swing ovens and appliances with front-located controls; and
• fire extinguishers, smoke alarms, and carbon monoxide detectors.

Services are not eligible. These include:

• security or medical monitoring services;
• home care services;
• housekeeping services; and
• outdoor maintenance and gardening services.

How to claim

Complete Schedule BC(S12), British Columbia Home Renovation Tax Credit for Seniors and Persons with Disabilities. Enter beside box 6048 of Form BC479 the amount from line 5 of Schedule BC(S12). Enter 10% of this amount on line 14 of Form BC479.

Supporting documents - If you are filing electronically, keep all your documents in case we ask to see them later. If you are filing a paper return, attach Schedule BC(S12) to your return. Keep all your receipts in case we ask to see them later.

Lines 15 to 18 – Venture capital tax credit

You can claim this refundable tax credit if you acquired shares from a venture capital corporation (VCC) or eligible business corporation (EBC), registered in British Columbia, at any time in 2016 (and did not claim them on your 2015 return) or in the first 60 days of 2017. You can claim up to a maximum of $60,000 in 2016. Your Certificate SBVC 10 shows the date you bought your shares under "Investment date."

If you purchased VCC or EBC shares in 2016, enter, on line 15 of Form BC479, the "Tax credit amount" shown on Certificate SBVC 10.

If you purchased VCC or EBC shares in the first 60 days of 2017, you can elect to claim the tax credit on your 2016 return or you can claim it on your 2017 return. If you are electing to claim the credit in 2016, enter, on line 16 of Form BC479, the "Tax credit amount" shown on Certificate SBVC 10.

Supporting documents – If you are filing electronically, keep all your documents in case we ask to see them later. If you are filing a paper return, attach your Certificate(s) SBVC 10.

For questions about the venture capital tax credit, contact the venture capital corporation or eligible business corporation that issued your shares, your stockbroker, or your investment advisor.

Line 17 – Unused venture capital tax credit from previous years

Any unused venture capital tax credit from previous years is shown on your most recent notice of assessment or notice of reassessment. Enter this amount on line 17 of Form BC479. We will show any amount available to carry forward to 2017 on your 2016 notice of assessment.

Lines 19 and 20 – Mining exploration tax credit

You can claim this 20% refundable tax credit if you were a resident of British Columbia at the end of the year and you incurred qualified mining exploration expenses in the province in 2016.

Qualified mining exploration expenses incurred after February 20, 2007, in prescribed Mountain Pine Beetle affected areas are eligible for an enhanced tax credit of 10%, in addition to the 20% tax credit.

The expenses must have been incurred for determining the existence, location, extent, or quality of a mineral resource in British Columbia.

To claim this credit, complete Form T88, British Columbia Mining Exploration Tax Credit (Individuals).

If you are claiming a mining exploration tax credit allocated from a partnership, you also have to complete Form T1249, British Columbia Mining Exploration Tax Credit Partnership Schedule. Enter your proportionate share on line 22 of Form T88 and on line 20 of Form BC479.

Enter, on line 19 of Form BC479, the amount calculated on line 23 of Form T88.

Supporting documents – If you are filing electronically, keep all your documents in case we ask to see them later. If you are filing a paper return, attach your Form T88 and, if applicable, your Form T1249.

Line 23 – Training tax credit (individuals)

You can claim this refundable tax credit if you were a resident of British Columbia at the end of 2016 and you met certain requirements in an eligible program administered through the British Columbia Industry Training Authority.

To claim this credit, complete Form T1014, British Columbia Training Tax Credit (Individuals).

Enter, on line 23 of Form BC479, the amount calculated on line 18 of Form T1014.

Supporting documents – If you are filing electronically, keep all your documents in case we ask to see them later. If you are filing a paper return, attach your Form T1014.

Line 24 – Training tax credit (employers)

You can claim this refundable tax credit in respect of salaries and wages paid, if you met all of the following conditions:

• you were a resident of British Columbia at the end of 2016;
• you carried on a business in British Columbia in 2016; and
• you employed a person who, in 2016, met certain requirements in an eligible program administered through the British Columbia Industry Training Authority.

If you were a member of a partnership other than a specified member, such as a limited partner, you can claim your proportionate share of the partnership's training tax credit.

To claim this credit, complete Form T1014-1, British Columbia Training Tax Credit (Employers).

Enter, on line 24 of Form BC479, the amount from line 4 of Form T1014-1.

Supporting documents – If you are filing electronically, keep all your documents in case we ask to see them later. If you are filing a paper return, attach your Form T1014-1.

Line 25 – Shipbuilding and ship repair industry tax credit (employers)

You can claim this refundable tax credit in respect of salaries and wages paid if you met all of the following conditions:

• you were a resident of British Columbia at the end of 2016;
• your principal business was the construction, repair or conversion of ships in British Columbia; and
• you employed a person who, in 2016, met certain requirements in an eligible program administered through the British Columbia Industry Training Authority.

If you were a member of a partnership other than a specified member, such as a limited partner, you can claim your proportionate share of the partnership's training tax credit.

To claim this credit, complete Form T1014-2, British Columbia Shipbuilding and Ship Repair Industry Tax Credit (Employers).

Enter, on line 25 of Form BC479, the amount from line 4 of Form T1014-2.

Supporting documents - If you are filing electronically, keep all your documents in case we ask to see them later. If you are filing a paper return, attach your Form T1014-2.

For more information

If you have questions about British Columbia tax and credits, visit the CRA website or call 1-800-959-8281.

To get forms, go to Forms and publications.