British Columbia

New for British Columbia for 2021

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 2021

• 5.06% on the portion of your taxable income that is $42,184 or less, plus
• 7.7% on the portion of your taxable income that is more than $42,184 but not more than $84,369, plus
• 10.5% on the portion of your taxable income that is more than $84,369 but not more than $96,866, plus
• 12.29% on the portion of your taxable income that is more than $96,866 but not more than $117,623, plus
• 14.7% on the portion of your taxable income that is more than $117,623 but not more than $159,483, plus
• 16.8% on the portion of your taxable income that is more than $159,483 but not more than $222,420, plus
• 20.5% on the portion of your taxable income that is more than $222,420
  

British Columbia tax

The following taxes are included in the calculation of your British Columbia tax:

• Additional tax for minimum tax purposes
• Tax on split income

Non-refundable tax credits and reductions

British Columbia offers the following non-refundable tax credits and reductions to reduce your amount of provincial tax payable:

• Adoption expenses 
• Age amount
• Allowable amount of medical expenses for other dependants 
• Amount for an eligible dependant
• Amounts transferred from your spouse or common-law partner
• Basic personal amount 
• CPP or QPP contributions on self-employment and other earnings
• CPP or QPP contributions through employment income
• Caregiver amount
• Disability amount for self 
• Disability amount transferred from a dependant 
• Dividend tax credit
• Donations and gifts
• Employee share ownership plan tax credit
• Employee venture capital corporation tax credit
• 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
• Medical expenses for self, spouse or common-law partner, and your dependent children born in 2004 or later
• Minimum tax carryover
• Mining flow-through share tax credit  
• Pension income amount
• Political contribution tax credit
• Provincial foreign tax credit 
• Search and rescue volunteers' amount
• Spouse or common-law partner amount
• Tax reduction
• Total ESOP and EVCC tax credits 
• Tuition amount transferred from a child or grandchild
• Volunteer firefighters' amount
• Your tuition and education amounts

British Columbia Credits (BC479)

Refundable tax credits

British Columbia offers the following refundable tax 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)
• Venture capital tax credit

For more information

If you have questions about your income tax return, go to Personal income tax or call 1-800-959-8281.

To get forms, go to Forms and publications.

Forms and publications

• Income Tax Package – British Columbia
• 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 for Multiple Jurisdictions

Related topics

• BC child opportunity benefit
• BC climate action tax credit

Provincial and territorial government partners

• Ministry of Finance
• Ministry of Finance – Revenue Division