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 2018

• 5.06% on the first $39,676 of taxable income, plus
• 7.7% on the portion of taxable income more than $39,676, but not more than $79,353, plus
• 10.5% on the portion of taxable income more than $79,353, but not more than $91,107, plus
• 12.29% on the portion of taxable income more than $91,107, but not more than $110,630, plus
• 14.7% on the portion of taxable income more than $110,630, but not more than $150,000, plus
• 16.8% of taxable income over $150,000

Non-refundable tax credits, other credits, and reductions

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

• Additional tax for minimum tax purposes – British Columbia
• Adoption expenses 
• Age amount (see Worksheet BC428)
• Allowable amount of medical expenses for other dependants 
• Amount for an eligible dependant
• Amounts transferred from your spouse or common-law partner (see Schedule BC(S2))
• Basic personal amount 
• CPP or QPP contributions on self-employment and other earnings (see Schedule 1, Federal tax)
• CPP or QPP contributions through employment (see Schedule 1, Federal tax)
• Caregiver amount – British Columbia
• Disability amount (for self) 
• Disability amount transferred from a dependant 
• Donations and gifts (see Form BC428)
• 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 (see Schedule 1, Federal tax)
• Employment insurance premiums through employment (see Schedule 1, Federal tax)
• Farmers' food donation tax credit
• Interest paid on your student loans (see Schedule 1, Federal tax)
• Logging tax credit – British Columbia
• Medical expenses for self, spouse or common-law partner, and your dependent children born in 2001 or later
• Mining flow-through share tax credit – British Columbia  
• Pension income amount 
• Political contribution tax credit (see Worksheet BC428)
• Provincial foreign tax credit 
• Search and rescue volunteers' amount
• 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 
• Volunteer firefighters' amount
• 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)
• Venture capital tax credit

For more information

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

To get forms, go to Forms and publications.

Forms and publications

• British Columbia – Income Tax 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 low income climate action tax credit
• All about your tax return

Provincial and territorial government partners

• Ministry of Finance
• Ministry of Finance – Revenue Division