ARCHIVED - Information for Residents of British Columbia

5010-PC(E) Rev.17

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.

Table of contents

• What’s new for 2017?
  • Our services
  • Individuals and families
  • Interests and investments
  • British Columbia
• Getting ready to do your taxes
  • Did you know
  • Getting the right benefit amount
  • Do you have to file a return?
  • Return due date
  • Payment due date
  • Penalties and interest
  • Ways to file your tax return
  • Processing time
  • Need help doing your taxes?
  • 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?

We list the service enhancements and major changes below, including announced income tax changes that were not law when this information was published. You will find more information about these changes or any other recent developments in the General Income Tax and Benefit Guide (the guide).

Our services

Address and direct deposit changes – If you are registered for the full version of CRA’s My Account or CRA’s mobile apps, you can change your address and update your direct deposit information in participating NETFILE certified tax preparation software. For more information, go to NETFILE – Overview.

ReFILE – This service allows you to submit a request to adjust your return using NETFILE.

Individuals and families 

Scholarships, fellowships, bursaries, and artists' project grants exemption (line 130) – The eligibility for the exemption has been enhanced under certain conditions to include scholarships and bursaries received for occupational skills courses that are not at the post-secondary level.

Canada caregiver amount – The Canada caregiver amount has replaced the family caregiver amount, the amount for infirm dependants age 18 or older (line 306), and the caregiver amount (line 315). You could be entitled to claim this amount in the calculation of certain non-refundable tax credits if the person you are making the claim for has an impairment in physical or mental functions.

Your tuition, education, and textbook amounts (line 323) – As of January 1, 2017, the federal education and textbook amounts have been eliminated. The eligibility criteria for the tuition amount has been enhanced under certain conditions to include fees paid for occupational skills courses that are not at the post-secondary level.

Medical expenses (lines 330 and 331) – Individuals who need medical intervention to conceive a child are eligible to claim the same expenses as individuals with medical infertility. You can also request an adjustment to claim such medical expenses on any income tax return for the 10 previous calendar years. See Eligible medical expenses and How to change a return.

Donations and gifts (line 349) – A gift of ecologically-sensitive land cannot be made to a private foundation after March 21, 2017. There are also a number of changes to the Ecological Gifts Program. For more information, see “Gifts of ecologically-sensitive land,” in Pamphlet P113, Gifts and Income Tax.

Public transit amount (line 364) – As of July 1, 2017, this amount has been eliminated.

Children’s arts amount (line 370) – As of January 1, 2017, this amount has been eliminated.

Children’s fitness tax credit (lines 458 and 459) – As of January 1, 2017, this credit has been eliminated.

Disability tax credit (DTC) certification – As of March 22, 2017, nurse practitioners have been added to the list of medical practitioners who may certify eligibility of a person for the DTC. See Guide RC4064, Disability-Related Information. 

Interest and investments 

Investment tax credit (line 412) – Eligibility for the mineral exploration tax credit has been extended to flow-through share agreements entered into before April 1, 2018. In addition, as of March 22, 2017, expenses for the creation of child care spaces are no longer eligible for the investment tax credit.

Labour-sponsored funds tax credit (lines 411 and 419) – As of January 1, 2017, the tax credit for the purchase of shares of federally registered labour-sponsored venture capital corporations (LSVCC) has been eliminated. The provincially registered LSVCC can still be claimed on lines 413 and 414.

British Columbia

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

Effective April 1, 2018, the maximum annual credit payment amount for the BC low income climate action tax credit will be increased from $115.50 to $135 for adults and $34.50 to $40 for children.

There are two new non-refundable tax credits: the volunteer firefighters’ amount and the search and rescue volunteers’ amount.

The back-to-school amount has been eliminated.

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

The calculation of the BC tax reduction has changed.

Getting ready to do your taxes 

Use this checklist to get ready to file your tax return. Filing a tax return on time will ensure you get all the benefits and credits you are entitled to and that your benefit payments are not delayed or stopped.

• Gather all your documents, such as T4 and T5 slips, receipts, notice of assessment and last year’s tax return.
• Find out if your tax return and payment are due on April 30, 2018.
• Update any changes to your marital status, address or number of children for benefit purposes.
• Sign-up for direct deposit.
• Find out if you can get help doing your taxes.
• Find out about the different ways you can file your tax return.

Did you know

There are benefits to filing a tax return even if you don’t earn income!

Filing early ensures your benefit and credit payments are not delayed or stopped. These include:

• Guaranteed income supplement (GIS)
• Canada child benefit (CCB)
• GST/HST credit and
• Working income tax benefit (WITB)

If you have a spouse or common-law partner, he or she should also file a return early. 

Getting the right benefit amount

Changes to your marital status, the number of children in your care, or your address directly affect your benefit payments. Let us know to avoid delays and incorrect payments.

Update your personal information with the CRA using one of these online tools:

• MyBenefits CRA mobile app at Mobile apps – Canada Revenue Agency;
• My Account at My Account for Individuals.

Do you have to file a return?

Some of the most common reasons when you must file a tax return are:

• You have to pay tax for 2017.
• The CRA sent you a request to file a return.
• You and your spouse or common-law partner elected to split pension income for 2017.
• You received working income tax benefit advance payments in 2017.
• You disposed of capital property in 2017 or you realized a capital gain.

Even if none of these requirements applies to you, you should still file a return if:

• You want to claim a refund.
• You want to claim the working income tax benefit for 2017.
• You want to receive the GST/HST credit or the Canada child benefit.

For other reasons to file, go to Your tax obligations.

Return due date

File your 2017 tax return on or before April 30, 2018.

Self-employed persons – File your 2017 tax return on or before June 15, 2018, if you or your spouse or common-law partner ran a business in 2017. However, file by April 30, 2018 if your business expenditures are primarily in connection with a tax shelter.

Deceased persons – See Guide T4011, Preparing Returns for Deceased Persons or go to Important dates for Individuals.

Payment due date

Pay any balance due for 2017 on or before April 30, 2018.

You can pay online or in person. For more information, go to Make a payment to the Canada Revenue Agency or contact your financial institution.

If you can’t pay your taxes by April 30, 2018, go to When you owe money – collections at the CRA.

Penalties and interest

Penalties – The CRA may charge you a penalty if:

• you filed your return late and you owe tax for 2017;
• you repeatedly failed to report income on your return; or
• you knowingly omitted or gave false information.

Interest – If you have a balance owing for 2017, the CRA charges compound daily interest starting May 1, 2018, on any unpaid amounts owing for 2017. This includes any balance owing if the CRA reassesses your return.

Ways to file your tax return

NETFILE – Use our secure service to complete and file your tax return electronically using tax preparation software or a web tax application. Go to NETFILE – Overview for a list of available software and applications; including free ones.

EFILE – This is a secure service that lets authorized service providers, including a discounter, complete and file your return electronically. For more information, go to EFILE for individuals.

Auto-fill my return – This is a secure CRA service that automatically fills in certain parts of your current year return. You must be registered with MyAccount and be using a certified software product that offers this option. For more information, go to About Auto-fill my return.

File a paper return – Mail your return to your tax centre at the address given on the back of your forms book. If you prepare your return or other people’s returns, mail each person’s return in a separate envelope. However, if you file returns for more than one year for the same person, put them all in one envelope.

Processing time

Our goal is to send you a notice of assessment, as well as any refund, within:

• two weeks, if you file online; or
• eight weeks, if you file a paper return.

Need help doing your taxes?

Community Volunteer Income Tax Program – If you have a modest income and a simple tax situation, community organization volunteers may be able to prepare your return for you. For more information, go to Volunteer to do taxes for people in your community.

Tax information videos – For videos on topics such as the income tax and benefit return, the Canadian tax system, tax measures for persons with disabilities, registering for MyAccount and much more, go to CRA Multimedia library.

Tax information phone service (TIPS) – For personal and general tax information by telephone, use the CRA’s automated service, TIPS, by calling 1-800-267-6999.

Individual tax enquiries – Call 1-800-959-8281 to speak to an agent.

Direct deposit

Direct deposit is a fast, convenient, reliable, and secure way to get your CRA payments directly into your account at a financial institution in Canada. To enrol for direct deposit or to update your banking information, go to Direct deposit.

Remember

• Flip your slip! Look on the back of your slips for information on where to report an amount.
• Sign and date your return.
• Attach to your return only the documents requested. Keep all other supporting documents.
• Send your tax return to the Canada Revenue Agency.

BC early childhood tax benefit

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

This amount is combined with the Canada child benefit into a single monthly payment.

There is no need to apply separately to get payments under the BC early childhood tax benefit program. The CRA will use the information from your Canada child benefits application to determine your eligibility.

File your return – You (and your spouse or common-law partner) need to file your 2017 income tax and benefit return(s) to receive the BC early childhood tax benefit. The information you give on your return(s) will determine how much you will get starting in July 2018. To make sure your payments arrive on time, the return(s) should be filed by April 30, 2018.

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

For more information about this program, go to Province of British Columbia or 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.

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 Canada Revenue Agency 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 2017 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 2018. To make sure your payments arrive on time, the return(s) should be filed by April 30, 2018.

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

For more information about this program, go to Province of British Columbia or call the Canada Revenue Agency (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, 2017, the date you left Canada if you emigrated in 2017, or the date of death for a person who died in 2017.

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 2017 - Multiple Jurisdictions, instead of completing Form BC428.

You also have to complete Form BC428 if you were a non-resident of Canada in 2017 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 307, 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 $10,208.

Line 5808 – Age amount

You can claim this amount if you were 65 years of age or older on December 31, 2017, and your net income (line 236 of your return) is less than $64,595.

If your net income is:

• $34,075 or less, enter $4,578 on line 5808; or
• more than $34,075 but less than $64,595, 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 $9,614.

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 $9,614.

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 an amount up to a maximum of $4,467 for each of your or your spouse’s or common-law partner’s dependent children or grandchildren only if that person had an impairment in physical or mental functions and was born in 1999 or earlier.

You can also claim an amount for more than one person if each one meets all the following conditions. The person must have been:

• your or your spouse’s or common-law partner’s parent, grandparent, brother, sister, aunt, uncle, niece, or nephew;
• born in 1999 or earlier and had an impairment in physical or mental functions;
• dependent on you, or on you and others, for support; and
• a resident of Canada at any time in the year. You cannot claim this amount for a person who was only visiting you.

You can claim an amount only if the dependant’s net income (line  236 of his or her return, or the amount it would be if he or she filed a return) is less than  $11,582.

If you had to make support payments for a child, you cannot claim an amount on line 5820 for that child. However, if you were separated from your spouse or common-law partner for only part of 2017 because of a breakdown in your relationship, you may be able to claim an amount for that child on line 5820 if you do not claim any support amounts paid to your spouse or common-law partner on line 220 of your return. You can claim whichever is better for you.

How to claim this amount

For each of your dependants, calculate his or her net income (line 236 of his or her return, or the amount it would be if he or she filed a return). Complete the calculation for line 5820 on the Provincial Worksheet.

The CRA may ask for a signed statement from a medical practitioner showing the nature of the impairment, when the impairment began, what the duration of the impairment is expected to be, and that because of an impairment in physical or mental functions, the person is, and will continue to be, dependent on others.

Claim made by more than one person – If you and another person support the same dependant, you can split the claim for that dependant. However, the total amount of your claim and the other person’s claim cannot exceed the maximum amount allowed for that dependant. 

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 5830 – Volunteer firefighters’ amount (VFA) and Line 5845 – Search and rescue volunteers’ amount (SRVA)

You can claim either the VFA or the SRVA if the rules are met for claiming the amount on line 362 or 395 of federal Schedule 1.

Enter on line 5830 the VFA you claimed on line 362 of your federal Schedule 1, or enter on line 5845 the SRVA you claimed on line 395 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 up to a maximum of $500 per child, for eligible fees paid in 2017 for the cost of registration or membership for your or your spouse’s or common-law partner’s child in a prescribed program of physical 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 316 of federal Schedule 1) at the beginning of the year in which an eligible fitness expense was paid.

You can claim this amount if another person has not already claimed the same fees and the total claimed is not more than the maximum allowable amount if only 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 program of physical activity.

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;
• be suitable for children; and
• require significant physical activity (most of the activities must generally include a significant amount of physical activity contributing to cardiorespiratory endurance and muscular strength, muscular endurance, flexibility, and/or balance).

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 send any supporting documents when you file your tax return. Keep them in case we ask to see them later.

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 2017 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 already 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.

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 send any supporting documents when you file your tax return. Keep them in case we ask to see them later.

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

If at any time in 2017 you (alone or with another person) kept a dwelling where you and one or more of your dependants lived, you may be able to claim a maximum amount of $4,467 for each dependant.

Each dependant must have been one of the following persons:

• your or your spouse’s or common-law partner’s child or grandchild; or
• your or your spouse’s or common-law partner’s brother, sister, niece, nephew, aunt, uncle, parent, or grandparent who was resident in Canada. You cannot claim this amount for a person who was only visiting you.

Also, each dependant must meet all the following conditions. The person must have:

• been 18 years of age or older when he or she lied with you;
• had a net income in 2017 (line 236 of his or her return, or the amount it would be if e or she filed a return) less than $19,584; and 
• been dependent on you because of an impairment in physical or mental functions, or if he or she is your or your spouse’s or common-law partner’s parent or grandparent, born in 1952 or earlier.

If you had to make support payments for a child, you cannot claim an amount on line 5840 for that child. However, if you were separated from your spouse or common-law partner for only part of 2017 because of a breakdown in your relationship, you may be able to claim an amount for that child on line 5840 (in addition to any allowable amounts on lines 5816 and 5848) if you do not claim any support amounts paid to your spouse or common-law partner on line 220 of your return. You can claim whichever amount is better for you.

How to claim this amount

For each of your dependants, calculate his or her net income (line 236 of his or her return, or the amount it would be if he or she filed a return). Complete the calculation for line 5840 on the Provincial Worksheet.

Claim made by more than one person – If you and another person support the same dependant, you can split the claim for that dependant. However, the total of your claim and the other person’s claim cannot be more than the maximum amount allowed for that dependant.

If anyone (including you) can claim this amount for a dependant, no one can claim an amount on line 5820 for that dependant. If anyone other than you claims an amount on line 5816 for a dependant, you cannot claim an amount on line 5840 for that dependant.

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 $7,656 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 $4,467 in addition to the base amount of $7,656. 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 online, 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 2017 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 and Enrolment Certificate;
• TL11A, Tuition and Enrolment Certificate – University Outside Canada;
• TL11B, Tuition and Enrolment Certificate – Flying School or Club; or
• TL11C, Tuition and Enrolment 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

If you are the parent or grandparent of a student or his or her spouse or common-law partner, the student may be able to transfer to you all or part of his or her unused tuition and education amounts for 2017. The maximum transferable amount from each student is $5,000 minus the amounts he or she uses, even if there is still an unclaimed part.

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 online 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 2000 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 2017, and no one claimed them on a 2016 return.

However, your total expenses have to be more than either 3% of your net income (line 236 of your return) or $2,122, 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 2017, and no one claimed them on a 2016 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 $2,122, 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 33 and 34 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 the gift was made;
• 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 35 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 2017, you can claim this credit on the deceased person’s final return.

If you were bankrupt in 2017, claim your farmers’ food donation tax credit on either the pre- or post‑bankruptcy return you file for the tax year ending December 31, 2017, 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 this credit

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

Step 3 – British Columbia tax

Line 48 – 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 55 – 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 55 of Form BC428.

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

Line 57 – 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 57 of Form BC428, the amount from line 5 of Form T2036.

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

Lines 59 to 65 – BC tax reduction

If your net income for the year is less than $32,221, 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 2017 you can claim the tax reduction on the deceased person's final return.

Line 67 – 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 2017, 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 67 of Form BC428.

Lines 70 and 71 – British Columbia political contribution tax credit

You can claim contributions you or your spouse made in 2017 to political parties or constituency associations registered in British Columbia, or to candidates seeking election to the British Columbia legislature.

How to claim this credit

Enter your total contributions on line 70 of Form BC428, and calculate the amount to enter on line 71 as follows:

• For contributions of more than $1,150, enter $500 on line 71 of Form BC428.
• For contributions of $1,150 or less, complete the calculation for line 71 on the Provincial Worksheet.

Supporting documents – If you are filing online, 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 73 – 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 2017 (and did not claim them on your 2016 return) or in the first 60 days of 2018.

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 73 of Form BC428, the "Tax credit amount" shown on Certificate ESOP 20.

Supporting documents – If you are filing online, 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 74 – 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 2017 (and did not claim them on your 2016 return) or in the first 60 days of 2018.

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 74 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 online, 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 75 – Total ESOP and EVCC tax credits

The maximum total ESOP and EVCC tax credits that you can claim on your 2017 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 2018, you can claim the tax credit on your 2017 or 2018 return or you can divide the credit between these two returns.

Write on the certificate the credit you are claiming on your 2017 return and the credit you will claim on your 2018 return.

If you file a 2018 paper return, attach a photocopy of the original 2017 certificate that shows the breakdown of your credit between your 2017 and 2018 returns. If you are filing electronically, keep your certificate in case we ask to see it.

Line 77 – 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 77 of Form BC428, the amount from line 9 of Form T1231.

Supporting documents – If you are filing online, 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, 2017, 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, 2017, 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, 2017, you were confined to a prison or a similar institution and were there for more than six months during 2017. 

Do not claim this credit on a return for a person who died in 2017.

The sales tax credit is for low-income families and individuals. If you had a spouse or common-law partner on December 31, 2017, 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, 2017, 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 2017, 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 2017, 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 in 2017 for improvements to your principal residence or the land on which your principal residence is situated.

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 2019.

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 2019 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 2017, 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, 2017, 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, 2017) 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, 2017) 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 2019 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, 2017) or was a person with a disability, and you are otherwise eligible, you can claim this credit on your return.

Were you bankrupt in 2017?

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 this credit

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 online, 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 2017 (and did not claim them on your 2016 return) or in the first 60 days of 2018. You can claim up to a maximum of $60,000 in 2017. Your Certificate SBVC 10 shows the date you bought your shares under "Investment date."

If you purchased VCC or EBC shares in 2017, 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 2018, you can elect to claim the tax credit on your 2017 return or you can claim it on your 2018 return. If you are electing to claim the credit in 2017, enter, on line 16 of Form BC479, the "Tax credit amount" shown on Certificate SBVC 10.

Supporting documents – If you are filing online, 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 2018 on your 2017 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 2017.

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. They also include costs incurred for environemntal studies and community consultations.

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 online, 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 2017 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 16 of Form T1014.

Supporting documents – If you are filing online, 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 2017;
• you carried on a business in British Columbia in 2017; and
• you employed a person who, in 2017, 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 online, 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 2017;
• your principal business was the construction, repair or conversion of ships in British Columbia; and
• you employed a person who, in 2017, 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 online, 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

Go online at E-services for individuals for more information and to use our services and tools.

• Log in or register for My Account, MyCRA or MyBenefitsCRA to use a wide range of services.
• Download our forms and guides at Forms and publications.
• Use our online calculators to find out your Canada child benefit or other amounts

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