Use the information on this page to help you complete your provincial tax and credits form. 

On this page

• New for 2023
• British Columbia benefits for individuals and families
• Form BC428 – British Columbia Tax
• Form BC479 – British Columbia Credits
• Download a copy of British Columbia tax information for 2023
• Prior years

New for 2023

The personal income levels used to calculate your British Columbia tax have changed.

The amounts for most provincial non-refundable tax credits have changed.

The clean buildings tax credit is effective February 23, 2022. For more information, see British Columbia clean buildings tax credit.

The training tax credit has been extended until December 31, 2024.

The shipbuilding and ship repair industry tax credit has been extended until December 31, 2024.

The farmer's food donation tax credit has been extended until December 31, 2026.

A new refundable renter's tax credit is available for individuals. For more information, see British Columbia renter's tax credit.

British Columbia benefits for individuals and families

To make sure you get your payments on time, you and your spouse or common-law partner need to file your 2023 Income Tax and Benefit Return(s) by April 30, 2024. The CRA will use the information from your return(s) to calculate the payments you are entitled to get from the following programs:

BC family benefit

This benefit is a non-taxable amount paid to most families with children under the age of 18. This amount is combined with the Canada child benefit into a single monthly payment.

You do not need to apply for the BC Family benefit. The Canada Revenue Agency (CRA) will use the information from your Form RC66, Canada Child Benefits Application to determine if you are entitled to receive this credit.

BC climate action tax credit

This credit is a non-taxable amount paid to help individuals and families with the carbon taxes they pay. This amount is combined with the quarterly payment of the federal GST/HST credit.

You do not need to apply for the GST/HST credit or the BC climate action tax credit. The CRA will use the information from your return to determine if you are entitled to receive these credits.

The BC family benefit and the BC climate action tax credit are fully funded by the Province of British Columbia. For more information, call the CRA at 1-800-387-1193.

Form BC428 – British Columbia Tax and Credits

Use this form to calculate your provincial taxes and credits to report on your return. Form BC428 must be completed after you have completed steps 1 to 5 of your federal income tax and benefit return.

Who should complete Form BC428

Complete Form BC428 if one of the following applies:

• You were a resident of British Columbia at the end of the year

• You were a non-resident of Canada in 2023 and any of the following applies:

  • You earned income from employment only in British Columbia
  • You received income from a business with a permanent establishment only in British Columbia

Completing Form BC428

1. Fill out Part A – British Columbia tax on taxable income

   Calculate your tax on taxable income using the chart in Part A

2. Fill out Part B – British Columbia non-refundable tax credits

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

   If you are a newcomer to Canada or an emigrant

   As a newcomer or an emigrant, you may be limited in the amount you can claim for certain provincial non-refundable tax credits.

   If you reduced your claim for any of the following federal amounts, you also need to reduce your claim for the corresponding provincial amount in the same manner:

   Corresponding federal and provincial non-refundable tax credits

   Federal amount on your return	Corresponding provincial amount on Form BC428
   line 30000	line 58040
   line 30100	line 58080
   line 30300	line 58120
   line 30400	line 58160
   line 30425/30450	line 58175
   line 31600	line 58440
   line 31800	line 58480
   line 32400	line 58600
   line 32600	line 58640

   For examples on how to calculate these amounts, see Guide T4055, Newcomers to Canada.

   Expand all - part B
   Collapse all - part B
   • Line 58120 – Spouse or common-law partner amount

     You can claim this amount if the rules are met for claiming the amount on line 30300 of your return and your spouse's or common-law partner's net income from line 23600 of their return (or the amount that it would be if they filed a return) is less than $11,285.

   • Line 58160 – Amount for an eligible dependant

     You can claim this amount if the rules are met for claiming the amount on line 30400 of your return and your dependant's net income from line 23600 of their return (or the amount that it would be if they filed a return) is less than $11,285.

   • Line 58175 – British Columbia caregiver amount

     You may be able to claim up to $5,243 for your spouse or common-law partner or an eligible relative who was dependent on you because of an impairment in physical or mental functions at any time in the year.

     An eligible relative is one of the following:

     • your (or your spouse's or common-law partner's) child or grandchild
     • your (or your spouse's or common-law partner's) parent, grandparent, brother, sister, aunt, uncle, niece, or nephew who was a resident in Canada at any time in the year

     Each dependant must meet all of the following conditions:

     • They were 18 years of age or older
     • Their net income for 2023 from line 23600 of their return (or the amount that it would be if they filed a return) was less than $22,985
     • They were dependent on you because of an impairment in physical or mental functions

     How to claim this amount

     Complete the calculation for line 58175 using Worksheet BC428. If you are claiming this amount for more than one dependant, enter the total amount on line 58175 of your Form BC428.

   • Line 58315 – Volunteer firefighters' amount and
     Line 58316 – Search and rescue volunteers' amount

     You can claim the volunteer firefighters' amount (VFA) or the search and rescue volunteers' amount (SRVA) if the rules are met for claiming the amount on line 31220 or line 31240 of your return.

     Enter on line 58315 the VFA you claimed on line 31220 of your return or enter on line 58316 the SRVA you claimed on line 31240 of your return.

     Only residents of British Columbia are eligible for these amounts. If you were not a resident of British Columbia at the end of the year, you cannot claim either of these credits when calculating your British Columbia tax even if you may have received income from a source in British Columbia in 2023.

   • Line 58330 – Adoption expenses

     You can claim this amount if the rules are met for claiming the amount on line 31300 of your return.

     You can claim up to $18,210 of eligible expenses for each child.

     Enter on line 58330 the amount you claimed on line 31300 of your return.

     Only residents of British Columbia are eligible for this amount. If you were not a resident of British Columbia at the end of the year, you cannot claim this tax credit when calculating your British Columbia tax even if you may have received income from a source in British Columbia in 2023.

   • Line 58360 – Pension income amount

     The amount you can claim on line 58360 is the amount on line 31400 of your return or $1,000, whichever is less.

     Only residents of British Columbia are eligible for this amount. If you were not a resident of British Columbia at the end of the year, you cannot claim this tax credit when calculating your British Columbia tax even if you may have received income from a source in British Columbia in 2023.

   • Line 58440 – Disability amount for self

     You can claim this amount if the rules are met for claiming the amount on line 31600 of your return.

     If you were 18 years of age or older at the end of the year, enter $8,986 on line 58440 of your Form BC428.

     If you were under 18 years of age at the end of the year, use Worksheet BC428 to calculate the amount to enter on line 58440.

   • Line 58480 – Disability amount transferred from a dependant

     You can claim this amount if the rules are met for claiming the amount on line 31800 of your return.

   • Line 58560 – Your tuition and education amounts

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

     If you claimed the Canada Training Credit (CTC) on line 45350 of your return, the amount you enter on line 59140 of your Schedule BC(S11) is already reduced by the CTC claimed.

     Transferring amounts

     If you do not use all of your 2023 tuition amount to reduce your provincial income tax to zero, you can transfer all or part of the unused amount to one of the following individuals that you designate:

     • your spouse or common-law partner (who would claim it on line 59090 of their Schedule BC(S2))
     • your parent or grandparent (who would claim it on line 58600 of their Form BC428)
     • your spouse’s or common‑law partner’s parent or grandparent (who would claim it on line 58600 of their Form BC428)

     If your spouse or common-law partner is claiming an amount for you on line 58120 or line 58640 of their Form BC428, you cannot transfer your unused tuition amount for the current year to your (or your spouse's or common-law partner's) parent or grandparent.

     To designate who can claim the transferred amount and to specify the provincial amount they can claim, complete any of the following forms that you received as a student:

     • Form T2202, Tuition and Enrolment Certificate
     • Form TL11A, Tuition and Enrolment Certificate – University Outside Canada
     • Form TL11C, Tuition and Enrolment Certificate – Commuter to the United States

     Complete the "Transfer or carryforward of unused amounts" section of Schedule BC(S11) to transfer an amount.

     Carrying forward amounts

     Complete the "Transfer or carryforward of unused amounts" section of Schedule BC(S11) to calculate the amount you can carry forward to a future year. 

     This amount is the part of your tuition and education amounts that you are not claiming for the current year and the part of your current-year tuition amount that you are not transferring to an individual that you designate.

     Supporting documents

     If you are filing a paper return, attach your completed Schedule BC(S11). Keep your supporting documents in case you are asked to provide them later.

   • Line 58600 – Tuition amount transferred from a child or grandchild

     You may be able to claim the transfer of all or part of the unused 2023 tuition amount from your child or grandchild or their spouse or common-law partner.

     The maximum amount each student can transfer to you is $5,000 minus the current year's amount that they claimed.

     How to claim this amount

     Enter, on line 58600, the total of all tuition amounts transferred to you from each student as shown on their forms T2202, TL11A, or TL11C.

     The student must enter this amount on line 59200 of their Schedule BC(S11). They may choose to transfer an amount that is less than the available provincial amount.

     The student cannot transfer to you any unused tuition and education amounts carried forward from previous years.

     If you and the student were not residents of the same province or territory on December 31, 2023, special rules may apply. For more information, call the CRA at 1-800-959-8281.

   • Line 58689 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2006 or later

     The medical expenses you can claim on line 58689 are the same as those you can claim on line 33099 of your return. They also have to cover the same 12-month period ending in 2023 and must be expenses that were not claimed for 2022.

   • Line 58729 – Allowable amount of medical expenses for other dependants

     You can claim medical expenses for other dependants in addition to the medical expenses for self, spouse or common-law partner, and your dependent children born in 2006 or later on line 58689.

     The medical expenses you can claim on line 58729 are the same as those you can claim on line 33199 of your return. They also have to cover the same 12-month period ending in 2023 and must be expenses that were not claimed for 2022.

   • Line 58980 – Farmers' food donation tax credit

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

     • You (or your spouse or common-law partner) carried on a farming business in British Columbia in the year the qualifying gift was made
     • You made a qualifying gift to an eligible charity on or after January 1, 2018, and have not claimed it yet
     • You claimed the qualifying gift on line 34000 of your federal Schedule 9, Donations and Gifts, and on line 58969 of your Form BC428 as a charitable donation or gift for the year

     You can claim 25% of the eligible amount of the total qualifying gifts made to an eligible donee.

     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 on or after January 1, 2018.

     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
     • 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 at least 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)
     • It is engaged in providing meals or snacks to students in a qualifying school

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

     Any unused amounts can be carried forward for five years as long as you (or your spouse or common-law partner) earned farming income in British Columbia in the year the gift was made.

     If you are preparing a return for a person who died in 2023, you can claim this credit on their final return.

     If you were bankrupt in 2023, claim your farmers' food donation tax credit on the pre- or post‑bankruptcy return you file for the tax year ending December 31, 2023, 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 34000 of your federal Schedule 9 that are qualifying gifts for the farmers' food donation tax credit. Then enter 25% of this amount on line 58980 of your Form BC428.

3. Fill out Part C – British Columbia tax

   Complete this part to calculate your British Columbia tax.

   Expand all - part C
   Collapse all - part C
   • Line 62 – British Columbia tax on split income

     If you are reporting federal tax on split income on line 40424 of your return, complete Part 3 of your Form T1206, Tax on Split Income, to calculate the British Columbia tax to enter on line 42800 of your return.

   • Line 69 – British Columbia additional tax for minimum tax purposes

     If you need to pay federal minimum tax as calculated on Form T691, Alternative Minimum Tax, complete the calculation on line 69 of your Form BC428 to determine your British Columbia additional tax for minimum tax purposes.

   • Line 71 – 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 able to claim a provincial foreign tax credit.

     How to claim this credit

     Complete Form T2036, Provincial or Territorial Foreign Tax Credit.

     Supporting documents

     If you are filing a paper return, attach your Form T2036.

   • Line 79 – British Columbia tax reduction

     If your net income for the year is less than $37,814, 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 2023, you can claim the tax reduction on their final return.

   • Line 81 – British Columbia logging tax credit

     You can claim this credit if you have to pay British Columbia logging tax for 2023 under the Logging Tax Act for logging operations in British Columbia.

     Enter, on line 81 of your Form BC428, the credit shown on Form FIN 542S, Logging Tax Return of Income, or Form FIN 542P, Logging Tax Return of Income for Processors.

   • Line 84 – British Columbia political contribution tax credit

     You can claim this credit if, in 2023, you (or your spouse or common-law partner) contributed to a political party or constituency association registered in British Columbia or to candidates seeking election to the British Columbia legislature. 

     How to claim this credit

     Enter your total political contributions made in 2023 on line 60400 of your Form BC428. Then calculate and enter your credit on line 84 as follows:

     • For contributions of more than $1,150, enter $500 on line 84 of your Form BC428
     • For contributions of $1,150 or less, complete the calculation for line 84 using Worksheet BC428

     Supporting documents

     If you are filing a paper return, attach the official receipt (signed by an official agent of the political party or independent candidate) for each contribution.

   • Line 86 – 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 2023 (that you did not claim on your 2022 return) or in the first 60 days of 2024.

     Your Certificate ESOP 20 confirms the amount of your investment and the credit you are entitled to. The date you bought your shares is shown 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.

     Supporting documents

     If you are filing a paper return, attach your Certificate(s) ESOP 20.

   • Line 87 – British Columbia employee venture capital corporation 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 2023 (that you did not claim on your 2022 return) or in the first 60 days of 2024.

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

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

     Supporting documents

     If you are filing a paper return, attach your Certificate(s) EVCC 30.

   • Line 88 – Total ESOP and EVCC tax credits

     The maximum total ESOP and EVCC tax credits you can claim on your 2023 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 a future year.

     If you bought ESOP or EVCC shares in the first 60 days of 2024, you can claim the tax credit on your 2023 or 2024 return or you can divide the credit between the two returns.

     On the certificate, enter the credit amount you are claiming on your 2023 return and the credit amount you will claim on your 2024 return.

     Supporting documents

     If you are filing a paper return, attach a photocopy of the original 2023 and 2024 certificates showing the breakdown of your credit between your 2023 and 2024 returns.

   • Line 90 – 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 have been renounced to you.

     Your BC qualifying expenses are shown in box 141 or box 151, or both on Form T101, Statement of Resource Expenses, that you received from a mining exploration corporation or in box 197 and box 241 of Form T5013, Statement of Partnership Income, that you received as a member of a partnership.

     How to claim this credit

     Complete Form T1231, British Columbia Mining Flow-Through Share Tax Credit.

     Supporting documents

     If you are filing a paper return, attach your Form T1231 and your T101 or T5013.

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. If the total of these credits is more than the taxes you have to pay, you may get a refund for the difference.

To claim these credits, attach a completed Form BC479, British Columbia Credits, to your return.

Download a copy of British Columbia tax information for 2023

The British Columbia tax information for 2023 is available in PDF.

For people with visual impairments, the following alternate formats are also available:

• E-text
• Large print pdf

While all Canada Revenue Agency web content is accessible, we also provide our forms and publications in alternate formats (digital audio, electronic text, Braille, and large print) to allow persons with disabilities to access the information they need.

Forms and publications

• British Columbia – 2023 Income tax package

Prior years

Previous-year information is also available.