5010-C BC428 (Page 1 of 3) T1 General - 2009 British Columbia Tax Complete this form and attach a copy of it to your return. For details, see the forms book. Step 1 - British Columbia non-refundable tax credits Line 5609: For internal use only Line 1 and line 5804: Basic personal amount claim $9,373 ^ Line 2 and line 5808: Age amount (if born in 1944 or earlier) (use provincial worksheet) (maximum $4,203) ^ Spouse or common-law partner amount Base amount 8,829.00 Minus: his or her net income from page 1 of your return ^ Line 3 and line 5812: Result: (if negative, enter "0") (maximum $8,026) ^ Line 4 and line 5816: Amount for an eligible dependant (use provincial worksheet) ^ Line 5 and line 5820: Amount for infirm dependants age 18 or older (use provincial worksheet) ^ Canada Pension Plan or Quebec Pension Plan contributions: Line 6 and line 5824: (amount from line 308 of your federal Schedule 1) ^ Line 7 and line 5828: (amount from line 310 of your federal Schedule 1) ^ Line 8 and line 5832: Employment Insurance premiums (amount from line 312 of your federal Schedule 1) ^ Line 9 and line 5833: Adoption expenses (amount from line 313 of your federal Schedule 1) ^ Line 10 and line 5836: Pension income amount (maximum $1,000) (see line 5836 in the forms book) ^ Line 11 and line 5840: Caregiver amount (use provincial worksheet) ^ Line 12 and line 5844: Disability amount (for self) (see line 5844 in the forms book) ^ Line 13 and line 5848: Disability amount transferred from a dependant (use provincial worksheet) ^ Line 14 and line 5852: Interest paid on your student loans (amount from line 319 of your federal Schedule 1) ^ Line 15 and line 5856: Your tuition and education amounts [attach Schedule BC(S11)] ^ Line 16 and line 5860: Tuition and education amounts transferred from a child ^ Line 17 and line 5864: Amounts transferred from your spouse or common-law partner [attach Schedule BC(S2)] ^ Line 18 and line 5868: Medical expenses from line 330 of your federal Schedule 1 ^ Line 19: Enter $1,949 or 3% of net income from line 236 of your return, whichever is less. ^ Line 20: Line 18 minus line 19 (if negative, enter "0") = ^ Line 21 and line 5872: Allowable amount of medical expenses for other dependants calculated for line 5872 on the Provincial Worksheet ^ Line 22 and line 5876: Add lines 20 and 21. = ^ Line 23 and line 5880: Add lines 1 through 17 and line 22. = ^ Line 24: Non-refundable tax credit rate 5.06% Line 25 and line 5884: Multiply line 23 by line 24. = ^ Donations and gifts: Line 26: Amount from line 345 of your federal Schedule 9 ^ multiplied by 5.06% = ^ Line 27: Amount from line 347 of your federal Schedule 9 ^ multiplied by 14.7% Line 28 and line 5896: Add lines 26 and 27. = ^ Line 29 and line 6150: Add lines 25 and 28. British Columbia non-refundable tax credits = ^ Enter this amount on line 41. Go to Step 2 on the next page. 5010-C BC528 (Page 2 of 3) Step 2 - British Columbia tax on taxable income Use the amount on line 30 to determine which ONE of the following columns you have to complete. *** Transcriber's Note: Use column 1 if the amount on line 30 is $35,716 or less. Use column 2 if the amount on line 30 is more than $35,716, but not more than $71,433. Use column 3 if the amount on line 30 is more than $71,433, but not more than $82,014. Use column 4 if the amount on line 30 is more than $82,014, but not more than $99,588. Use column 5 if the amount on line 30 is more than $99,588. *** Column 1 Line 31: Enter the amount from line 30 above ^ Line 32: 0.00 Line 33: Line 31 minus line 32 (cannot be negative) = ^ Line 34: Rate 5.06% Line 35: Multiply line 33 by 5.06% = ^ Line 36: 0.00 Line 37: Add line 35 and line 36 = ^ Go to Step 3 Column 2 Line 31: Enter the amount from line 30 above ^ Line 32: 35,716.00 Line 33: Line 31 minus 35,716.00 (cannot be negative) = ^ Line 34: Rate 7.7% Line 35: Multiply line 33 by 7.7% = ^ Line 36: 1,807.00 Line 37: Add line 35 plus 1,807.00 = ^ Go to Step 3 Column 3 Line 31: Enter the amount from line 30 above ^ Line 32: 71,433.00 Line 33: Line 31 minus 71,433.00 (cannot be negative) = ^ Line 34: Rate 10.5% Line 35: Multiply line 33 by 10.5% = ^ Line 36: 4,557.00 Line 37: Add line 35 plus 4,557.00 = ^ Go to Step 3 Column 4 Line 31: Enter the amount from line 30 above ^ Line 32: 82,014.00 Line 33: Line 31 minus 82,014.00 (cannot be negative) = ^ Line 34: Rate 12.29% Line 35: Multiply line 33 by 12.29% = ^ Line 36: 5,668.00 Line 37: Add line 35 plus 5,668.00 = ^ Go to Step 3 Column 5 Line 31: Enter the amount from line 30 above ^ Line 32: 99,588.00 Line 33: Line 31 minus 99,588.00 (cannot be negative) = ^ Line 34: Rate 14.7% Line 35: Multiply line 33 by 14.7% = ^ Line 36: 7,828.00 Line 37: Add line 35 plus 7,828.00 = ^ Go to Step 3 Step 3 - British Columbia tax Line 38: Enter the amount from line 37. ^ Line 39 and line 6151: Enter your British Columbia tax on split income from Form T1206. ^ Line 40: Add lines 38 and 39. = ^ Line 41: Enter your British Columbia non-refundable tax credits from line 29. ^ Line 42 and line 6152: British Columbia dividend tax credit: Credit calculated for line 6152 on the Provincial Worksheet ^ Line 43 and line 6153: British Columbia overseas employment tax credit: Amount calculated for line 43 on the Provincial Worksheet ^ Line 44 and line 6154: British Columbia minimum tax carryover: Amount from line 427 of federal Schedule 1 ^ multiplied by 33.7% = ^ Line 45: Add lines 41 through 44. ^ Line 46: Line 40 minus line 45 (if negative, enter "0") = ^ British Columbia additional tax for minimum tax purposes Line 47: Amount from line 117 on Form T691 ^ multiplied by 33.7% = ^ Line 48: Add lines 46 and 47. = ^ Line 49: Provincial foreign tax credit from Form T2036 ^ Line 50: Line 48 minus line 49 = ^ BC tax reduction If your net income (line 236 of your return) is less than $29,441, complete the following calculation. Otherwise, enter "0" on line 57 and continue on line 58. Line 51: Basic reduction claim $389 ^ Line 52: Enter your net income from line 236 of your return. ^ Line 53: Base amount $17,285.00 Line 54: Line 52 minus line 53 (if negative, enter "0") ^ Line 55: Applicable rate 3.2% Line 56: Multiply line 54 by line 55. = ^ Line 57: Line 51 minus line 56 (if negative, enter "0") = ^ Line 58: Line 50 minus line 57 (if negative, enter "0") = ^ Line 59: Logging tax credit from Form FIN 542 ^ Line 60: Line 58 minus line 59 (if negative, enter "0") = ^ Continue on the next page. 5010-C BC428 (Page 3 of 3) Step 3 - British Columbia tax (continued) Line 60: Enter the amount from line 60 on the previous page. ^ British Columbia political contribution tax credit Line 61 and line 6040: Enter British Columbia political contributions made in 2009. ^ Line 62: Credit calculated for line 62on the Provincial Worksheet (maximum $500) ^ Line 63: Line 60 minus line 62 (if negative, enter "0") = ^ British Columbia employee investment tax credits Line 64 and line 6045: Enter your employee share ownership plan tax credit from Certificate ESOP 20. ^ Line 65 and line 6047: Enter your employee venture capital tax credit from Certificate EVCC 30. ^ Line 66: Add lines 64 and 65. (maximum $2,000) = ^ Line 67: Line 63 minus line 66 (if negative, enter "0") = ^ British Columbia mining flow-through share tax credit Line 68 and line 6881: Enter the tax credit amount calculated on Form T1231. ^ Line 69: Line 67 minus line 68 (if negative, enter "0"). British Columbia tax ^ Enter the result on line 428 of your return.