5010-C (Page 1 of 3) T1 General - 2011 BC428 British Columbia Tax Complete this form, and attach a copy to your return. For more information, see the related line in 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 $11,088 ^ Line 2 and line 5808: Age amount (if born in 1946 or earlier) (use provincial worksheet) (maximum $4,254) ^ Spouse or common-law partner amount Base amount 10,703.00 Minus: his or her net income from page 1 of your return ^ Line 3 and line 5812: Result: (if negative, enter "0") = ^ (maximum $9,730) ^ Amount for an eligible dependant Base amount 10,703.00 Minus: his or her net income from line 236 of his or her return ^ Line 4 and line 5816: Result: (if negative, enter "0") = ^ (maximum $9,730) = ^ Line 5 and line 5820: Amount for infirm dependants age 18 or older (use provincial worksheet) ^ CPP or QPP 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) ^ Employment Insurance premiums: Line 8 and line 5832: (amount from line 312 of your federal Schedule 1) ^ Line 9 and line 5829: (amount from line 317 of your federal Schedule 1) ^ Line 10 and line 5833: Adoption expenses (amount from line 313 of your federal Schedule 1) ^ Line 11 and line 5836: Pension income amount (maximum $1,000) ^ Line 12 and line 5840: Caregiver amount (use provincial worksheet) ^ Line 13 and line 5844: Disability amount (for self) ^ Line 14 and line 5848: Disability amount transferred from a dependant (use provincial worksheet) ^ Line 15 and line 5852: Interest paid on your student loans (amount from line 319 of your federal Schedule 1) ^ Line 16 and line 5856: Your tuition and education amounts [attach Schedule BC(S11)] ^ Line 17 and line 5860: Tuition and education amounts transferred from a child ^ Line 18 and line 5864: Amounts transferred from your spouse or common-law partner [attach Schedule BC(S2)] ^ Medical expenses: Line 19 and line 5868: Amount from line 330 of your federal Schedule 1 ^ Line 20: Enter $1,972 or 3% of line 236 of your return, whichever is less. ^ Line 21: Line 19 minus line 20 (if negative, enter "0") = ^ Line 22 and line 5872: Allowable amount of medical expenses for other dependants (use provincial worksheet) ^ Line 23 and line 5876: Add lines 21 and 22. = ^ Line 24 and line 5880: Add lines 1 through 18 and line 23. = ^ Line 25: British Columbia non-refundable tax credit rate 5.06% Line 26 and line 5884: Multiply line 24 by line 25. = ^ Donations and gifts: Line 27: Amount from line 345 of your federal Schedule 9 ^ multiplied by 5.06% = ^ Line 28: Amount from line 347 of your federal Schedule 9 ^ multiplied by 14.7% = ^ Line 29 and line 5896: Add lines 27 and 28. = ^ Line 30 and line 6150: Add lines 26 and 29. British Columbia non-refundable tax credits = ^ Enter this amount on line 42. Go to Step 2 on the next page. 5010-C (Page 2 of 3) Step 2 - British Columbia tax on taxable income Line 31: Enter your taxable income from line 260 of your return. ^ Complete the appropriate column depending on the amount on line 31. *** Transcriber's Note: Use column 1 if the amount on line 31 is $36,146 or less. Use column 2 if the amount on line 31 is more than $36,146, but not more than $72,293. Use column 3 if the amount on line 31 is more than $72,293, but not more than $83,001.00. Use column 4 if the amount on line 31 is more than $83,001.00, but not more than $100,787. Use column 5 if the amount on line 31 is more than $100,787. *** Column 1: Line 31 is $36,146 or less Line 32: Enter the amount from line 31. ^ Line 33: 0.00 Line 34: Line 32 minus line 33 (cannot be negative) = ^ Line 35: Rate 5.06% Line 36: Multiply line 34 by 5.06% = ^ Line 37: 0.00 Line 38: Add lines 36 and 37. Go to Step 3. = ^ Column 2: Line 31 is more than $36,146 but not more than $72,293 Line 32: Enter the amount from line 31. ^ Line 33: 36,146.00 Line 34: Line 32 minus line 33 (cannot be negative) = ^ Line 35: Rate 7.7% Line 36: Multiply line 34 by 7.7% = ^ Line 37: 1,829.00 Line 38: Add lines 36 and 37. Go to Step 3. = ^ Go to Step 3. = ^ Column 3: Line 31 is more than $72,293 but not more than $83,001 Line 32: Enter the amount from line 31. ^ Line 33: 72,293.00 Line 34: Line 32 minus line 33 (cannot be negative) = ^ Line 35: Rate 10.5% Line 36: Multiply line 34 by 10.5% ^ Line 37: 4,612 00 Line 38: Add lines 36 and 37. Go to Step 3. = ^ Go to Step 3. Column 4: Line 31 is more than $83,001 but not more than $100,787 Line 32: Enter the amount from line 31. ^ Line 33: 83,001.00 Line 34: Line 32 minus line 33 (cannot be negative) ^ Line 35: Rate 12.29% Line 36: Multiply line 34 by 12.29% = ^ Line 37: 5,736.00 Line 38: Add lines 36 and 37. Go to Step 3. = ^ Go to Step 3. Column 5: Line 31 is more than $100,787 Line 32: Enter the amount from line 31. ^ Line 33: 100,787.00 Line 34: Line 32 minus line 33 (cannot be negative) ^ Line 35: Rate 14.7% Line 36: Multiply line 34 by 14.7% = ^ Line 37: 7,922.00 Line 38: Add lines 36 and 37. = ^ Go to Step 3. Step 3 - British Columbia tax Line 39: Enter your British Columbia tax on taxable income from line 38. ^ Line 40 and line 6151: Enter your British Columbia tax on split income from Form T1206. ^ Line 41: Add lines 39 and 40. = ^ Line 42: Enter your British Columbia non-refundable tax credits from line 30. ^ British Columbia dividend tax credit: Line 43 and line 6152: Credit calculated for line 6152 on the Provincial Worksheet ^ British Columbia overseas employment tax credit: Line 44 and line 6153: Amount calculated for line 44 on the Provincial Worksheet ^ British Columbia minimum tax carryover: Line 45 and line 6154: Amount from line 427 of your federal Schedule 1 ^ multiplied by 33.7% = ^ Line 46: Add lines 42 through 45. = ^ Line 47: Line 41 minus line 46 (if negative, enter "0") = ^ British Columbia additional tax for minimum tax purposes: Line 48: Amount from line 117 on Form T691 ^ multiplied by 33.7% = ^ Line 49: Add lines 47 and 48. = ^ Line 50: Provincial foreign tax credit from Form T2036 ^ Line 51: Line 49 minus line 50 = ^ BC tax reduction If your net income (line 236 of your return) is less than $29,806, complete the following calculation. Otherwise, enter "0" on line 58 and continue on line 59. Line 52: Basic reduction claim $394 ^ Line 53: Enter your net income from line 236 of your return. ^ Line 54: Base amount 17,493.00 Line 55: Line 53 minus line 54 (if negative, enter "0") = ^ Line 56: Applicable rate 3.2% Line 57: Multiply line 55 by line 56. = ^ Line 58: Line 52 minus line 57 (if negative, enter "0") = ^ Line 59: Line 51 minus line 58 (if negative, enter "0") = ^ Line 60: Logging tax credit from Form FIN 542 ^ Line 61: Line 59 minus line 60 (if negative, enter "0") = ^ Continue on the next page. 5010-C (Page 3 of 3) Step 3 - British Columbia tax (continued) Line 62: Enter the amount from line 61 on the previous page. ^ British Columbia political contribution tax credit Line 63 and line 6040: Enter British Columbia political contributions made in 2011. ^ Line 64: Credit calculated for line 64 on the Provincial Worksheet (maximum $500) ^ Line 65: Line 62 minus line 64 (if negative, enter "0") = ^ British Columbia employee investment tax credits Line 66 and line 6045: Enter your employee share ownership plan tax credit from Certificate ESOP 20. ^ Line 67 and line 6047: Enter your employee venture capital tax credit from Certificate EVCC 30. ^ Line 68: Add lines 66 and 67. (maximum $2,000) = ^ Line 69: Line 65 minus line 68 (if negative, enter "0") = ^ British Columbia mining flow-through share tax credit Line 70 and line 6881: Enter the tax credit amount calculated on Form T1231. ^ Line 71: Line 69 minus line 70 (if negative, enter "0") British Columbia tax = ^ Enter the result on line 428 of your return. Privacy Act, Personal Information Bank number CRA PPU 005