5010-D (Page 1 of 3) 
 
T1 General 2009 
 
Provincial Worksheet 
 
Use these charts to do some of the calculations you may need to complete Form 
BC428, British Columbia Tax. 
 
You can find more information about completing these calculations in the 
forms book. 
 
Keep this Provincial Worksheet for your records. Do not attach it to the 
return you send us. 
 
Line 5808 - Age amount 
 
Line 1: Maximum amount $4,203.00 
Line 2: Your net income from line 236 of your return ^
Line 3: Base amount $31,288.00 
Line 4: Line 2 minus line 3 (if negative, enter "0") = ^ 
Line 5: Applicable rate 15% 
Line 6: Multiply line 4 by line 5. ^
Line 7: Line 1 minus line 6 (if negative, enter "0"). = ^
Enter this amount on line 5808 of Form BC428. 
 
Line 5816 - Amount for an eligible dependant 
 
Line 1: Base amount $8,829.00 
Line 2: Dependant's net income (from line 236 of his or her return) ^
Line 3: Line 1 minus line 2 (if negative, enter "0"). = ^
Enter, on line 5816 of Form BC428, $8,026 or the amount on line 3, whichever 
is less. 
 
Line 5820 - Amount for infirm dependants age 18 or older 
 
Complete this calculation for each dependant. 
 
Line 1: Base amount $10,634.00 
Line 2: Dependant's net income (from line 236 of his or her return) ^
Line 3: Line 1 minus line 2 (if negative, enter "0"; if it is more than 
$4,101, enter $4,101) = ^
Line 4: If you claimed this dependant on line 5816, enter the amount claimed. 
^
Line 5: Allowable amount for this dependant: Line 3 minus line 4 (if 
negative, enter "0") = ^
 
Enter, on line 5820 of Form BC428, the total amount claimed for all 
dependants. 
 
Line 5840 - Caregiver amount 
 
Complete this calculation for each dependant. 
 
Line 1: Base amount $17,982.00 
Line 2: Dependant's net income (from line 236 of his or her return) ^
Line 3: Line 1 minus line 2 (if negative, enter "0"; if it is more than 
$4,101, enter $4,101) ^
 
Line 4: If you claimed this dependant on line 5816, enter the amount claimed. 
^
 
Line 5: Allowable amount for this dependant: Line 3 minus line 4 (if 
negative, enter "0") = ^
 
Enter, on line 5840 of Form BC428, the total amount claimed for all 
dependants. 
 
 
5010-D (Page 2 of 3) 
 
Provincial Worksheet (continued) 
 
Line 5844 - Disability amount (supplement calculation if you were under age 
18 on December 31, 2009) 
 
(read line 5844 in the forms book) 
 
Line 1: Maximum supplement $4,101.00 
Line 2: Total child care and attendant care expenses claimed for you by 
anyone ^
Line 3: Base amount $2,381.00 
Line 4: Line 2 minus line 3 (if negative, enter "0") = ^
Line 5: Line 1 minus line 4 (if negative, enter "0") = ^
 
Enter, on line 5844 of Form BC428, the amount on line 5 plus $7,030 (maximum 
claim $11,131), unless this calculation is being completed for the claim on 
line 5848. 
 
Line 5848 - Disability amount transferred from a dependant 
 
Complete this calculation for each dependant. 
 
Line 1: Base amount $7,030.00 
Line 2: If the dependant was under age 18 on December 31, 2009, enter the 
amount from line 5 of the calculation for line 5844 for the dependant. If the 
dependant was age 18 or older, enter "0". ^
Line 3: Add lines 1 and 2. = ^
Line 4: Total of amounts your dependant can claim on lines 5804 to 5840 of 
his or her Form BC428 ^
Line 5: Add lines 3 and 4. = ^
Line 6: Dependant's taxable income (from line 260 of his or her return) ^
Line 7: Allowable amount for this dependant: Line 5 minus line 6 (if 
negative, enter "0"). Enter, on line 5848 of Form BC428, the amount on line 3 
or line 7, whichever is less. ^
 
Enter, on line 5848 of Form BC428, the total amount claimed for all disabled 
dependants. 
 
If, at the end of the year, you and your dependant were not residents of the 
same province or territory, special rules may apply. Call the Canada Revenue 
Agency to determine the amount you can claim. 
 
Line 5872 - Allowable amount of medical expenses for other dependants 
 
Complete this calculation for each dependant. 
Line 1: Medical expenses for other dependant 
Line 2: Enter $1,949 or 3% of the dependant's net income (from line 236 of 
his or her return), whichever is less. ^
Line 3: Line 1 minus line 2 (if negative, enter "0"; if it is more than 
$10,000, enter $10,000) = ^
 
Enter, on line 5872 of Form BC428, the total amount claimed for all other 
dependants. 
 
Line 6152 - British Columbia dividend tax credit 
 
Determine the amount to enter on line 6152 of Form BC428 by completing one of 
the two following calculations: 
 
- If you have an amount on line 120 and no amount on line 180 of your return, 
complete the following: 
 
Line 120 of your return ^
multiplied by 11% - ^
Enter this amount on line 6152 of Form BC428. 
 
- If you have amounts on lines 180 and 120 of your return, complete the 
following: 
 
Line 1: Line 120 of your return ^
Line 2: Line 180 of your return ^
Line 3: Line 1 minus line 2 = ^
Line 4: Line 2 multiplied by 4.2% = ^
Line 5: Line 3 multiplied by 11% = ^
Line 6: Add lines 4 and 5. = ^
Enter this amount on line 6152 of Form BC428. 
 
 
5010-D (Page 3 of 3) 
 
Provincial Worksheet (continued) 
 
Line 43 - British Columbia overseas employment tax credit 
 
Determine your British Columbia overseas employment tax credit by completing 
the following calculation, and enter the amount from line 1 on line 43 of 
Form BC428. 
 
Line 1: British Columbia tax before the overseas employment tax credit* ^
divided by Federal tax before the overseas employment tax credit** ^
multiplied by Federal overseas employment tax credit*** ^
= ^
 
* Amount from line 37, less the total of the amounts from lines 41 and 42 of 
Form BC428 
 
** Amount from line 36 of federal Schedule 1, less the total of the amounts 
from lines 350 and 425 of that schedule 
 
*** Amount from line 426 of federal Schedule 1 
 
Line 62 - British Columbia political contribution tax credit 
 
Determine the amount to enter on line 62 of Form BC428 as follows: 
 
- for contributions of $100 or less, complete Column 1 below; 
- for contributions of more than $100 but not more than $550, complete Column 
2 below; 
- for contributions of more than $550 but not more than $1,150, complete 
Column 3 below; or 
- for contributions of more than $1,150, enter $500 on line 62. 
 
Column 1 
Line 1: Enter your total contributions ^
Line 2: 0.00 
Line 3: Line 1 minus 0.00 (cannot be negative) = ^
Line 4: Rate 75% 
Line 5: Multiply line 3 by 75% = ^
Line 6: 0.00 
Line 7: Add line 5 plus 0.00 = ^
Enter this amount on line 62 of Form BC428 
 
Column 2 
Line 1: Enter your total contributions ^
Line 2: 100.00 
Line 3: Line 1 minus 100.00 (cannot be negative) = ^
Line 4: Rate 50% 
Line 5: Multiply line 3 by 50% = ^
Line 6: 75.00 
Line 7: Add line 5 plus 75.00 = ^
Enter this amount on line 62 of Form BC428 
 
Column 3 
Line 1: Enter your total contributions ^
Line 2: 550.00 
Line 3: Line 1 minus 550.00 (cannot be negative) = ^
Line 4: Rate 33.33%
Line 5: Multiply line 3 by 33.33% = ^
Line 6: 300.00 
Line 7: Add line 5 plus 300.00 = ^
Enter this amount on line 62 of Form BC428