,,bc#dgi--,briti% ,columbia
                ,cr$its
    
                      ,t#a ,g5]al--#bjji

  ,-plete ! calcul,ns t apply 6y &
.atta* .a .copy ( ? =m 6yr return4 ,=
details1 see ! =ms book4

      ,sales tax cr$it 7= l[-9come
         families & 9dividuals7
    
  ,if y _h a sp\se or -mon-law "pn] on
,decemb] #ca1 #bjji1 ..only "o ( .y c
claim ? cr$it = bo? ( y4

       ,9come =! sales tax cr$it
    
,transcrib]'s note3
  7,! foll[+ is set up 9 two columns3
  ,column #a3 ,y
  ,column #b3 ,yr sp\se or -mon-law
    "pn]7
  
                                      #a
                ,,bc#dgi
7#a7 ,5t] ! net 9come am.t
  f l9e #bcf (! return4
    ,y """"""""""""""""""" 4#----
    ,yr sp\se or -mon-law
      "pn] """""""""""""""""""""" 4#----
7#b7 ,total (! ,univ]sal
  ,* ,c>e ,b5efit repay;t
  7l9e #bac (! return7 &!
  regi/]$ 4abil;y sav+s
  plan 9come repay;t
  79clud$ on l9e #bcb7
    ,y """"""""""""""""""" 4#----
    ,yr sp\se or -mon-law
      "pn] """""""""""""""""""""" 4#----
7#c7 ,add l9es #a & #b4
    ,y """"""""""""""""""" 4#----
    ,yr sp\se or -mon-law
      "pn] """""""""""""""""""""" 4#----
7#d7 ,total (! ,univ]sal
  ,* ,c>e ,b5efit 7l9e
  #aag (! return7 &!
  regi/]$ 4abil;y sav+s

                                      #b
                ,,bc#dgi
  plan 9come 7l9e #abe (!
  return7
    ,y """"""""""""""""""" 4#----
    ,yr sp\se or -mon-law
      "pn] """""""""""""""""""""" 4#----
7#e7 ,l9e #c m9us l9e #d
  7if negative1 5t] 8#j07
    ,y """"""""""""""""""" 4#----
    ,yr sp\se or -mon-law
      "pn] """""""""""""""""""""" 4#----
7#f7 ,add ! am.ts f l9e #e
  9 column #a & column #b
  7if applica#74 ..,adju/$
  net family .9come """"""""""""" 4#----
7#g7 ,if y _h a sp\se or -mon-law
  "pn] on ,decemb] #ca1 #bjji1
  5t] 4#ah1jjj4 ,o!rwise1 5t]
  4#ae1jjj4 """"""""""""""""""""" 4#----
7#h7 ,l9e #f m9us l9e #g 7if
  negative1 5t] 8#j07 ..,9come =!
  sales tax .cr$it """""""""""""" 4#----


                                      #c
                ,,bc#dgi
7#i7 & 7#fjcc7 ,basic sales tax
  cr$it .claim .4#ge """""""""""" 4#----
7#aj7 & 7#fjce7 ,a4i;nal cr$it =
  yr sp\se or -mon-law "pn]
  .claim .4#ge """""""""""""""""" 4#----
7#aa7 ,add l9es #i & #aj4 """"""" 4#----
7#ab7 ,am.t f l9e #h 4#---- "ts
  #b@3p """"""""""""""""""""""""" 4#----
7#ac7 ,l9e #aa m9us l9e #ab 7if
  negative1 5t] 8#j07 .,sales
  .tax .cr$it """"""""""""""""""" 4#----

        ,briti% ,columbia v5ture
           capital tax cr$it
    
7#ad7 & 7#fjdi7 ,5t] yr
  v5ture capital tax cr$it
  f ,c]tificate .,,sbvc#aj
  = %>es acquir$ 9 #bjji4  4#----
7#ae7 & 7#fjej7 ,5t] yr
  v5ture capital tax cr$it
  f ,c]tificate .,,sbvc#aj
  = %>es pur*as$ dur+ ! f/
                                      #d
                ,,bc#dgi
  #fj "ds ( #bjaj t y
  .elect 6claim 9 #bjji4   4#----
7#af7 ,5t] yr unus$ v5ture
  capital tax cr$it f
  previ\s ye>s %[n on yr
  mo/ rec5t notice (
  assess;t or notice (
  reassess;t4 """""""""""" 4#----
7#ag7 ,add l9es #ad 6#af4
  7maximum 4#fj1jjj7 """"" 4#---- 4#----

     ,briti% ,columbia m9+ explor,n
               tax cr$it
    
7#ah7 & 7#fjea7 ,5t] yr m9+
  explor,n tax cr$it f ,=m ,t#hh4 4#----
7#ai7 & 7#fjec7 ,5t] yr
  m9+ explor,n tax cr$it
  allocat$ f a "pn]%ip f
  ,=m ,t#hh4 """"""""""""" 4#----



                                      #e
      ,briti% ,columbia tra9+ tax
                 cr$it
    
7#bj7 & 7#fjee7 ,5t] yr
  tra9+ tax cr$it =
  9dividuals f ,=m
  ,t#ajad4 """"""""""""""" 4#----
7#ba7 & 7#fjef7 ,5t] yr
  tra9+ tax cr$it =
  employ]s f ,=m
  ,t#ajad-a4 """"""""""""" 4#----
7#bb7 ,add l9es #bj & #ba4 4#---- 4#----
7#bc7 ,add l9es #ac1 #ag1
  #ah1 & #bb4 ,5t] !
  result on l9e #dgi ( yr
  return4 .,briti%
  .,columbia .cr$its """""""""""" 4#----







                                      #f