,9=m,n = ,resid5ts ( ,briti%    #a
               ,columbia
    
          ,:at's new = #bjaa8
    
  ,! 9come levels & mo/ (! non-refunda#
tax cr$its us$ 6calculate yr ,briti%
,columbia 9come tax h *ang$4
  ,! rate us$ 6calculate ! divid5d tax
cr$it = eligi# divid5ds has *ang$4
  ,=m ,,bc#dbh1 ,briti% ,columbia ,tax1
reflects ^! *anges4

              ,g5]al 9=m,n
    
          ,,bc ,family ,bonus
    
  ,? program 9cludes ! basic family
bonus &! ,,bc ,e>n$ ,9come ,b5efit4 ,x
provides non-taxa# am.ts pd mon?ly 6help
l[- & mode/-9come families )! co/ (
rais+ *n "u #ah ye>s ( age4 ,b5efits >e
-b9$ )! ,canada ,* ,tax ,b5efit 96a s+le
mon?ly pay;t4
                                      #a
         ,basic ,family ,bonus       a#a
    
  ,! basic family bonus is calculat$
bas$ on ! numb] ( *n y h & yr adju/$
family net 9come4

       ,,bc ,e>n$ ,9come ,b5efit
    
  ,families ) e>n$ 9come may al 2 5titl$
6! ,,bc ,e>n$ ,9come ,b5efit4 ,! maximum
mon?ly b5efit a family may rcv dep5ds on
! numb] ( *n y h & yr adju/$ family net
9come4
  ,= m 9=m,n on ! pay;t am.ts1 see
,booklet ,t#daad1 ,canada ,* ,b5efits4
  ,"! is no ne$ 6apply sep>ately 6get
pay;ts "u ! ,,bc ,family ,bonus4 ,we w
use ! 9=m,n f yr ,canada ,* ,b5efits
applic,n 6det]m9e yr eligibil;y =!
program4
  ,file yr tax return--,y 7& yr sp\se or
-mon-law "pn]7 %d file yr #bjaa tax
return7s7 z soon z possi#4 ,! 9=m,n y
give on yr return7s7 w det]m9e h[ m* y w
get />t+ 9 ,july #bjab4               #b
        ,9=m,n = resid5ts ( ,,bc     b#a
  ,? program is fully fund$ 0! ,prov9ce
( ,briti% ,columbia4
  ,= m 9=m,n1 call ! ,canada ,rev5ue
,ag5cy 7,,cra7 at #a-hjj-chg-aaic4

           ,,bc ,,hst ,cr$it
    
  ,? cr$it is a non-taxa# refunda# pay;t
6help l[-9come 9dividuals & families
(fset ! impact (! sales taxes !y pay4 ,!
pay;t is -b9$ )! qu>t]ly pay;t (! f$]al
,,gst/,,hst cr$it4
  ,= m 9=m,n on ! pay;t am.ts1 see
,booklet ,,rc#dbaj1 ,,gst/,,hst ,cr$it4
  ,6get ? cr$it1 y 7or yr sp\se or -mon-
law "pn]7 %d apply =! ,,gst/,,hst cr$it
on page #a ( yr 7or yr sp\se's or -mon-
law "pn]'s7 tax return4
  ,file yr tax return--,y 7& yr sp\se or
-mon-law "pn]7 %d file yr #bjaa tax
return7s7 z soon z possi#4 ,! 9=m,n y
give on yr return7s7 w det]m9e h[ m* y w
get />t+ 9 ,july #bjab4
                                      #c
        ,9=m,n = resid5ts ( ,,bc     c#a
  ,? program is fully fund$ 0! ,prov9ce
( ,briti% ,columbia4
  ,= m 9=m,n1 call ! ,,cra at
#a-hjj-iei-aiec4

     ,,bc ,l[ ,9come ,climate ,ac;n
              ,tax ,cr$it
    
  ,? cr$it is a tax-free pay;t 6help l[-
9come 9dividuals & families )! c>bon
taxes !y pay4 ,! pay;t is -b9$ )!
qu>t]ly pay;t (! ,,bc ,,hst ,cr$it &!
f$]al ,,gst/,,hst cr$it4
  ,= m 9=m,n on ! pay;t am.ts1 see
,booklet ,,rc#dbaj1 ,,gst/,,hst ,cr$it4
  ,6get ? cr$it1 y 7or yr sp\se or -mon-
law "pn]7 %d apply =! ,,gst/,,hst cr$it
on page #a ( yr 7or yr sp\se's or -mon-
law "pn]'s7 tax return4
--------------------------------------#b
  ,file yr return--,y 7& yr sp\se or
-mon-law "pn]7 %d file yr #bjaa
return7s7 z soon z possi#4 ,! 9=m,n y
                                      #d
        ,9=m,n = resid5ts ( ,,bc     a#b
give on yr return7s7 w det]m9e h[ m* y w
get />t+ 9 ,july #bjab4
  ,? program is fully fund$ 0! ,prov9ce
( ,briti% ,columbia4
  ,= m 9=m,n1 call ! ,,cra at
#a-hjj-iei-aiec4

               ,= m 9=m,n
    
  ,if y h "qs ab ..,briti% ,columbia tax
& .cr$its1 visit ! ,,cra ,web site at
_+www.cra.gc.ca_: or call
#a-hjj-iei-hbha4
  ,6get =ms1 g 6! ,,cra ,web page at
_+www.cra.gc.ca/forms_: or call
#a-hjj-iei-bbba4

      ,-plet+ yr ,briti% ,columbia
                  =ms
    
  ,all ! 9=m,n y ne$ 6calculate yr
,briti% ,columbia 7,,bc7 tax & cr$its is
9clud$ on ! foll[+ pages4 ,y w f9d two
copies ( ,=m ,,bc#dbh1 ,briti%        #e
        ,9=m,n = resid5ts ( ,,bc     b#b
,columbia ,tax1 & ,=m ,,bc#dgi1 ,briti%
,columbia ,cr$its1 9 ? book4 ,-plete !
=ms t apply 6y1 & atta* a copy 6yr
return4
  ,! foll[+ 9=m,n w help y -plete ,=m
,,bc#dbh & ,=m ,,bc#dgi4
  ,! t]ms .sp\se & .-mon-law ."pn] >e
def9$ 9 ! ,g5]al ,9come ,tax & ,b5efit
,guide4
  ,! t]m ..5d (! .ye> m1ns ,decemb] #ca1
#bjaa1 ! date y left ,canada if y
emigrat$ 9 #bjaa1 or ! date ( d1? =a
p]son :o di$ 9 #bjaa4

,tax ,tip
  ,a numb] ( ,briti% ,columbia tax
  m1sures >e 4t9ct f correspond+ f$]al
  m1sures4 ,h["e1 _m rules = calculat+
  ,briti% ,columbia tax >e / bas$ on !
  f$]al ,9come ,tax ,act4 ,z a result1 y
  may f9d x easi] 6calculate yr f$]al
  tax f/4 ,yr total taxes paya# w 2 !
  same1 no matt] : tax y calculate f/4
                                      #f
         ,=m ,,bc#dbh1 ,briti%       c#b
             ,columbia ,tax
    
  ,-plete ,=m ,,bc#dbh if y 7 a resid5t
( ,briti% ,columbia at ! 5d (! ye>4
  ,if y _h 9come f a busi;s )a p]man5t
e/abli%;t \tside ,briti% ,columbia1
-plete ,=m ,t#bbjc1 ,prov9cial &
,t]ritorial ,taxes = #bjaa--,multiple
,jurisdic;ns1 .9/1d .( -plet+ ,=m
,,bc#dbh4
  ,y al h 6-plete ,=m ,,bc#dbh if y 7 a
non-resid5t ( ,canada 9 #bjaa & y e>n$
9come f employ;t 9 ,briti% ,columbia1 or
rcvd 9come f a busi;s )a p]man5t
e/abli%;t only 9 ,briti% ,columbia4

       ,/ep #a--,briti% ,columbia
        non-refunda# tax cr$its
    
  ,! eligibil;y crit]ia & rules = claim+
! ,briti% ,columbia non-refunda# tax
cr$its >e ! same z =! f$]al non-refunda#
tax cr$its4 ,h["e1 ..! value & calcul,n
( mo/ ,briti% ,columbia non-          #g
        ,9=m,n = resid5ts ( ,,bc     d#b
refunda# tax cr$its >e di6]5t f !
correspond+ f$]al .cr$its4
  ,6calculate "s (! non-refunda# tax
cr$its1 use ! ,prov9cial ,"w%eet 9 ?
book4

     ,newcom]s 6,canada & emigrants
    
  ,if y prorat$ any (! am.ts y claim$ on
l9es #cjj 6#cjf1 #cae1 #caf1 #cah1 #cbd1
& #cbf ( yr f$]al ,s*$ule #a1 y h
6prorate ! correspond+ prov9cial am.ts
on l9es #ehjd 6#ehbj1 #ehdj1 #ehdd1
#ehdh1 #ehfj1 & #ehfd4

       ,l9e #ehjd--,basic p]sonal
                  am.t
    
  ,claim 4#aa1jhh4

         ,l9e #ehjh--,age am.t
    
  ,y c claim ? am.t if y 7 #fe ye>s (
age or old] on ,decemb] #ca1 #bjaa1   #h
        ,9=m,n = resid5ts ( ,,bc     e#b
& yr net 9come 7l9e #bcf ( yr return7 is
less ?an 4#fj1jbd4
  ,if yr net 9come is3
    --4#ca1ffd or less1 5t] 4#d1bed on
      l9e #ehjh2 or
    --m ?an 4#ca1ffd b less ?an
      4#fj1jbd1 -plete ! calcul,n = l9e
      #ehjh on ! ,prov9cial ,"w%eet 9 ?
      book4
    
,tax ,tip
  ,y may 2 a# 6transf] all or "p ( yr
  age am.t 6yr sp\se or -mon-law "pn] or
  6claim all or "p ( 8 or h] age am.t4
  ,= m 9=m,n1 see l9e #ehfd4

     ,l9e #ehab--,sp\se or -mon-law
               "pn] am.t
    
  ,y c claim ? am.t if ! rules >e met =
claim+ ! am.t on l9e #cjc ( f$]al
,s*$ule #a & yr sp\se's or -mon-law
"pn]'s net 9come 7l9e #bcf ( 8 or h]
                                      #i
        ,9=m,n = resid5ts ( ,,bc     f#b
return1 or ! am.t t x wd 2 if he or %e
fil$ a return7 is less ?an 4#aj1gjc4
  ,-plete ! calcul,n on ,=m ,,bc#dbh1 &
5t] ! am.t on l9e #ehab4
--------------------------------------#c
,note
  ,5t] yr m>ital /atus &! 9=m,n ab yr
  sp\se or -mon-law "pn] 79clud+ 8 or h]
  net 9come1 ev5 if x is z]o7 9 !
  8,id5tific,n0 >ea on page #a ( yr
  return4

     ,l9e #ehaf--,am.t = an eligi#
                dep5dant
    
  ,y c claim ? am.t if ! rules >e met =
claim+ ! am.t on l9e #cje ( f$]al
,s*$ule #a & yr dep5dant's net 9come
7l9e #bcf ( 8 or h] return1 or ! am.t t
x wd 2 if he or %e fil$ a return7 is
less ?an 4#aj1gjc4
  ,-plete ! calcul,n on ,=m ,,bc#dbh1 &
5t] ! am.t on l9e #ehaf4
                                     #aj
        ,9=m,n = resid5ts ( ,,bc     a#c
,note
  ..,if y 7 a s+le .p>5t on ,decemb]
  #ca1 #bjaa1 & y *oose 69clude all
  ,univ]sal ,* ,c>e ,b5efit am.ts y rcvd
  9 #bjaa 9 ! 9come ( yr dep5dant1
  9clude ? am.t 9 ! calcul,n ( 8 or h]
  net 9come4

  ,if y h n alr -plet$ f$]al ,s*$ule #e1
-plete & atta* x 6yr return4

       ,l9e #ehbj--,am.t = 9firm
       dep5dants age #ah or old]
    
  ,y c claim ? am.t if ! rules >e met =
claim+ ! am.t on l9e #cjf ( f$]al
,s*$ule #a & yr dep5dant's net 9come
7l9e #bcf ( 8 or h] return1 or ! am.t t
x wd 2 if he or %e fil$ a return7 is
less ?an 4#aj1gfb4
  ,-plete ! calcul,n = l9e #ehbj on !
,prov9cial ,"w%eet 9 ? book4

                                     #aa
       ,l9e #ehbd--,,cpp or ,,qpp    b#c
         3tribu;ns "? employ;t
    
  ,5t] on ? l9e ! am.t y claim$ on l9e
#cjh ( yr f$]al ,s*$ule #a4

       ,l9e #ehbh--,,cpp or ,,qpp
      3tribu;ns on self-employ;t &
               o!r e>n+s
    
  ,5t] on ? l9e ! am.t y claim$ on l9e
#caj ( yr f$]al ,s*$ule #a4

     ,l9e #ehcb--,employ;t ,9sur.e
          premiums "? employ;t
    
  ,5t] on ? l9e ! am.t y claim$ on l9e
#cab ( yr f$]al ,s*$ule #a4

     ,l9e #ehbi--,employ;t ,9sur.e
      premiums on self-employ;t &
            o!r eligi# e>n+s
    
  ,5t] on ? l9e ! am.t y claim$ on l9e
#cag ( yr f$]al ,s*$ule #a4          #ab
      ,l9e #ehcc--,adop;n exp5ses    c#c
    
  ,y c claim ? am.t if ! rules >e met =
claim+ ! am.t on l9e #cac ( f$]al
,s*$ule #a4 ,5t] on l9e #ehcc ! am.t y
5t]$ on l9e #cac ( yr f$]al ,s*$ule #a4

,note
  ,only resid5ts ( ,briti% ,columbia >e
  eligi# = ? am.t4 ,if y >e n a resid5t
  ( ,briti% ,columbia1 y _c claim ? non-
  refunda# tax cr$it 9 calculat+ yr
  ,briti% ,columbia tax ev5 ?\< y may h
  rcvd 9come f a s\rce 9side ,briti%
  ,columbia 9 #bjaa4

      ,l9e #ehcf--,p5.n 9come am.t
    
  ,y c claim ? am.t if y met ! rules =
claim+ ! am.t on l9e #cad ( f$]al
,s*$ule #a4
  ,! am.t y c claim on l9e #ehcf is !
am.t on l9e #cad ( yr f$]al ,s*$ule #a
or 4#a1jjj1 :i*"e is .less4
                                     #ac
        ,9=m,n = resid5ts ( ,,bc     d#c
,note
  ,only resid5ts ( ,briti% ,columbia >e
  eligi# = ? am.t4 ,if y >e n a resid5t
  ( ,briti% ,columbia1 y _c claim ? non-
  refunda# tax cr$it 9 calculat+ yr
  ,briti% ,columbia tax ev5 ?\< y may h
  rcvd 9come f a s\rce 9side ,briti%
  ,columbia 9 #bjaa4

       ,l9e #ehdj--,c>egiv] am.t
    
  ,y c claim ? am.t if ! rules >e met =
claim+ ! am.t on l9e #cae ( f$]al
,s*$ule #a & yr dep5dant's net 9come
7l9e #bcf ( 8 or h] return1 or ! am.t t
x wd 2 if he or %e fil$ a return7 is
less ?an 4#ah1aih4
  ,-plete ! calcul,n = l9e #ehdj on !
,prov9cial ,"w%eet 9 ? book4




                                     #ad
      ,l9e #ehdd--,4abil;y am.t 7=   e#c
                 self7
    
  ,y c claim ? am.t if y met ! rules =
claim+ ! am.t on l9e #caf ( f$]al
,s*$ule #a4
    --,if y 7 ..#ah ye>s ( age or .ov]
      at ! 5d (! ye>1 5t] 4#g1aad on l9e
      #ehdd4
    --,if y 7 .."u #ah ye>s ( .age at !
      5d (! ye>1 y may 2 eligi# 6claim a
      supple;t up 6a maximum ( 4#d1aea 9
      a4i;n 6! 4abil;y am.t ( 4#g1aad4
      ,-plete ! calcul,n = l9e #ehdd on
      ! ,prov9cial ,"w%eet 9 ? book4
    
       ,l9e #ehdh--,4abil;y am.t
         transf]r$ f a dep5dant
    
  ,y c claim ? am.t if ! rules >e met =
claim+ ! am.t on l9e #cah ( f$]al
,s*$ule #a4
  ,-plete ! calcul,n = l9e #ehdh on !
,prov9cial ,"w%eet 9 ? book4
                                     #ae
      ,l9e #eheb--,9t]e/ pd on yr    f#c
              /ud5t loans
    
  ,5t] on ? l9e ! am.t y claim$ on l9e
#cai ( yr f$]al ,s*$ule #a4
--------------------------------------#d
     ,l9e #ehef--,yr tui;n & $uc,n
                 am.ts
    
  ,-plete ,s*$ule ,,bc7,s#aa71
,prov9cial ,tui;n & ,$uc,n ,am.ts4
  ,support+ docu;ts--,if y >e fil+
electronic,y1 keep all yr docu;ts 9 case
we ask 6see !m at a lat] date4 ,if y >e
fil+ a ..pap] return1 atta* yr -plet$
,s*$ule .,,bc7,s#aa71 b d n s5d yr o!r
docu;ts4 ,keep all yr docu;ts 9 case we
ask 6see !m at a lat] date4

     ,transf]r+ & c>ry+ =w>d am.ts
    
  ,y may n ne$ all ( yr #bjaa tui;n &
$uc,n am.ts 6reduce yr prov9cial 9come
tax 6z]o4 ,9 ? case1 y c .transf] all or
"s (! unus$ "p 6."o p]son1 ei 6yr    #af
        ,9=m,n = resid5ts ( ,,bc     a#d
sp\se or -mon-law "pn] 7:o wd claim x on
l9e #ehfd7 or 6yr or yr sp\se's or -mon-
law "pn]'s p>5t or gr&p>5t 7:o wd claim
x on l9e #ehfj74
  ,y c only transf] an am.t 6yr p>5t or
gr&p>5t1 or yr sp\se's or -mon-law
"pn]'s p>5t or gr&p>5t1 if yr sp\se or
-mon-law "pn] does n claim an am.t = y
on l9e #ehab or #ehfd4
  ,-plete ! 8,transf]/,c>ry=w>d ( unus$
am.t0 sec;n ( ,s*$ule ,,bc7,s#aa7
6calculate ! prov9cial am.t availa#
6transf]1 z well z ,=m ,t#bbjb1 ,$uc,n &
,textbook ,am.ts ,c]tificate1
,t#bbjb;,a1 ,tui;n1 ,$uc,n1 & ,textbook
,am.ts ,c]tificate1 ,,tl#aa;,a1 ,tui;n1
,$uc,n1 & ,textbook ,am.ts ,c]tificate--
,univ]s;y ,\tside ,canada1 ,,tl#aa;,b1
,tui;n1 ,$uc,n1 & ,textbook ,am.ts
,c]tificate--,fly+ ,s*ool or ,club1 or
,,tl#aa;,c1 ,tui;n1 ,$uc,n1 & ,textbook
,am.ts ,c]tificate--,commut] 6! ,unit$
,/ates1 6designate :o c claim !
transf]r$ am.t & 6specify ! am.t ?   #ag
        ,9=m,n = resid5ts ( ,,bc     b#d
p]son c claim4 ,? am.t may 2 di6]5t f !
am.t calculat$ =! same p]son on yr f$]al
,s*$ule #aa4 ,5t] ! prov9cial am.t y >e
transf]r+ on l9e #bj ( yr ,s*$ule
,,bc7,s#aa74

,tax ,tip
  ,if y >e transf]r+ an am.t 6a
  designat$ 9dividual1 only transf] !
  am.t ? p]son c use4 ,t way1 y c c>ry
  =w>d z m* z possi# 6use 9 a future
  ye>4

  ,-plete ! 8,transf]/,c>ry=w>d ( unus$
am.t0 sec;n ( ,s*$ule ,,bc7,s#aa7
6calculate ! am.t y c .c>ry .=w>d 6a
future ye>4 ,? am.t corresponds 6! "p (
yr tui;n & $uc,n am.ts y d n ne$ 6use 7&
d n transf]7 =! ye>4




                                     #ah
       ,l9e #ehfj--,tui;n & $uc,n    c#d
         am.ts transf]r$ f a *
    
  ,y c claim ^! am.ts if ! rules >e met
= claim+ ! am.t on l9e #cbd ( f$]al
,s*$ule #a4
  ,5t] on l9e #ehfj ! total ( all
prov9cial am.ts t ea* /ud5t has
transf]r$ 6y z %[n on 8 or h] ,=m
,t#bbjb1 ,t#bbjb;,a1 ,,tl#aa;,a1
,,tl#aa;,b1 or ,,tl#aa;,c4

,notes
  ,! /ud5t ..m/ h 5t]$ ? am.t on l9e
  .#bj ( 8 or h] ,s*$ule ,,bc7,s#aa74
  ,he or %e may h *os5 6transf] an am.t
  t is less ?an ! availa# prov9cial
  am.t4 ,! /ud5t _c transf] 6y any unus$
  tui;n & $uc,n am.ts c>ri$ =w>d f a
  previ\s ye>4

  ,if y &! /ud5t 7 resid5ts ( di6]5t
  prov9ces or t]ritories on ,decemb]
  #ca1 #bjaa1 special rules may apply4
  ,call ! ,canada ,rev5ue ,ag5cy     #ai
        ,9=m,n = resid5ts ( ,,bc     d#d
  6det]m9e ! am.t y c claim on l9e
  #ehfj4

  ,o!r rules may apply if ! /ud5t has a
  sp\se or a -mon-law "pn]4 ,r1d l9e
  #cbd 9 ! ,g5]al ,9come ,tax & ,b5efit
  ,guide4

  ,support+ docu;ts--,if y >e fil+
electronic,y or fil+ a .pap] .return1 d
n s5d any docu;ts4 ,keep all yr docu;ts
9 case we ask 6see !m at a lat] date4 ,!
./ud5t m/ atta* ,s*$ule ,,bc7,s#aa7 6his
or h] pap] return4

     ,l9e #ehfd--,am.ts transf]r$ f
       yr sp\se or -mon-law "pn]
    
  ,y c claim ^! am.ts if ! rules >e met
= claim+ ! am.t on l9e #cbf ( f$]al
,s*$ule #a4
  ,-plete ,s*$ule ,,bc7,s#b71 ,prov9cial
,am.ts ,transf]r$ ,f ,yr ,sp\se or
                                     #bj
        ,9=m,n = resid5ts ( ,,bc     e#d
,-mon-,law ,"pn]1 & atta* a copy 6yr
return4

     ,l9e #ehfh--,m$ical exp5ses =
     self1 sp\se or -mon-law "pn]1
      & yr dep5d5t *n born 9 #aiid
                or lat]
    
  ,! m$ical exp5ses y c claim on l9e
#ehfh >e ! same z ^? y c claim on l9e
#ccj ( yr f$]al ,s*$ule #a4 ,!y h 6cov]
! .same .#ab-mon? .p]iod 5d+ 9 #bjaa1 &
no "o has claim$ !m on a #bjaj return4
  ,h["e1 yr total exp5ses h 6be m ?an ei
.#c@3p ( yr net 9come 7l9e #bcf ( yr
return7 or .4#a1igb1 :i*"e is .less4

,note
  ,if ! total m$ical exp5ses claim$ >e m
  ?an 4#a1igb b less ?an 4#b1jeb1 x is
  important t y 5t] ! am.t on l9e #ehfh
  .& on l9e #ccj ( yr f$]al ,s*$ule #a4

                                     #ba
       ,l9e #ehgb--,all[a# am.t (    f#d
     m$ical exp5ses = o!r dep5dants
    
  ,9 a4i;n 6! m$ical exp5ses claim$ on
l9e #ehfh1 y c claim m$ical exp5ses =
o!r dep5dants4
  ,! m$ical exp5ses y c claim on l9e
#ehgb >e ! same z ^? y c claim on l9e
#cca ( yr f$]al ,s*$ule #a4 ,!y h 6cov]
! .same .#ab-mon? .p]iod 5d+ 9 #bjaa1 &
no "o has claim$ !m on a #bjaj return4
--------------------------------------#e
  ,! total exp5ses = ea* dep5dant h 6be
m ?an ei .#c@3p ( t dep5dant's net 9come
7l9e #bcf ( 8 or h] return7 or .4#a1igb1
:i*"e is .less4 ,! maximum am.t y c
claim is 4#aj1jjj = ea* dep5dant4
  ,-plete ! calcul,n = l9e #ehgb on !
,prov9cial ,"w%eet 9 ? book4

      ,l9e #ehif--,don,ns & gifts
    
  ,5t] ! am.ts f l9es #cde & #cdg ( yr
f$]al ,s*$ule #i & multiply !m 0! rates
on l9es #bg & #bh ( ,=m ,,bc#dbh4    #bb
       ,/ep #b--,briti% ,columbia    a#e
           tax on taxa# 9come
    
  ,5t] on l9e #ca yr taxa# 9come f l9e
#bfj ( yr return4 ,-plete ! appropriate
column dep5d+ on ! am.t 5t]$4

     ,/ep #c--,briti% ,columbia tax
    
      ,l9e #dj--,briti% ,columbia
           tax on split 9come
    
  ,if y h 6pay f$]al tax on split 9come
on l9e #dbd ( yr f$]al ,s*$ule #a1
-plete ,"p #b ( ,=m ,t#abjf1 ,tax on
,split ,9come1 6calculate ! prov9cial
tax t applies 6? 9come4 ,=m ,t#abjf al
3ta9s a special rule t applies 6! am.t y
5t] on l9e #dbh ( yr return4 ,y c f9d m
9=m,n on tax on split 9come 9 ! ,g5]al
,9come ,tax & ,b5efit ,guide4



                                     #bc
      ,l9e #dh--,briti% ,columbia    b#e
        a4i;nal tax = m9imum tax
                purposes
    
  ,if y h 6pay f$]al m9imum tax z
calculat$ on ,=m ,t#fia1 ,alt]native
,m9imum ,tax1 y w al h 6det]m9e yr
,briti% ,columbia a4i;nal tax = m9imum
tax purposes4 ,6d ?1 -plete ! calcul,n
on l9e #dh ( ,=m ,,bc#dbh4 ,y c f9d m
9=m,n on m9imum tax 9 ! ,g5]al ,9come
,tax & ,b5efit ,guide4

     ,l9e #ej--,prov9cial =eign tax
                 cr$it
    
  ,if yr f$]al =eign tax cr$it on non-
busi;s 9come is less ?an ! relat$ tax y
pd 6a =eign c.try1 y may 2 eligi# 6claim
a prov9cial =eign tax cr$it4
  ,6claim ! cr$it1 -plete ,=m ,t#bjcf1
,prov9cial or ,t]ritorial ,=eign ,tax
,cr$it4 ,y c get ? =m f ! ,,cra's ,web
site or 03tact+ u 7r1d 8,= m 9=m,n0 on
page #b ( ? book74                   #bd
        ,9=m,n = resid5ts ( ,,bc     c#e
  ,5t]1 on l9e #ej ( ,=m ,,bc#dbh1 ! tax
cr$it am.t f l9e #e ( ,=m ,t#bjcf4
  ,support+ docu;ts--,atta* ,=m ,t#bjcf
6yr pap] return4 ,if y >e fil+
electronic,y1 keep all yr docu;ts 9 case
we ask 6see !m4

        ,l9es #eb 6#eh--,,bc tax
                reduc;n
    
  ,if yr net 9come =! ye> is less ?an
4#bi1hjf1 y may 2 a# 6reduce or elim9ate
yr ,briti% ,columbia tax 0claim+ a ,,bc
tax reduc;n4
  ,if y >e prep>+ a return =a p]son :o
di$ 9 #bjaa1 y c claim ! tax reduc;n on
! dec1s$ p]son's f9al return4

      ,l9e #fj--,briti% ,columbia
             lo7+ tax cr$it
    
  ,if y h lo7+ op],ns 9 ,briti%
,columbia on : ,briti% ,columbia lo7+
                                     #be
        ,9=m,n = resid5ts ( ,,bc     d#e
tax is paya# "u ! ,lo7+ ,tax ,act =
#bjaa1 y may 2 a# 6claim ? cr$it4
  ,5t] yr cr$it 7%[n on ,=m ,,fin #edb1
,lo7+ ,tax ,return ( ,9come7 on l9e #fj
( ,=m ,,bc#dbh4

        ,l9es #fc & #fd--,briti%
      ,columbia political 3tribu;n
               tax cr$it
    
  ,y c claim 3tribu;ns y or yr sp\se
made 9 #bjaa 6political "pies or
3/itu5cy associ,ns regi/]$ 9 ,briti%
,columbia1 or 6c&idates 9 an elec;n 6!
,briti% ,columbia legislature4

               ,h[ 6claim
    
  ,5t] yr total 3tribu;ns on l9e #fc (
,=m ,,bc#dbh1 & calculate ! am.t 65t] on
l9e #fd z foll[s3
    --,= 3tribu;ns ( .m .?an .4#a1aej1
      5t] 4#ejj on l9e #fd ( ,=m
      ,,bc#dbh4                      #bf
        ,9=m,n = resid5ts ( ,,bc     e#e
    --,= 3tribu;ns ( .4#a1aej .or .less1
      -plete ! calcul,n = l9e #fd on !
      ,prov9cial ,"w%eet 9 ? book4
  ,support+ docu;ts--,= ea* 3tribu;n1
atta* 6yr pap] return ! (ficial receipt
sign$ 0an (ficial (! regi/]$ political
"py or 3/itu5cy associ,n1 or ! c&idate's
ag5t4 ,if y >e fil+ electronic,y1 keep
yr receipts 9 case we ask 6see !m4

      ,l9e #ff--,briti% ,columbia
      employee %>e [n]%ip plan tax
                 cr$it
    
  ,y c claim ? cr$it if y acquir$ %>es f
a regi/]$ ,briti% ,columbia employee %>e
[n]%ip plan 7,,esop7 at any "t 9 #bjaa
7& did n claim !m on yr #bjaj return7 or
9 ! f/ #fj "ds ( #bjab4
  ,yr ,c]tificate ,,esop #bj 3firms !
am.t ( yr 9ve/;t &! cr$it 6: y >e
5titl$4 ,! date y b"\ yr %>es w 2
9dicat$ 9 ! 8,9ve/;t date0 box4
                                     #bg
        ,9=m,n = resid5ts ( ,,bc     f#e
  ,if y b"\ %>es "u an employee %>e
[n]%ip plan1 & y want 6"k if ! plan is
regi/]$ "u ! ,employee ,9ve/;t ,act1 ask
yr employ]4
  ,5t]1 on l9e #ff ( ,=m ,,bc#dbh1 !
8,tax cr$it am.t0 %[n on ,c]tificate
,,esop #bj4
  ,support+ docu;ts--,atta*
,c]tificate7s7 ,,esop #bj 6yr pap]
return4 ,if y >e fil+ electronic,y1 keep
all yr c]tificates 9 case we ask 6see
!m4
--------------------------------------#f
      ,l9e #fg--,briti% ,columbia
      employee v5ture capital tax
                 cr$it
    
  ,y c claim ? cr$it if y acquir$ %>es f
a regi/]$ ,briti% ,columbia employee
v5ture capital corpor,n 7,,evcc7 at any
"t 9 #bjaa 7& did n claim !m on yr #bjaj
return7 or 9 ! f/ #fj "ds ( #bjab4
  ,yr ,c]tificate ,,evcc #cj 3firms !
am.t ( yr %>es &! cr$it 6: y >e      #bh
        ,9=m,n = resid5ts ( ,,bc     a#f
5titl$4 ,! date y b"\ yr %>es w 2
9dicat$ 9 ! 8,9ve/;t date0 box4
  ,5t]1 on l9e #fg ( ,=m ,,bc#dbh1 !
8,tax cr$it am.t0 %[n on ,c]tificate
,,evcc #cj4
  ,support+ docu;ts--,atta*
,c]tificate7s7 ,,evcc #cj 6yr pap]
return4 ,if y >e fil+ electronic,y1 keep
all yr c]tificates 9 case we ask 6see
!m4

,tax ,tip
  ,if y b"\ %>es f a regi/]$ ,,evcc1 y
  >e al eligi# =a f$]al tax cr$it4 ,= m
  9=m,n1 r1d l9es #dac & #dad 9 ! ,g5]al
  ,9come ,tax & ,b5efit ,guide4

  ,if y h "qs ab ! employee v5ture
capital tax cr$it1 3tact ! employee
v5ture capital corpor,n t issu$ yr %>es1
yr /ockbrok]1 or yr 9ve/;t advisor4


                                     #bi
       ,l9e #fh--,total ,,esop &     b#f
           ,,evcc tax cr$its
    
  ,! maximum .total ,,esop & ,,evcc tax
cr$its t y c claim on yr #bjaa return is
4#b1jjj4 ,! ,,esop & ,,evcc tax cr$its t
y d n claim 9 a ye> >e n refunda#1 & y
_c c>ry !m =w>d 6future ye>s4
  ,if y b"\ ,,esop or ,,evcc %>es 9 ! f/
#fj "ds ( #bjab1 y c claim ! tax cr$it
on yr #bjaa or #bjab return .or y c
divide ! cr$it 2t ^! two returns4
  ,write on ! c]tificate ! cr$it y >e
claim+ on yr #bjaa return &! cr$it y w
claim on yr #bjab return4
  ,simil>ly1 :5 y file yr #bjab pap]
return1 atta* a photocopy (! orig9al
c]tificate t %[s ! br1kd[n ( yr cr$it 2t
yr #bjaa & #bjab returns4 ,if y >e fil+
electronic,y1 keep yr c]tificate 9 case
we ask 6see x4



                                     #cj
      ,l9e #gj--,briti% ,columbia    c#f
        m9+ fl[-"? %>e tax cr$it
    
  ,y may claim ? cr$it if y 9ve/$ 9 fl[-
"? %>es & ,,bc fl[-"? m9+ exp5ditures
7,,bc qualify+ exp5ses7 h be5 ren\nc$
6y4
  ,yr ,,bc qualify+ exp5ses >e %[n 9 box
#ada on ,9=m,n ,slip ,t#aja1 ,/ate;t (
,res\rce ,exp5ses1 y rcvd f a m9+
explor,n corpor,n or 9 box #ada ( ,9=m,n
,slip ,t#ejac;,a1 ,/ate;t ( ,"pn]%ip
,9come = ,tax ,%elt]s & ,ren\nc$
,res\rce ,exp5ses1 y rcvd z a memb] (a
"pn]%ip4
  ,6claim ! cr$it1 -plete ,=m ,t#abca1
,briti% ,columbia ,m9+ ,fl[-,"? ,%>e
,tax ,cr$it4 ,y c get ? =m f ! ,,cra's
,web site or 03tact+ u 7r1d 8,= m 9=m,n0
on page #b ( ? book74
  ,5t]1 on l9e #gj ( ,=m ,,bc#dbh1 ! tax
cr$it f l9e #i ( ,=m ,t#abca4
  ,support+ docu;ts--,atta* a copy ( ,=m
,t#abca & yr ,t#aja or ,t#ejac;,a slips
6yr pap] return4 ,if y >e fil+       #ca
        ,9=m,n = resid5ts ( ,,bc     d#f
electronic,y1 keep all yr docu;ts 9 case
we ask 6see !m4

         ,=m ,,bc#dgi1 ,briti%
           ,columbia ,cr$its
    
  ,y may 2 5titl$ 6! v5ture capital tax
cr$it1 m9+ explor,n tax cr$it1 &! tra9+
tax cr$it1 ev5 if y d n h 6pay tax4
,6claim ^! cr$its1 .atta* a -plet$ ,=m
,,bc#dgi1 ,briti% ,columbia ,cr$its1 6yr
return4

     ,l9es #a 6#d--,v5ture capital
               tax cr$it
    
  ,y c claim ? cr$it if y acquir$ %>es f
a v5ture capital corpor,n 7,,vcc7 or
eligi# busi;s corpor,n 7,,ebc71 regi/]$
9 ,briti% ,columbia1 at any "t 9 #bjaa
7& did n claim !m on yr #bjaj return7 or
9 ! f/ #fj "ds ( #bjab4 ,y c claim up 6a
maximum ( 4#fj1jjj 9 #bjaa4 ,yr
                                     #cb
        ,9=m,n = resid5ts ( ,,bc     e#f
,c]tificate ,,sbvc #aj %[s ! date y b"\
yr %>es "u 8,9ve/;t date40
  ,if y pur*as$ ,,vcc or ,,ebc %>es 9
#bjaa1 5t]1 on l9e #a ( ,=m ,,bc#dgi1 !
8,tax cr$it am.t0 %[n on ,c]tificate
,,sbvc #aj4
  ,if y pur*as$ ,,vcc or ,,ebc %>es 9 !
f/ #fj "ds ( #bjab1 y c .elect 6claim !
tax cr$it on yr #bjaa return or y c
.claim x on yr #bjab return4 ,if y >e
elect+ 6claim ! cr$it 9 #bjaa1 5t]1 on
l9e #b ( ,=m ,,bc#dgi1 ! 8,tax cr$it
am.t0 %[n on ,c]tificate ,,sbvc #aj4
  ,support+ docu;ts--,atta* !
,c]tificate7s7 ,,sbvc #aj 6yr pap]
return4 ,if y >e fil+ electronic,y1 keep
all yr c]tificates 9 case we ask 6see
!m4
  ,= "qs ab ! v5ture capital tax cr$it1
3tact ! v5ture capital corpor,n or
eligi# busi;s corpor,n t issu$ yr %>es1
yr /ockbrok]1 or yr 9ve/;t advisor4

                                     #cc
     ,l9e #c--,unus$ v5ture capital   #g
        tax cr$it f previ\s ye>s
    
  ,any unus$ v5ture capital tax cr$it f
previ\s ye>s is %[n on yr mo/ rec5t
notice ( assess;t or notice (
reassess;t4 ,5t] ? am.t on l9e #c ( ,=m
,,bc#dgi4 ,we w %[ any am.t availa#
6c>ry =w>d 6#bjab on yr #bjaa notice (
assess;t4

      ,l9es #e & #f--,m9+ explor,n
               tax cr$it
    
  ,y c claim ? #bj@3p refunda# tax cr$it
if y 7 resid5t 9 ,briti% ,columbia at !
5d (! ye> & y 9curr$ qualifi$ m9+
explor,n exp5ses 9 ! prov9ce 9 #bjaa4
  ,qualifi$ m9+ explor,n exp5ses 9curr$
af ,febru>y #bj1 #bjjg1 9 prescrib$
,m.ta9 ,p9e ,beetle a6ect$ >1s >e eligi#
= an 5h.ed tax cr$it ( #aj@3p1 9 a4i;n
6! #bj@3p tax cr$it4

                                     #cd
        ,9=m,n = resid5ts ( ,,bc     a#g
  ,! exp5ses m/ h be5 9curr$ = det]m9+ !
exi/;e1 loc,n1 ext5t1 or qual;y (a m9]al
res\rce 9 ,briti% ,columbia4
  ,6claim ! cr$it1 -plete ,=m ,t#hh1
,briti% ,columbia ,m9+ ,explor,n ,tax
,cr$it 7,9dividuals74 ,y c get ? =m f !
,,cra's ,web site or 03tact+ u 7r1d 8,=
m 9=m,n0 on page #b ( ? book74
  ,if y >e claim+ a m9+ explor,n tax
cr$it allocat$ f a "pn]%ip1 y al h
6-plete ,=m ,t#abdi1 ,briti% ,columbia
,m9+ ,explor,n ,tax ,cr$it ,"pn]%ip
,s*$ule4 ,5t] yr propor;nate %>e on l9e
#bb ( ,=m ,t#hh & on l9e #f ( ,=m
,,bc#dgi4
  ,5t]1 on l9e #e ( ,=m ,,bc#dgi1 ! tax
cr$it am.t calculat$ on l9e #bc ( ,=m
,t#hh4
  ,support+ docu;ts--,atta* ,=m ,t#hh &1
if applica#1 ,=m ,t#abdi 6yr pap]
return4 ,if y >e fil+ electronic,y1 keep
all yr docu;ts 9 case we ask 6see !m4

                                     #ce
        ,l9es #g 6#i--,tra9+ tax     b#g
                 cr$it
    
              ,9dividuals
    
  ,y c claim ? refunda# tax cr$it if y 7
a resid5t ( ,briti% ,columbia at ! 5d (
#bjaa & y met c]ta9 require;ts 9 an
eligi# program adm9i/]$ "? ! ,briti%
,columbia ,9du/ry ,tra9+ ,au?or;y4
  ,6claim ! cr$it1 -plete ,=m ,t#ajad1
,briti% ,columbia ,tra9+ ,tax ,cr$it
7,9dividuals74 ,y c get ? =m f ! ,,cra's
,web site or 03tact+ u 7r1d 8,= m 9=m,n0
on page #b ( ? book74
  ,5t]1 on l9e #g ( ,=m ,,bc#dgi1 ! tax
cr$it am.t calculat$ on l9e #ah ( ,=m
,t#ajad4
  ,support+ docu;ts--,atta* ,=m ,t#ajad
6yr pap] return4 ,if y >e fil+
electronic,y1 keep all yr docu;ts 9 case
we ask 6see !m4


                                     #cf
               ,employ]s             c#g
    
  ,y c claim ? refunda# cr$it 9 respect
( sal>ies & wages pd1 & y met all (!
foll[+ 3di;ns3
    --y 7 a resid5t ( ,briti% ,columbia
      at ! 5d ( #bjaa2
    --y c>ri$ on a busi;s 9 ,briti%
      ,columbia 9 #bjaa2 &
    --y employ$ a p]son :o1 9 #bjaa1 met
      c]ta9 require;ts 9 an eligi#
      program adm9i/]$ "? ! ,briti%
      ,columbia ,9du/ry ,tra9+ ,au?or;y4
  ,if y 7 a memb] (a "pn]%ip o!r ?an a
specifi$ memb]1 s* z a limit$ "pn]1 y c
claim yr propor;nate %>e (! "pn]%ip's
tra9+ tax cr$it4
  ,6claim ! cr$it1 -plete ,=m ,t#ajad-a1
,briti% ,columbia ,tra9+ ,tax ,cr$it
7,employ]s74 ,y c get ? =m f ! ,,cra's
,web site or 03tact+ u 7r1d 8,= m 9=m,n0
on page #b ( ? book74
  ,5t]1 on l9e #h ( ,=m ,,bc#dgi1 ! tax
cr$it am.t f l9e #d ( ,=m ,t#ajad-a4
                                     #cg
        ,9=m,n = resid5ts ( ,,bc     d#g
  ,support+ docu;ts--,atta* ,=m
,t#ajad-a 6yr pap] return4 ,if y >e fil+
electronic,y1 keep all yr docu;ts 9 case
we ask 6see !m4



















                                     #ch