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British Columbia Tax

BC428
T1 General - 2024

For more information about this form, go to canada.ca/bc-tax-info.

Part A - British Columbia tax on taxable income

Enter your taxable income from line 26000 of your return

Use the amount from line 1 to complete the appropriate column below.

If line 1 is $47,937 or less

If line 1 is more than $47,937, but not more than $95,875

If line 1 is more than $95,875, but not more than $110,076

If line 1 is more than $110,076, but not more than $133,664

If line 1 is more than $133,664, but not more than $181,232

If line 1 is more than $181,232, but not more than $252,752

If line 1 is more than $252,752

Enter the amount from line 8 on line 61 and continue at line 16.

Part B - British Columbia non-refundable tax credits

Internal use only					56090
Basic personal amount			claim $12,580		58040		16
Age amount (if you were born in 1959 or earlier) (use Worksheet BC428)			(maximum $5,641)		58080	+	17
Spouse or common-law partner amount
	Base amount				18
	Your spouse's or common-law partner's net income from line 23600 of their return			-	19
	Line 18 minus line 19 (if negative, enter "0")	(maximum $10,772)	58120	=		+	20
Amount for an eligible dependant
	Base amount				21
	Your eligible dependant's net income from line 23600 of their return			-	22
	Line 21 minus line 22 (if negative, enter "0")	(maximum $10,772)	58160	=		+	23
British Columbia caregiver amount (use Worksheet BC428)					58175	+	24
Add lines 16, 17, 20, 23 and 24						=	25

Continue on the next page.

Part B - British Columbia non-refundable tax credits (continued)

Amount from line 25 of the previous page

CPP or QPP contributions:

Amount from line 30800 of your return

58240

•27

Amount from line 31000 of your return

58280

•28

Employment Insurance premiums:

Amount from line 31200 of your return

58300

•29

Amount from line 31217 of your return

58305

•30

Volunteer firefighters' amount

58315

Search and rescue volunteers' amount

58316

Add lines 27 to 32

Subtotal for Schedule BC(S2)

Adoption expenses
(amount from line 31300 of your return)

(maximum $19,066 per child)

58330

Add lines 26, 33, and 34.

Pension income amount

(maximum $1,714)

58360

Line 35 plus line 36

Subtotal for Worksheet BC428

Disability amount for self
(claim $9,435 or, if you were under 18 years of age, use Worksheet BC428)

58440

Disability amount transferred from a dependant
(use Worksheet BC428)

58480

Add lines 37 to 39

Subtotal for Schedule BC(S11)

Interest paid on your student loans
(amount from line 31900 of your return)

58520

Your tuition and education amounts
(attach Schedule BC(S11))

58560

Tuition and education amounts transferred from a child

58600

Amounts transferred from your spouse or common-law partner
(attach Schedule BC(S2))

58640

Add lines 40 to 44

Medical expenses:
	Amount from line 33099 of your return			58689			46
	Amount from line 23600 of your return			47
	Applicable rate		x	48
	Line 47 multiplied by the percentage from line 48		=	49
	Enter whichever is less: $2,616 or or the amount from line 49.				-		50
	Line 46 minus line 50 (if negative, enter "0")				=		51
Allowable amount of medical expenses for other dependants (use Worksheet BC428)				58729	+		52
Line 51 plus line 52				58769	=			+	53
Line 45 plus line 53							58800	=	54
British Columbia non-refundable tax credit rate								x	55
Line 54 multiplied by the percentage from line 55							58840	=	56
Donations and gifts (use Worksheet BC428)							58969	=	57
Add lines 56 and 57								=	58
Farmers' food donation tax credit: Enter the amount of qualifying gifts also claimed on line 57						x 25% =	58980	+	59
Add lines 58 and 59 Enter this amount on line 64.		British Columbia non-refundable tax credits					61500	=	60

Continue on the next page.

Part C - British Columbia tax

British Columbia tax on taxable income from line 8

British Columbia tax on split income(complete Form T1206)

61510

•62

Line 61 plus line 62

British Columbia non-refundable tax credits from line 60

British Columbia dividend tax credit

(use Worksheet BC428)

61520

•65

British Columbia minimum tax carryover:

Amount from line 40427 of your return

x 33.7% =

61540

•66

Add lines 64 to 66

Line 63 minus line 67 (if negative, enter "0")

British Columbia additional tax for minimum tax purposes:

Amount from line 14 of Part 7 of Form T691

x =

Add lines 68 and 69

Provincial foreign tax credit (complete Form T2036)

Line 70 minus line 71 (if negative, enter "0")

British Columbia tax reduction

If your net income from line 23600 of your return is $0 or more, enter "0" on line 80 and continue on line 81. If it is less than $0, complete the following calculation:

Basic reduction		claim $286				73
Enter your net income from line 23600 of your return.				74
Base amount			-	75
Line 74 minus line 75 (if negative, enter "0")			=	76
Applicable rate			x	77
Multiply line 76 by line 77			=		-	78
Line 73 minus line 78 (if negative, enter "0")	British Columbia tax reduction				=		-	79
Line 72 minus line 79 (if negative, enter "0")							=	80

British Columbia logging tax credit from Form FIN 542S or Form FIN 542P							-	81
Line 80 minus line 81 (if negative, enter "0")							=	82

British Columbia political contribution tax credit
	British Columbia political contributions made in 2024			60400		83
	British Columbia political contribution tax credit (use Worksheet BC428)			(maximum $500)			-	84
Line 82 minus line 84 (if negative, enter "0")							=	85

British Columbia employee share ownership plan tax credit from Certificate ESOP 20				60450		•86
British Columbia employee venture capital tax credit from Certificate EVCC 30				60470	+	•87
Total ESOP and EVCC credits: Line 86 plus line 87		(maximum $0)			=		-	88
Line 85 minus line 88 (if negative, enter "0")							=	89

British Columbia mining flow-through share tax credit (complete Form T1231)						68810	-	90
Line 89 minus line 90 (if negative, enter "0"). Enter this amount on line 42800 of your return.			British Columbia tax				=	91