Information for Residents of British Columbia

Transcription

1 Table of contents Information for Residents of British Columbia Page What s new for 2017?... 2 Our services... 2 Individuals and families... 2 Interest and investments... 2 British Columbia... 3 Getting ready to do your taxes... 3 Did you know Getting the right benefit amount... 3 Do you have to file a return?... Return due date Payment due date... 4 Penalties and interest... 4 Ways to file your tax return... 4 Processing time... 4 Need help doing your taxes?... Direct deposit For more information... 4 BC early childhood tax benefit... 5 BC low income climate action tax credit... 5 Completing your British Columbia forms... 5 Form BC428, British Columbia Tax... 5 Step 1 British Columbia non-refundable tax credits... 5 Newcomers to Canada and emigrants... 5 Line 5804 Basic personal amount... Line 5808 Age amount Line 5812 Spouse or common-law partner amount... Line 5816 Amount for an eligible dependant Line 5820 Amount for infirm dependants age 18 or older... 6 Line 5824 CPP or QPP contributions through employment... 6 Line 5828 CPP or QPP contributions on self-employment and other earnings... 7 Line 5832 Employment insurance premiums through employment... 7 Line 5829 Employment insurance premiums on self-employment and other eligible earnings... 7 Line 5830 Volunteer firefighters amount (VFA) and Line 5845 Search and rescue volunteers amount (SRVA)... 7 Line 5833 Adoption expenses... 7 Line 5838 Children s fitness amount... Line 5842 Children s fitness equipment amount Line 5841 Children s arts amount... Line 5843 Education coaching amount Page Line 5836 Pension income amount... 9 Line 5840 Caregiver amount... 9 Line 5844 Disability amount (for self)... 9 Line 5848 Disability amount transferred from a dependant... 9 Line 5852 Interest paid on your student loans... 9 Line 5856 Your tuition and education amounts... 9 Line 5860 Tuition and education amounts transferred from a child Line 5864 Amounts transferred from your spouse or common-law partner Line 5868 Medical expenses for self, spouse or common-law partner, and your dependent children born in 2000 or later Line 5872 Allowable amount of medical expenses for other dependants Line 5896 Donations and gifts Line 5898 Farmers food donation tax credit Step 2 British Columbia tax on taxable income Step 3 British Columbia tax Line 48 British Columbia tax on split income Line 55 British Columbia additional tax for minimum tax purposes Line 57 Provincial foreign tax credit... Lines 59 to 65 BC tax reduction Line 67 British Columbia logging tax credit Lines 70 and 71 British Columbia political contribution tax credit Line 73 British Columbia employee share ownership plan tax credit Line 74 British Columbia employee venture capital tax credit Line 75 Total ESOP and EVCC tax credits Line 77 British Columbia mining flow-through share tax credit Form BC479, British Columbia Credits Lines 1 to 13 Sales tax credit Line 14 British Columbia home renovation tax credit for seniors and persons with disabilities Lines 15 to 18 Venture capital tax credit Lines 19 and 20 Mining exploration tax credit Line 23 Training tax credit (individuals) Line 24 Training tax credit (employers) Line 25 Shipbuilding and ship repair industry tax credit (employers) Index PC 1

2 What s new for 2017? We list the service enhancements and major changes below, including announced income tax changes that were not law when this information was published. You will find more information about these changes or any other recent developments in the General Income Tax and Benefit Guide (the guide) at canada.ca/taxes. Our services Address and direct deposit changes If you are registered for the full version of CRA s My Account or CRA s mobile apps, you can change your address and update your direct deposit information in participating NETFILE certified tax preparation software. For more information, go to canada.ca/netfile. Individuals and families Scholarships, fellowships, bursaries, and artists' project grants exemption (line 130) The eligibility for the exemption has been enhanced under certain conditions to include scholarships and bursaries received for occupational skills courses that are not at the post-secondary level. See page 30 in the guide. Canada caregiver amount The Canada caregiver amount has replaced the family caregiver amount, the amount for infirm dependants age 18 or older (line 306), and the caregiver amount (line 315). You could be entitled to claim this amount in the calculation of certain non-refundable tax credits if the person you are making the claim for has an impairment in physical or mental functions. See page 44 in the guide. Your tuition, education, and textbook amounts (line 323) As of January 1, 2017, the federal education and textbook amounts have been eliminated. The eligibility criteria for the tuition amount has been enhanced under certain conditions to include fees paid for occupational skills courses that are not at the post-secondary level. See page 51 in the guide. Medical expenses (lines 330 and 331) Individuals who need medical intervention to conceive a child are eligible to claim the same expenses as individuals with medical Interest and investments Investment tax credit (line 412) Eligibility for the mineral exploration tax credit has been extended to flow-through share agreements entered into before April 1, In addition, as of March 22, 2017, expenses for the creation of child care spaces are no longer eligible for the investment tax credit. See page 60 in the guide. ReFILE This service allows you to submit a request to adjust your return using NETFILE. See page 68 in the guide. infertility. You can also request an adjustment to claim such medical expenses on any income tax return for the 10 previous calendar years. See Eligible medical expenses on page 53 and How to change a return on page 68 in the guide. Donations and gifts (line 349) A gift of ecologicallysensitive land cannot be made to a private foundation after March 21, There are also a number of changes to the Ecological Gifts Program. For more information, see Gifts of ecologically-sensitive land, in Pamphlet P113, Gifts and Income Tax. Public transit amount (line 364) As of July 1, 2017, this amount has been eliminated. See page 56 in the guide. Children s arts amount (line 370) As of January 1, 2017, this amount has been eliminated. Children s fitness tax credit (lines 458 and 459) As of January 1, 2017, this credit has been eliminated. Disability tax credit (DTC) certification As of March 22, 2017, nurse practitioners have been added to the list of medical practitioners who may certify eligibility of a person for the DTC. See Guide RC4064, Disability Related Information. Labour-sponsored funds tax credit (lines 411 and 419) As of January 1, 2017, the tax credit for the purchase of shares of federally registered labour sponsored venture capital corporations (LSVCC) has been eliminated. The provincially registered LSVCC can still be claimed on lines 413 and 414. See page 60 in the guide. 2

3 British Columbia The income levels and most of the non-refundable tax credits used to calculate your British Columbia income tax have changed. Effective April 1, 2018, the maximum annual credit payment amount for the BC low income climate action tax credit will be increased from $ to $135 for adults and $34.50 to $40 for children. There are two new non-refundable tax credits: the volunteer firefighters amount and the search and rescue volunteers amount. The back-to-school amount has been eliminated. The effective rate used to calculate the dividend tax credit (for other than eligible dividends) has changed. The calculation of the BC tax reduction has changed. Getting ready to do your taxes Use this checklist to get ready to file your tax return. Filing a tax return on time will ensure you get all the benefits and credits you are entitled to and that your benefit payments are not delayed or stopped. Gather all your documents, such as T4 and T5 slips, receipts, notice of assessment and last year s tax return. Find out if your tax return and payment are due on April 30, Update any changes to your marital status, address or number of children for benefit purposes. Sign-up for direct deposit. Find out if you can get help doing your taxes. Find out about the different ways you can file your tax return. Did you know... There are benefits to filing a tax return even if you don t earn income! Filing early ensures your benefit and credit payments are not delayed or stopped. These include: Guaranteed income supplement (GIS) Canada child benefit (CCB) GST/HST credit and Working income tax benefit (WITB) If you have a spouse or common-law partner, he or she should also file a return early. Getting the right benefit amount Changes to your marital status, the number of children in your care, or your address directly affect your benefit payments. Let us know to avoid delays and incorrect payments. Update your personal information with the CRA using one of these online tools: MyBenefits CRA mobile app at canada.ca/cra-mobileapps My Account at canada.ca/my-cra-account Do you have to file a return? Some of the most common reasons when you must file a tax return are: You have to pay tax for The CRA sent you a request to file a return. You and your spouse or common-law partner elected to split pension income for You received working income tax benefit advance payments in You disposed of capital property in 2017 or you realized a capital gain. Even if none of these requirements applies to you, you should still file a return if: You want to claim a refund. You want to claim the working income tax benefit for You want to receive the GST/HST credit or the Canada child benefit. For other reasons to file, go to canada.ca/taxes. 3

4 Return due date File your 2017 tax return on or before April 30, Self-employed persons File your 2017 tax return on or before June 15, 2018, if you or your spouse or common law partner ran a business in However, file by April 30, 2018 if your business expenditures are primarily in connection with a tax shelter. Deceased persons See Guide T4011, Preparing Returns for Deceased Persons or go to canada.ca/taxes-dates-individuals. Payment due date Pay any balance due for 2017 on or before April 30, You can pay online or in person. For more information, go to canada.ca/payments or contact your financial institution. If you can t pay your taxes by April 30, 2018, go to canada.ca/cra-collections. Penalties and interest Penalties The CRA may charge you a penalty if: you filed your return late and you owe tax for 2017; you repeatedly failed to report income on your return; or you knowingly omitted or gave false information. Interest If you have a balance owing for 2017, the CRA charges compound daily interest starting May 1, 2018, on any unpaid amounts owing for This includes any balance owing if the CRA reassesses your return. The CRA may cancel or waive penalties or interest if you are unable to meet your tax obligations due to circumstances beyond your control. For more information, go to canada.ca/taxpayer-relief. Ways to file your tax return NETFILE Use our secure service to complete and file your tax return electronically using tax preparation software or a web tax application. Go to canada.ca/netfile for a list of available software and applications; including free ones. EFILE This is a secure service that lets authorized service providers, including a discounter, complete and file your return electronically. For more information, go to canada.ca/efile-individuals. Auto-fill my return This is a secure CRA service that automatically fills in certain parts of your current year return. You must be registered with MyAccount and be using a certified software product that offers this option. For more information, go to canada.ca/auto-fill-my-return. File a paper return Mail your return to your tax centre at the address given on the back of your forms book. If you prepare your return or other people s returns, mail each person s return in a separate envelope. However, if you file returns for more than one year for the same person, put them all in one envelope. Processing time Our goal is to send you a notice of assessment, as well as any refund, within: two weeks, if you file online; or eight weeks, if you file a paper return. Need help doing your taxes? Community Volunteer Income Tax Program If you have a modest income and a simple tax situation, community organization volunteers may be able to prepare your return for you. For more information, go to canada.ca/taxes-volunteer. Tax information videos For videos on topics such as the income tax and benefit return, the Canadian tax system, tax measures for persons with disabilities, registering for MyAccount and much more, go to canada.ca/cra-video-gallery. Tax information phone service (TIPS) For personal and general tax information by telephone, use the CRA s automated service, TIPS, by calling Individual tax enquiries Call to speak to an agent. Direct deposit Direct deposit is a fast, convenient, reliable, and secure way to get your CRA payments directly into your account at a financial institution in Canada. To enrol for direct deposit or to update your banking information, go to canada.ca/cra-direct-deposit. For more information Go online at canada.ca/taxes for more information and to use our services and tools. Log in or register for MyAccount, MyCRA or MyBenefitsCRA to use a wide range of services. Download our forms and guides at canada.ca/cra-forms. Use our online calculators to find out your Canada child benefit or other amounts. If you have questions about British Columbia tax and credits, visit canada.ca/en/revenue-agency or call the CRA at Remember... Flip your slip! Look on the back of your slips for information on where to report an amount. Sign and date your return. Attach to your return only the documents requested. Keep all other supporting documents. Send your tax return to the Canada Revenue Agency. 4

5 BC early childhood tax benefit The BC early childhood tax benefit is a non-taxable amount paid to most families with children under the age of six. This amount is combined with the Canada child benefit into a single monthly payment. There is no need to apply separately to get payments under the BC early childhood tax benefit program. We will use the information from your Canada child benefits application to determine your eligibility. File your return You (and your spouse or common-law partner) need to file your 2017 income tax and benefit return(s) to receive the BC early childhood tax benefit. The information you give on your return(s) will determine how much you will get starting in July To make sure your payments arrive on time, the return(s) should be filed by April 30, This program is fully funded by the Province of British Columbia. For more information about this program, go to canada.ca/en/revenue-agency/services/child-familybenefits/provincial-territorial-programs/province-britishcolumbia or call the Canada Revenue Agency (CRA) at BC low income climate action tax credit This credit is a non-taxable amount paid to help low-income individuals and families with the carbon taxes they pay. This amount is combined with the quarterly payment of the federal GST/HST credit. There is no need to apply for the GST/HST credit or the BC low income climate action tax credit. When you file your return, the Canada Revenue Agency will determine your eligibility and tell you if you are entitled to receive the credit. File your return You (and your spouse or common-law partner) need to file your 2017 return(s) to receive the BC low income climate action tax credit. The information you give on your return(s) will determine how much you will get starting in July To make sure your payments arrive on time, the return(s) should be filed by April 30, This credit is fully funded by the Province of British Columbia. For more information about this program, go to canada.ca/en/revenue-agency/services/child-familybenefits/provincial-territorial-programs/province-britishcolumbia or call the Canada Revenue Agency (CRA) at Completing your British Columbia forms All the information you need to complete your Form BC428, British Columbia Tax, and Form BC479, British Columbia Credits, is included on the following pages. You will find two copies of Form BC428 and Form BC479 in this book. Complete the forms that apply to you, and attach a copy to your return. The terms spouse and common-law partner are defined in the General Income Tax and Benefit Guide. The term end of the year means December 31, 2017, the date you left Canada if you emigrated in 2017, or the date of death for a person who died in Tax Tip You should calculate your federal tax first since many rules for calculating British Columbia tax are based on the federal Income Tax Act. Form BC428, British Columbia Tax Complete Form BC428 if you were a resident of British Columbia at the end of the year. If you had income from a business (including income you received as a limited or non-active partner), and the business has a permanent establishment outside British Columbia, complete Form T2203, Provincial and Territorial Taxes for 2017 Multiple Jurisdictions, instead of completing Form BC428. You also have to complete Form BC428 if you were a non-resident of Canada in 2017 and you earned income from employment in British Columbia, or received income from a business with a permanent establishment only in British Columbia. Step 1 British Columbia non-refundable tax credits The eligibility criteria and rules for claiming most of the British Columbia non-refundable tax credits are the same as for the federal non-refundable tax credits. However, the value and calculation of most British Columbia non-refundable tax credits are different from the corresponding federal credits. Newcomers to Canada and emigrants If you prorated any of the amounts you claimed on lines 300 to 307, 316, 318, 324, and 326 of your federal 5

6 Schedule 1, you have to prorate the corresponding provincial amounts on lines 5804 to 5820, 5840, 5844, 5848, 5860, and Line 5804 Basic personal amount Claim $10,208. Line 5808 Age amount You can claim this amount if you were 65 years of age or older on December 31, 2017, and your net income (line 236 of your return) is less than $64,595. If your net income is: $34,075 or less, enter $4,578 on line 5808; or more than $34,075 but less than $64,595, complete the calculation for line 5808 on the Provincial Worksheet in this book. Tax Tip You may be able to transfer all or part of your age amount to your spouse or common-law partner or to claim all or part of his or her age amount. For more information, read line Line 5812 Spouse or common-law partner amount You can claim this amount if the rules are met for claiming the amount on line 303 of federal Schedule 1 and your spouse s or common-law partner s net income (line 236 of his or her return, or the amount that it would be if he or she filed a return) is less than $9,614. Complete the calculation on Form BC428, and enter the amount on line Enter your marital status and the information about your spouse or common-law partner (including his or her net income, even if it is zero) in the Step 1 Identification and other information area on page 1 of your return. Line 5816 Amount for an eligible dependant You can claim this amount if the rules are met for claiming the amount on line 305 of federal Schedule 1 and your dependant s net income (line 236 of his or her return, or the amount that it would be if he or she filed a return) is less than $9,614. Complete the calculation on Form BC428, and enter the amount on line If you were a single parent on December 31, 2017, and you choose to include all the universal child care benefit (UCCB) lump-sum payment you received in 2017 in the income of your dependant, include this amount in the calculation of his or her net income. Line 5820 Amount for infirm dependants age 18 or older You can claim an amount up to a maximum of $4,467 for each of your or your spouse s or common-law partner s dependent children or grandchildren only if that person had an impairment in physical or mental functions and was born in 1999 or earlier. You can also claim an amount for more than one person if each one meets all the following conditions. The person must have been: your or your spouse s or common-law partner s parent, grandparent, brother, sister, aunt, uncle, niece, or nephew; born in 1999 or earlier and had an impairment in physical or mental functions; dependent on you, or on you and others, for support; and a resident of Canada at any time in the year. You cannot claim this amount for a person who was only visiting you. s A parent includes someone on whom you were completely dependent and who had custody and control of you when you were under 19 years of age. A child can include someone older than you who has become completely dependent on you for support and over whom you have custody and control. You can claim an amount only if the dependant s net income (line 236 of his or her return, or the amount it would be if he or she filed a return) is less than $11,582. If you had to make support payments for a child, you cannot claim an amount on line 5820 for that child. However, if you were separated from your spouse or common-law partner for only part of 2017 because of a breakdown in your relationship, you may be able to claim an amount for that child on line 5820 if you do not claim any support amounts paid to your spouse or common-law partner on line 220 of your return. You can claim whichever is better for you. How to claim this amount For each of your dependants, calculate his or her net income (line 236 of his or her return, or the amount it would be if he or she filed a return). Complete the calculation for line 5820 on the Provincial Worksheet in this book. The CRA may ask for a signed statement from a medical practitioner showing the nature of the impairment, when the impairment began, what the duration of the impairment is expected to be, and that because of an impairment in physical or mental functions, the person is, and will continue to be, dependent on others. Claim made by more than one person If you and another person support the same dependant, you can split the claim for that dependant. However, the total amount of your claim and the other person s claim cannot exceed the maximum amount allowed for that dependant. Line 5824 CPP or QPP contributions through employment Enter on this line the amount you claimed on line 308 of your federal Schedule 1. 6

7 Line 5828 CPP or QPP contributions on self-employment and other earnings Enter on this line the amount you claimed on line 310 of your federal Schedule 1. Line 5832 Employment insurance premiums through employment Enter on this line the amount you claimed on line 312 of your federal Schedule 1. Line 5829 Employment insurance premiums on self-employment and other eligible earnings Enter on this line the amount you claimed on line 317 of your federal Schedule 1. Line 5830 Volunteer firefighters amount (VFA) and Line 5845 Search and rescue volunteers amount (SRVA) You can claim either the VFA or the SRVA if the rules are met for claiming the amount on line 362 or 395 of federal Schedule 1. Enter on line 5830 the VFA you claimed on line 362 of your federal Schedule 1, or enter on line 5845 the SRVA you claimed on line 395 of your federal Schedule 1. Only residents of British Columbia are eligible for this amount. If you are not a resident of British Columbia, you cannot claim this non-refundable tax credit in calculating your British Columbia tax even though you may have received income from a source inside British Columbia in Line 5833 Adoption expenses You can claim this amount if the rules are met for claiming the amount on line 313 of federal Schedule 1. Enter on line 5833 the amount you claimed on line 313 of your federal Schedule 1. Only residents of British Columbia are eligible for this amount. If you are not a resident of British Columbia, you cannot claim this non-refundable tax credit in calculating your British Columbia tax even though you may have received income from a source inside British Columbia in Line 5838 Children s fitness amount You can claim up to a maximum of $500 per child, for eligible fees paid in 2017 for the cost of registration or membership for your or your spouse s or common-law partner s child in a prescribed program (see the next section) of physical activity. The child must have been under 16 years of age (or under 18 years of age if eligible for the disability tax credit on line 316 of federal Schedule 1) at the beginning of the year in which an eligible fitness expense was paid. You can claim this amount if another person has not already claimed the same fees and the total claimed is not more than the maximum allowable amount if only one of you were making the claim. Children with disabilities If the child is eligible for the disability tax credit and is under 18 years of age at the beginning of the year, you can claim an additional $500 if a minimum of $100 is paid for registration or membership fees for a prescribed program of physical activity described in the next section. s You may have paid an amount that would qualify to be claimed as child care expenses (line 214 of the return) and the children s fitness amount. If this is the case, you must first claim this amount as child care expenses. Any unused part can be claimed for the children s fitness amount if the requirements are met. If an expense is eligible for the children s fitness amount, it is not eligible for the children s arts amount on line If an organization provides your child with two distinct prescribed programs and one program is eligible for the children s fitness amount and the other program is eligible for the children s arts amount, you should receive two receipts. If you receive only one receipt, it must clearly show the amount paid to the organization for each distinct program. Prescribed program To qualify for this amount, a program must: be ongoing (last at least eight consecutive weeks, or in the case of children's camps, five consecutive days); be supervised; be suitable for children; and require significant physical activity (most of the activities must generally include a significant amount of physical activity contributing to cardiorespiratory endurance and muscular strength, muscular endurance, flexibility, and/or balance). s For a child who is eligible for the disability tax credit, the requirement for significant physical activity is met if the activities result in movement and in an observable use of energy in a recreational context. Physical activity includes horseback riding but does not include activities where a child rides mainly on or in a motorized vehicle. Reimbursement of an eligible expense You can claim only the part of the amount for which you have not been or will not be reimbursed. However, you can claim the full amount if the reimbursement is reported as income (such as a benefit shown on a T4 slip) and you did not deduct the reimbursement anywhere else on your return. Only residents of British Columbia are eligible for this amount. If you are not a resident of British Columbia, you cannot claim this non-refundable tax credit in calculating your British Columbia tax even though you 7

8 may have received income from a source inside British Columbia in Supporting documents Do not send any supporting documents when you file your tax return. Keep them in case we ask to see them later. Line 5842 Children s fitness equipment amount You can claim this amount if the rules are met for claiming the amount on line Enter 50% of the children s fitness amount claimed on line Only residents of British Columbia are eligible for this amount. If you are not a resident of British Columbia, you cannot claim this non-refundable tax credit in calculating your British Columbia tax even though you may have received income from a source inside British Columbia in Line 5841 Children s arts amount You can claim to a maximum of $500 per child the fees paid in 2017 relating to the cost of registration or membership for your or your spouse s or common-law partner s child in a prescribed program (see the next section) of artistic, cultural, recreational, or developmental activity. The child must have been under 16 years of age (or under 18 years of age if eligible for the disability tax credit on line 5844 of Form BC428) at the start of the year in which an eligible arts expense was paid. You can claim this amount if another person has not already claimed the same fees and the total claimed is not more than the maximum allowable amount if only one of you were making the claim. Children with disabilities If the child is eligible for the disability tax credit and is under 18 years of age at the beginning of the year, you can claim an additional $500 if a minimum of $100 is paid for registration or membership fees for a prescribed artistic program described in the next section. s Eligible expenses do not include amounts that can be claimed for the children s fitness amount (line 5838 of Form BC428) or as a deduction by any person, such as the child care expenses deduction (line 214 of the return) or amounts that any person has claimed as a tax credit. Programs that are part of a school curriculum are not eligible. If an organization provides your child with two distinct prescribed programs and one program is eligible for the children s arts amount and the other program is eligible for the children s fitness amount, you should receive two receipts. If you receive only one receipt, it must clearly show the amount paid to the organization for each distinct program. Prescribed program To qualify for this amount, a program must: be ongoing (last at least eight consecutive weeks, or in the case of children's camps, five consecutive days); be supervised; and be suitable for children. The program also has to meet at least one of the following criteria: it contributes to the development of creative skills or expertise in an artistic or cultural activity; it provides a substantial focus on wilderness and the natural environment; it helps children develop and use particular intellectual skills; it includes structured interaction between children where supervisors teach or help children develop interpersonal skills; or it provides enrichment or tutoring in academic subjects. An activity that develops creative skills or expertise is eligible only if it is intended to improve a child s dexterity or co-ordination or helps in acquiring and applying knowledge through artistic or cultural activities such as literary arts, visual arts, performing arts, music, media, languages, customs, and heritage. Reimbursement of an eligible expense You can claim only the part of the amount for which you have not been or will not be reimbursed. However, you can claim the full amount if the reimbursement is reported as income (such as a benefit shown on a T4 slip) and you did not deduct the reimbursement anywhere else on your return. Only residents of British Columbia are eligible for this amount. If you are not a resident of British Columbia, you cannot claim this non-refundable tax credit in calculating your British Columbia tax even though you may have received income from a source inside British Columbia in Supporting documents Do not send any supporting documents when you file your tax return. Keep them in case we ask to see them later. Line 5843 Education coaching amount You can claim $500 if you are a teacher or a teaching assistant who carried out at least 10 hours of eligible coaching activities in the year. Only residents of British Columbia are eligible for this amount. If you are not a resident of British Columbia, you cannot claim this non-refundable tax credit in calculating your British Columbia tax even though you may have received income from a source inside British Columbia in

9 Line 5836 Pension income amount You can claim this amount if you met the rules for claiming the amount on line 314 of federal Schedule 1. The amount you can claim on line 5836 is the amount on line 314 of your federal Schedule 1 or $1,000, whichever is less. Only residents of British Columbia are eligible for this amount. If you are not a resident of British Columbia, you cannot claim this non-refundable tax credit in calculating your British Columbia tax even though you may have received income from a source inside British Columbia in Line 5840 Caregiver amount If at any time in 2017 you (alone or with another person) kept a dwelling where you and one or more of your dependants lived, you may be able to claim a maximum amount of $4,467 for each dependant. Each dependant must have been one of the following persons: your or your spouse s or common-law partner s child or grandchild; or your or your spouse s or common-law partner s brother, sister, niece, nephew, aunt, uncle, parent, or grandparent who was resident in Canada. You cannot claim this amount for a person who was only visiting you. Also, each dependant must meet all the following conditions. The person must have: been 18 years of age or older when he or she lived with you; had a net income in 2017 (line 236 of his or her return, or the amount it would be if he or she filed a return) of less than $19,584; and been dependent on you because of an impairment in physical or mental functions, or if he or she is your or your spouse s or common-law partner s parent or grandparent, born in 1952 or earlier. If you had to make support payments for a child, you cannot claim an amount on line 5840 for that child. However, if you were separated from your spouse or common-law partner for only part of 2017 because of a breakdown in your relationship, you may be able to claim an amount for that child on line 5840 (in addition to any allowable amounts on lines 5816 and 5848) if you do not claim any support amounts paid to your spouse or common-law partner on line 220 of your return. You can claim whichever amount is better for you. How to claim this amount For each of your dependants, calculate his or her net income (line 236 of his or her return, or the amount it would be if he or she filed a return). Complete the calculation for line 5840 on the Provincial Worksheet in this book. Claim made by more than one person If you and another person support the same dependant, you can split the claim for that dependant. However, the total of your claim and the other person s claim cannot be more than the maximum amount allowed for that dependant. If anyone (including you) can claim this amount for a dependant, no one can claim an amount on line 5820 for that dependant. If anyone other than you claims an amount on line 5816 for a dependant, you cannot claim an amount on line 5840 for that dependant. Line 5844 Disability amount (for self) You can claim this amount if you met the rules for claiming the amount on line 316 of federal Schedule 1. If you were 18 years of age or over at the end of the year, enter $7,656 on line If you were under 18 years of age at the end of the year, you may be eligible to claim a supplement up to a maximum of $4,467 in addition to the base amount of $7,656. Complete the calculation for line 5844 on the Provincial Worksheet in this book. Line 5848 Disability amount transferred from a dependant You can claim this amount if the rules are met for claiming the amount on line 318 of federal Schedule 1. Complete the calculation for line 5848 on the Provincial Worksheet in this book. Line 5852 Interest paid on your student loans Enter on this line the amount you claimed on line 319 of your federal Schedule 1. Line 5856 Your tuition and education amounts Complete Schedule BC(S11), Provincial Tuition and Education Amounts. filing a paper return, attach your completed Schedule BC(S11), but do not send your other documents. Keep all your documents in case we ask to see them later. Transferring and carrying forward amounts You may not need all of your 2017 tuition and education amounts to reduce your provincial income tax to zero. In this case, you can transfer all or some of the unused part to one person, either your spouse or common-law partner (who would claim it on line 5864) or your or your spouse s or common-law partner s parent or grandparent (who would claim it on line 5860). You can only transfer an amount to your parent or grandparent, or your spouse s or common-law partner s parent or grandparent, if your spouse or common-law partner does not claim an amount for you on line 5812 or

10 To designate who can claim the transferred amount and to specify the amount this person can claim, complete the Transfer/Carryforward of unused amount section of Schedule BC(S11) to calculate the provincial amount available to transfer, as well as the related form: T2202A, Tuition and Enrolment Certificate; TL11A, Tuition and Enrolment Certificate University Outside Canada; TL11B, Tuition and Enrolment Certificate Flying School or Club; or TL11C, Tuition and Enrolment Certificate Commuter to the United States. The transferred amount may be different from the amount calculated for the same person on your federal Schedule 11. Enter the provincial amount you are transferring on line 20 of your Schedule BC(S11). Tax Tip If you are transferring an amount to a designated individual, only transfer the amount this person can use. That way, you can carry forward as much as possible to use in a future year. Complete the Transfer/Carryforward of unused amount section of Schedule BC(S11) to calculate the amount you can carry forward to a future year. This amount corresponds to the part of your tuition and education amounts you do not need to use (and do not transfer) for the year. Line 5860 Tuition and education amounts transferred from a child If you are the parent or grandparent of a student or his or her spouse or common-law partner, the student may be able to transfer to you all or part of his or her unused tuition and education amounts for The maximum transferable amount from each student is $5,000 minus the amounts he or she uses, even if there is still an unclaimed part. Enter on line 5860 the total of all provincial amounts that each student has transferred to you as shown on his or her Form T2202A, TL11A, TL11B, or TL11C. s The student must have entered this amount on line 20 of his or her Schedule BC(S11). He or she may have chosen to transfer an amount that is less than the available provincial amount. The student cannot transfer to you any unused tuition and education amounts carried forward from a previous year. If you and the student were residents of different provinces or territories on December 31, 2017, special rules may apply. Contact the Canada Revenue Agency to determine the amount you can claim on line Other rules may apply if the student has a spouse or a common-law partner. Read line 324 in the General Income Tax and Benefit Guide. Supporting documents If you are filing online or filing a paper return, do not send any documents. Keep all your documents in case we ask to see them later. The student must attach Schedule BC(S11) to his or her paper return. Line 5864 Amounts transferred from your spouse or common-law partner You can claim these amounts if the rules are met for claiming an amount on line 326 of federal Schedule 1. Complete Schedule BC(S2), Provincial Amounts Transferred From Your Spouse or Common-law Partner, and attach a copy to your return. Line 5868 Medical expenses for self, spouse or common-law partner, and your dependent children born in 2000 or later The medical expenses you can claim on line 5868 are the same as those you can claim on line 330 of your federal Schedule 1. They have to cover the same 12-month period ending in 2017, and no one claimed them on a 2016 return. However, your total expenses have to be more than either 3% of your net income (line 236 of your return) or $2,122, whichever is less. If the total medical expenses claimed are more than $2,122 but less than $2,268, it is important that you enter the amount on line 5868 and on line 330 of your federal Schedule 1. Line 5872 Allowable amount of medical expenses for other dependants In addition to the medical expenses claimed on line 5868, you can claim medical expenses for other dependants. The medical expenses you can claim on line 5872 are the same as those you can claim on line 331 of your federal Schedule 1. They have to cover the same 12-month period ending in 2017, and no one claimed them on a 2016 return. The total expenses for each dependant have to be more than either 3% of that dependant s net income (line 236 of his or her return) or $2,122, whichever is less. Complete the calculation for line 5872 on the Provincial Worksheet in this book. Line 5896 Donations and gifts Enter the amounts from lines 16 and 17 of your federal Schedule 9 and multiply them by the rates on lines 33 and 34 of Form BC428. Line 5898 Farmers food donation tax credit You can claim this credit if you meet all of the following conditions: you were a resident of British Columbia at the end of the year, or you were not a resident of British Columbia on the last day of the year but you had earned farming income in British Columbia in the year; you or your spouse or common-law partner was a farmer in the year the gift was made; 10

11 you made a qualifying gift to an eligible charity in the year; and you have claimed the qualifying gift on line 340 of your federal Schedule 9 and on line 35 of your Form BC428 as a charitable donation or gift for the year. You may claim, for any tax year between 2016 and 2018 inclusively, 25% of the eligible amount of the total qualifying gifts made to an eligible donee after February 16, 2016, and before January 1, A qualifying gift is a gift of one or more agricultural products you produced in British Columbia, and donated to an eligible charity in British Columbia after February 16, An agricultural product is any of the following: meat products; eggs or dairy products; fish; seafood; fruits; vegetables; grains; pulses; herbs; honey; maple syrup; mushrooms; nuts; or anything else that is grown, raised or harvested on a farm and can legally be sold, distributed, or offered for sale at a place other than the producer s premises as food or drink in British Columbia. An item of any of these types that has been processed is an agricultural product if it was processed only to the extent necessary to be legally sold off the producer s premises as food or drink intended for human consumption. Items that have been processed beyond this point, such as pies, sausages, beef jerky, pickles, and preserves are not agricultural products. An eligible charity is a registered charity under the Income Tax Act that meets one of the following conditions: it distributes food to the public without charge in British Columbia and does so to provide relief to the poor (food banks meet this condition); or it is engaged in providing meals or snacks to students in a qualifying school. The amount of qualifying donations can be split between spouses or common-law partners. However, the total amount of qualifying donations that can be claimed by spouses or common-law partners cannot be more than the total of the qualifying donations made in the tax year. If you are preparing a return for a person who died in 2017, you can claim this credit on the deceased person s final return. If you were bankrupt in 2017, claim your farmers food donation tax credit on either the pre- or post-bankruptcy return you file for the tax year ending December 31, 2017, depending on when the qualifying donations were made. If qualifying donations are claimed on more than one return, the total amount of donations that can be claimed on all returns filed for the year cannot be more than the total qualifying donations made. How to claim this credit Enter the amount of donations you have included on line 340 of your federal Schedule 9 that are qualifying gifts for the farmers food donation tax credit. Then enter 25% of this amount in box 5898 and on line 37 of Form BC428. Step 2 British Columbia tax on taxable income Enter on line 39 your taxable income from line 260 of your return. Complete the appropriate column depending on the amount entered. Step 3 British Columbia tax Line 48 British Columbia tax on split income If you have to pay federal tax on split income on line 424 of your federal Schedule 1, complete Part 2 of Form T1206, Tax on Split Income, to calculate the British Columbia tax that applies to this income. Form T1206 also contains a special rule that applies to the amount you enter on line 428 of your return. For more information on tax on split income, see the General Income Tax and Benefit Guide. Line 55 British Columbia additional tax for minimum tax purposes If you have to pay federal minimum tax as calculated on Form T691, Alternative Minimum Tax, you will also have to determine your British Columbia additional tax for minimum tax purposes. To do this, complete the calculation on line 55 of Form BC428. For more information about minimum tax, see the General Income Tax and Benefit Guide. Line 57 Provincial foreign tax credit If your federal foreign tax credit on non-business income is less than the related tax you paid to a foreign country, you may be eligible to claim a provincial foreign tax credit. To claim this credit, complete Form T2036, Provincial or Territorial Foreign Tax Credit. You can get this form from the CRA s website or by contacting us (read For more information on page 4 of this book). Enter on line 57 of Form BC428 the amount from line 5 of Form T

12 filing a paper return, attach your Form T2036. Lines 59 to 65 BC tax reduction If your net income for the year is less than $32,221, you may be able to reduce or eliminate your British Columbia tax by claiming a BC tax reduction. If you are preparing a return for a person who died in 2017, you can claim the tax reduction on the deceased person s final return. Line 67 British Columbia logging tax credit If you have logging operations in British Columbia on which British Columbia logging tax is payable under the Logging Tax Act for 2017, you can claim this credit. Enter your credit (shown on Form FIN 542S, Logging Tax Return of Income, or on Form FIN 542P, Logging Tax Return of Income for Processors) on line 67 of Form BC428. Lines 70 and 71 British Columbia political contribution tax credit You can claim contributions you or your spouse made in 2017 to political parties or constituency associations registered in British Columbia, or to candidates seeking election to the British Columbia legislature. How to claim this credit Enter your total contributions on line 70 of Form BC428, and calculate the amount to enter on line 71 as follows: For contributions of more than $1,150, enter $500 on line 71 of Form BC428. For contributions of $1,150 or less, complete the calculation for line 71 on the Provincial Worksheet in this book. filing a paper return, for each contribution attach the official receipt signed by an official of the registered political party or constituency association, or by the candidate's agent. Line 73 British Columbia employee share ownership plan tax credit You can claim this credit if you acquired shares from a registered British Columbia employee share ownership plan (ESOP) at any time in 2017 (and did not claim them on your 2016 return) or in the first 60 days of Your Certificate ESOP 20 confirms the amount of your investment and the credit to which you are entitled. The date you bought your shares will be indicated in the Investment date box. If you bought shares under an employee share ownership plan, and you want to know if the plan is registered under the Employee Investment Act, ask your employer. Enter on line 73 of Form BC428 the Tax credit amount shown on Certificate ESOP 20. filing a paper return, attach your Certificate(s) ESOP 20. Line 74 British Columbia employee venture capital tax credit You can claim this credit if you acquired shares from a registered British Columbia employee venture capital corporation (EVCC) at any time in 2017 (and did not claim them on your 2016 return) or in the first 60 days of Your Certificate EVCC 30 confirms the amount of your shares and the credit to which you are entitled. The date you bought your shares will be indicated in the Investment date box. Enter on line 74 of Form BC428 the Tax credit amount shown on Certificate EVCC 30. Tax Tip If you bought shares from a registered EVCC, you are also eligible for a federal tax credit. For more information, read lines 413 and 414 in the General Income Tax and Benefit Guide. If you have questions about the employee venture capital tax credit, contact the employee venture capital corporation that issued your shares, your stockbroker, or your investment advisor. filing a paper return, attach your Certificate(s) EVCC 30. Line 75 Total ESOP and EVCC tax credits The maximum total ESOP and EVCC tax credits that you can claim on your 2017 return is $2,000. The ESOP and EVCC tax credits that you do not claim in a year are not refundable, and you cannot carry them forward to future years. If you bought ESOP or EVCC shares in the first 60 days of 2018, you can claim the tax credit on your 2017 or 2018 return or you can divide the credit between these two returns. Write on the certificate the credit you are claiming on your 2017 return and the credit you will claim on your 2018 return. If you file a 2018 paper return, attach a photocopy of the original 2017 certificate that shows the breakdown of your credit between your 2017 and 2018 returns. If you are filing online, keep your certificate in case we ask to see it. Line 77 British Columbia mining flow-through share tax credit You can claim this credit if you invested in flow-through shares and BC flow-through mining expenditures (BC qualifying expenses) have been renounced to you. Your BC qualifying expenses are shown in box 141 on Information Slip T101, Statement of Resource Expenses, you received from a mining exploration corporation or in box 197 of Information Slip T5013, Statement of Partnership Income, you received as a member of a partnership. 12