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About Personal Income Tax

British Columbia Personal Income Tax is administered by the Canada Revenue Agency (CRA) under the Income Tax Act.

If you were a resident of British Columbia on the last day of the tax year, or you earned income in B.C. during the year, you may be subject to B.C. income tax.

A provincial income tax return is filed as part of your federal income tax return. Forms to calculate your B.C. income tax are included with the T1 income tax return.

The CRA provides assistance in completing both the federal and provincial portions of income tax returns. The CRA can be contacted at 1-800-959-8281.

Special Rules:

  • Trusts
  • Bankruptcy
  • Multiple Jurisdiction Taxpayers
  • Part-Year Residents, Non-residents, Credits in Separate Returns

Additions to Tax Payable:

  • Alternative Minimum Tax
  • Retroactive Lump Sum Payments
  • Tax on Split Income

Source Deductions

For information on provincial Corporation Income Tax, please go to Business > Corporation Income Tax.

 
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