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How to File

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.

Provincial income tax is filed with the Canada Revenue Agency (CRA) as part of your federal income tax return. Forms to calculate your B.C. income tax are included with the federal 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.

 You have to file a return if any of the following applies:
  • You have to pay tax.
  • The CRA sent you a request to file a tax return.
  • You disposed of property in the tax year (for example, if you sold real estate or shares).
  • You realized a taxable capital gain (for example, if a mutual fund or trust attributed amounts to you).
  • You are reporting a capital gains reserve you claimed on the previous year's return.
  • You have to pay back any of your Old Age Security (OAS) or Employment Insurance (EI) benefits.
  • You have not repaid all of the amounts you withdrew from your Registered Retirement Savings Plan (RRSP) under the Home Buyers' Plan or the Lifelong Learning Plan.
  • You have to contribute to the Canada Pension Plan (CPP).

Note:

Even if none of these requirements applies, you may still want to file a tax return to receive certain benefits and credits. See the CRA website for Benefits of filing a tax return.

 Important dates:

Generally, tax returns must be filed on or before April 30. Late returns may be charged interest and a late-filing penalty by the Canada Revenue Agency (CRA).

If you file your return after April 30, your GST/HST credit, Low Income Climate Action Tax Credit, Canada Child Tax Benefit and Family Bonus, and Old Age Security benefit payments may be delayed.

Self-employed persons - If you or your spouse or common-law partner carried on a business in the tax year (other than a business whose expenditures are primarily in connection with a tax shelter), your return has to be filed on or before June 15. However, if you have a balance owing, you still have to pay the tax on or before April 30. Please see the CRA website, Sole proprietorships and partnerships for more information.

Deceased persons - If you are the legal representative (executor, administrator, or liquidator) of the estate of an individual who died during the tax year, you may have to file a return for that individual. Please see the CRA website, What to do when someone has died for more information.

Please see the CRA website for more information about filing taxes.

 
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