Testamentary trusts calculate their B.C. income tax by applying the provincial tax brackets and rates to the trust's taxable income.

Most inter vivos trusts calculate B.C. income tax by applying the highest tax rate to the trust's taxable income.

In a year in which you declare bankruptcy, you are required to file more than one return for the year.

Special rules apply to limit the amount of certain non-refundable credits that may be claimed in the required returns. These rules ensure that the total credits cannot exceed the amount that could have been claimed if a single return were filed for the year. Other rules eliminate the carry-forward of credits after the date of bankruptcy.

Special rules apply to an individual who is resident in B.C. on the last day of the tax year and has income earned outside B.C., or to an individual who was not resident on the last day of the year but has income earned in B.C.

Prior to 2004, the tax payable, non-refundable credits, some of the other credits, including the Dividend Tax Credit and Overseas Employment Tax Credit, and additional taxes were prorated based on the income earned in B.C. divided by the income for the year.

For 2004 and subsequent years, the tax payable, non-refundable tax credit block (except the pension credit), the minimum tax credit and additional taxes are prorated based on the income earned in B.C. divided by the income for the year. The pension credit, Dividend Tax Credit and Overseas Employment Tax Credit are no longer prorated, but are allowed in full to B.C. residents only.

Link to T2203    Provincial and Territorial Taxes Multiple Jurisdictions

Special rules limit the non-refundable credits that may be claimed by part-year residents of Canada and non-residents of Canada.
Further rules limit the non-refundable credits that may be claimed in the year of death.
Please see the Canada Revenue Agency website for more information about rules applying to deceased persons