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BC428 T1 General ­ 2009

British Columbia Tax
Complete this form and attach a copy of it to your return. For details, see the forms book.

Step 1 ­ British Columbia non-refundable tax credits
For internal use only Basic personal amount Age amount (if born in 1944 or earlier) (use provincial worksheet) Base amount Minus: his or her net income from page 4 [1] of your return claim $9,373 5609 5804 1

(maximum $4,203)

5808 + 8,829 00

2

Spouse or common-law partner amount

­
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BC428 ­ 1

Result: (if negative, enter "0") (maximum $8,026) Amount for an eligible dependant Amount for infirm dependants age 18 or older Canada Pension Plan or Quebec Pension Plan contributions: (use provincial worksheet) (use provincial worksheet)

=
5812 + 5816 + 5820 + 3 4 5

(amount from line 308 of your federal Schedule 1)

5824 + 5828 +

6 7

(amount from line 310 of your federal Schedule 1) Employment Insurance premiums Adoption expenses (amount from line 312 of your federal Schedule 1)

5832 + 5833 + 9

8

(amount from line 313 of your federal Schedule 1)

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Pension income amount (maximum $1,000) Caregiver amount Disability amount (for self) Disability amount transferred from a dependant Interest paid on your student loans Your tuition and education amounts

(see line 5836 in the forms book) (see line 5844 in the forms book)

5836 + 5840 + 5844 +

10 11 12

(use provincial worksheet)

(use provincial worksheet) (amount from line 319 of your federal Schedule 1) [attach Schedule BC(S11)]

5848 + 5852 + 5856 + 5860 +

13 14 15 16

Tuition and education amounts transferred from a child Amounts transferred from your spouse or common-law partner [attach Schedule BC(S2)]

5864 + continue on next page

17

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Medical expenses from line 330 of your federal Schedule 1

5868

18

Enter $1,949 or 3% of net income from line 236 of your return, whichever is less. Line 18 minus line 19 (if negative, enter "0") Allowable amount of medical expenses for other dependants calculated for line 5872 on the "Provincial Worksheet" Add lines 20 and 21.

­ =

19 20

5872 + 5876 =

21

+
Add lines 1 through 17 and line 22. 5880 =

22

23 Non-refundable tax credit rate

×
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5.06%

24

Multiply line 23 by line 24. Donations and gifts: Amount from line 345 of your federal Schedule 9

5884 =

25

× 5.06% =
Amount from line 347 of your federal Schedule 9

26

× 14.7% =
Add lines 26 and 27.

+
5896 =

27

+
British Columbia non-refundable Add lines 25 and 28. tax credits Enter this amount on line 41. 6150 =

28

29

Step 2 ­ British Columbia tax on taxable income
Enter your taxable income from line 260 of your return. continue on next page
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30

Use the amount on line 30 to determine which ONE of the following columns you have to complete. If line 30 is more than $35,716, but not more than $71,433

If line 30 is $35,716 or less Enter the amount from line 30 in the applicable column. Line 31 minus line 32 (cannot be negative) Multiply line 33 by line 34. Add lines 35 and 36.

31

­ = × = + =

0 00 32 ­ 33 = 5.06% 34 × 35 = 0 00 36 + 37 = Go to Step 3.

35,716 00 7.7% 1,807 00 Go to Step 3.

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Use the amount on line 30 to determine which ONE of the following columns you have to complete. If line 30 is more than $71,433, but not more than $82,014 Enter the amount from line 30 in the applicable column. Line 31 minus line 32 (cannot be negative) Multiply line 33 by line 34. Add lines 35 and 36. If line 30 is more than $82,014, but not more than $99,588

31

­ = × = + =

71,433 00 32 ­ 33 = 10.5% 34 × 35 = 4,557 00 36 + 37 = Go to Step 3.

82,014 00 12.29% 5,668 00 Go to Step 3.

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Use the amount on line 30 to determine which ONE of the following columns you have to complete. If line 30 is more than $99,588 Enter the amount from line 30 in the applicable column. Line 31 minus line 32 (cannot be negative) Multiply line 33 by line 34. Add lines 35 and 36.

31

­ = × = + =

99,588 00 32 33 14.7% 34 35 7,828 00 36 37 Go to Step 3.

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Step 3 ­ British Columbia tax
Enter the amount from line 37. Enter your British Columbia tax on split income from Form T1206. Add lines 38 and 39. Enter your British Columbia non-refundable tax credits from line 29. British Columbia dividend tax credit: Credit calculated for line 6152 on the "Provincial Worksheet" British Columbia overseas employment tax credit: Amount calculated for line 43 on the "Provincial Worksheet" 6151 + 38 39 40 41

=

6152 +

42

6153 +

43

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British Columbia minimum tax carryover: Amount from line 427 of federal Schedule 1

× 33.7% =
Add lines 41 through 44.

6154 +

44

= ­
45 46

Line 40 minus line 45 (if negative, enter "0") British Columbia additional tax for minimum tax purposes Amount from line 117 on Form T691

=

× 33.7% =
Add lines 46 and 47. Provincial foreign tax credit from Form T2036 Line 48 minus line 49

+ = ­ =

47 48 49 50

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BC tax reduction If your net income (line 236 of your return) is less than $29,441, complete the following calculation. Otherwise, enter "0" on line 57 and continue on line 58. Basic reduction Enter your net income from line 236 of your return. Base amount Line 52 minus line 53 (if negative, enter "0") Applicable rate Multiply line 54 by line 55. claim $389 52 51

­ 17,285 00 53 = 54 × = ­
56 3.2% 55

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Line 51 minus line 56 (if negative, enter "0")

= ­
57 58 59 60

Line 50 minus line 57 (if negative, enter "0") Logging tax credit from Form FIN 542 Line 58 minus line 59 (if negative, enter "0") British Columbia political contribution tax credit Enter British Columbia political contributions made in 2009 Credit calculated for line 62 on the "Provincial Worksheet" 6040 (maximum $500)

= ­ =

61

­ =

62 63

Line 60 minus line 62 (if negative, enter "0")

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British Columbia employee investment tax credits Enter your employee share ownership plan tax credit from Certificate ESOP 20. Enter your employee venture capital tax credit from Certificate EVCC 30. Add lines 64 and 65. 6045 6047 + 64 65

(maximum $2,000)

= ­
66 67

Line 63 minus line 66 (if negative, enter "0")

=

British Columbia mining flow-through share tax credit Enter the tax credit amount calculated on Form T1231. 6881 ­ 68

Line 67 minus line 68 (if negative, enter "0"). Enter the result on line 428 of your return. British Columbia tax

=

69

BC428 ­ 13