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

BC428
T1 General ­ 2009

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) Spouse or common-law partner amount
Base amount Minus: his or her net income from page 1 of your return Result: (if negative, enter "0")

5609 5804 (maximum $4,203) 5808
claim $9,373

1 2

8,829 00

(maximum $8,026)

5812

Amount for an eligible dependant (use provincial worksheet) 5816 Amount for infirm dependants age 18 or older (use provincial worksheet) 5820 Canada Pension Plan or Quebec Pension Plan contributions:
(amount from line 308 of your federal Schedule 1) (amount from line 310 of your federal Schedule 1) (amount from line 312 of your federal Schedule 1)

3 4 5 6 7 8 9 10 11 12 13 14 15 16 17

Employment Insurance premiums Adoption expenses (amount from line 313 of your federal Schedule 1) Pension income amount (maximum $1,000) (see line 5836 in the forms book) Caregiver amount (use provincial worksheet) Disability amount (for self) (see line 5844 in the forms book) Disability amount transferred from a dependant (use provincial worksheet) Interest paid on your student loans (amount from line 319 of your federal Schedule 1) [attach Schedule BC(S11)] Your tuition and education amounts Tuition and education amounts transferred from a child Amounts transferred from your spouse or common-law partner [attach Schedule BC(S2)] Medical expenses from line 330 of your federal Schedule 1 5868 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 5872 Add lines 20 and 21. 5876 Add lines 1 through 17 and line 22. Non-refundable tax credit rate Multiply line 23 by line 24. Donations and gifts:
Amount from line 345 of your federal Schedule 9 Amount from line 347 of your federal Schedule 9

5824 5828 5832 5833 5836 5840 5844 5848 5852 5856 5860 5864
18 19 20 21

22

5880
5.06%

5884
5.06% 14.7% 26 27

23 24 25

Add lines 26 and 27. Add lines 25 and 28. Enter this amount on line 41.

5896
British Columbia non-refundable tax credits 6150
Go to Step 2 on the next page.

28 29

5010-C

Step 2 ­ British Columbia tax on taxable income
Enter your taxable income from line 260 of your return. Use the amount on line 30 to determine which ONE of the following columns you have to complete. Enter the amount from line 30 in the applicable column. Line 31 minus line 32 (cannot be negative) Multiply line 33 by line 34. 30

If line 30 is $35,716 or less

If line 30 is more If line 30 is more If line 30 is more than $35,716, but not than $71,433, but not than $82,014, but not more than $71,433 more than $82,014 more than $99,588

If line 30 is more than $99,588

31

0 00 5.06% 0 00

35,716 00 7.7% 1,807 00

71,433 00 10.5% 4,557 00

82,014 00 12.29% 5,668 00

99,588 00 32
33 34 35 7,828 00 36

14.7%

Add lines 35 and 36. Go to Step 3.

37

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 British Columbia minimum tax carryover: Amount from line 427 of federal Schedule 1 Add lines 41 through 44. Line 40 minus line 45 (if negative, enter "0") British Columbia additional tax for minimum tax purposes Amount from line 117 on Form T691 Add lines 46 and 47. Provincial foreign tax credit from Form T2036 Line 48 minus line 49 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. Line 51 minus line 56 (if negative, enter "0") 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")
claim $389

6151

38 39 40

41

6152 6153
33.7%

42 43 44 45 46

6154

33.7%

47 48 49 50

51 52

17,285 00 53 3.2%
54 55 56 57 58 59 60

Continue on the next page.

5010-C

Step 3 ­ British Columbia tax (continued)
Enter the amount from line 60 on the previous page. British Columbia political contribution tax credit Enter British Columbia political contributions made in 2009. Credit calculated for line 62 on the Provincial Worksheet Line 60 minus line 62 (if negative, enter "0") British Columbia employee investment tax credits Enter your employee share ownership plan tax credit from Certificate ESOP 20. 6045 Enter your employee venture capital tax credit from Certificate EVCC 30. 6047 (maximum $2,000) Add lines 64 and 65. 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. Line 67 minus line 68 (if negative, enter "0"). Enter the result on line 428 of your return. British Columbia tax 60

6040
(maximum $500)

61 62 63

64 65 66 67

6881

68 69

5010-C

Provincial Amounts Transferred From Your Spouse or Common-Law Partner

Schedule BC(S2)
T1 General ­ 2009

Complete this schedule to claim a transfer of the unused part of your spouse's or common-law partner's provincial amounts indicated below. Attach a copy of this schedule to your return. If your spouse or common-law partner is not filing a 2009 return, use the amounts that he or she would use on Form BC428 if filing a return. Attach his or her information slips, but do not attach the return or schedules. If, at the end of the year, your spouse or common-law partner was not a resident of British Columbia, special rules may apply. Call the Canada Revenue Agency for more details. Age amount (if he or she was 65 or older in 2009): If your spouse's or common-law partner's net income is $31,288 or less, enter $4,203. Otherwise, enter the amount from line 5808 of his or her Form BC428. Pension income amount: Enter the amount from line 5836 of his or her Form BC428. Disability amount: Enter the amount from line 5844 of his or her Form BC428. Tuition and education amounts: Enter the provincial amount designated in your name on his or her Form T2202, T2202A, TL11A, TL11B, or TL11C. Add lines 1 to 4. Spouse's or common-law partner's taxable income: Enter the amount from line 260 of his or her return. Enter the total of lines 5804, 5824, 5828, 5832, 5833, and 5856 of your spouse's or common-law partner's Form BC428. Spouse's or common-law partner's adjusted taxable income: Line 6 minus line 7 (if negative, enter "0") Line 5 minus line 8 (if negative, enter "0"). Enter this amount on line 5864 of your Form BC428.
5010-S2

5902
(maximum $1,000)

1 2 3

5905 5907

5909

4 5

6 7

5912
Provincial amounts transferred from your spouse or common-law partner

8 9