Free untitled - Canada

2009 T1 General

Provincial Worksheet
Use these charts to do some of the calculations you may need to complete Form BC428, "British Columbia Tax". You can find more information about completing these calculations in the forms book. Keep this "Provincial Worksheet" for your records. Do not attach it to the return you send us.

continue on next page
5010-D ­ 1

Line 5808 ­ Age amount
Maximum amount Your net income from line 236 of your return Base amount Line 2 minus line 3 (if negative, enter "0") Applicable rate Multiply line 4 by line 5. 4,203 00 1 2

­ 31,288 00 3 = 4 × = ­
6 7 15% 5

Line 1 minus line 6 (if negative, enter "0"). Enter this amount on line 5808 of Form BC428.

=

5010-D ­ 2

Line 5816 ­ Amount for an eligible dependant
Base amount Dependant's net income (from line 236 of his or her return) Line 1 minus line 2 (if negative, enter "0"). Enter, on line 5816 of Form BC428, $8,026 or the amount on line 3, whichever is less. 8,829 00 1

­

2

=

3

continue on next page
5010-D ­ 3

Line 5820 ­ Amount for infirm dependants age 18 or older
Complete this calculation for each dependant. Base amount Dependant's net income (from line 236 of his or her return) Line 1 minus line 2 (if negative, enter "0"; if it is more than $4,101, enter $4,101) If you claimed this dependant on line 5816, enter the amount claimed. Allowable amount for this dependant: Line 3 minus line 4 (if negative, enter "0") 10,634 00 1

­ = ­ =

2 3 4 5

Enter, on line 5820 of Form BC428, the total amount claimed for all dependants.

5010-D ­ 4

Line 5840 ­ Caregiver amount
Complete this calculation for each dependant. Base amount Dependant's net income (from line 236 of his or her return) Line 1 minus line 2 (if negative, enter "0"; if it is more than $4,101, enter $4,101) If you claimed this dependant on line 5816, enter the amount claimed. Allowable amount for this dependant: Line 3 minus line 4 (if negative, enter "0") 17,982 00 1

­ = ­ =

2 3 4 5

Enter, on line 5840 of Form BC428, the total amount claimed for all dependants.

continue on next page
5010-D ­ 5

Line 5844 ­ Disability amount (supplement calculation if you were
under age 18 on December 31, 2009) (read line 5844 in the forms book) Maximum supplement Total child care and attendant care expenses claimed for you by anyone Base amount Line 2 minus line 3 (if negative, enter "0") 4,101 00 1 2

­ =

2,381 00 3

­
Line 1 minus line 4 (if negative, enter "0")

4 5

=

Enter, on line 5844 of Form BC428, the amount on line 5 plus $7,030 (maximum claim $11,131), unless this calculation is being completed for the claim on line 5848.

5010-D ­ 6

Line 5848 ­ Disability amount transferred from a dependant
Complete this calculation for each dependant. Base amount If the dependant was under age 18 on December 31, 2009, enter the amount from line 5 of the calculation for line 5844 for the dependant. If the dependant was age 18 or older, enter "0". Add lines 1 and 2. Total of amounts your dependant can claim on lines 5804 to 5840 of his or her Form BC428 Add lines 3 and 4. Dependant's taxable income (from line 260 of his or her return) Allowable amount for this dependant: Line 5 minus line 6 (if negative, enter "0"). Enter, on line 5848 of Form BC428, the amount on line 3 or line 7, whichever is less. 7,030 00 1

+ = + = ­

2 3 4 5 6

=
continue on next page

7

5010-D ­ 7

Enter, on line 5848 of Form BC428, the total amount claimed for all disabled dependants. If, at the end of the year, you and your dependant were not residents of the same province or territory, special rules may apply. Call the Canada Revenue Agency to determine the amount you can claim.

Line 5872 ­ Allowable amount of medical expenses for other dependants
Complete this calculation for each dependant. Medical expenses for other dependant Enter $1,949 or 3% of the dependant's net income (from line 236 of his or her return), whichever is less. Line 1 minus line 2 (if negative, enter "0"; if it is more than $10,000, enter $10,000) 1

­ =

2 3

Enter, on line 5872 of Form BC428, the total amount claimed for all other dependants.
5010-D ­ 8

Line 6152 ­ British Columbia dividend tax credit
Determine the amount to enter on line 6152 of Form BC428 by completing one of the two following calculations: If you have an amount on line 120 and no amount on line 180 of your return, complete the following: Line 120 of your return

× 11% =

Enter this amount on line 6152 of Form BC428. If you have amounts on lines 180 and 120 of your return, complete the following: Line 120 of your return Line 180 of your return Line 1 minus line 2 1

­ =

2 × 4.2% = 3 × 11% =

4

+

5

continue on next page
5010-D ­ 9

Add lines 4 and 5. Enter this amount on line 6152 of Form BC428.

=

6

Line 43 ­ British Columbia overseas employment tax credit Determine your British Columbia overseas employment tax credit by completing the following calculation, and enter the amount from line 1 on line 43 of Form BC428. British Columbia tax before the overseas employment tax credit *

÷the overseas Federal tax before
employment tax credit ** credit ***

× Federal overseas employment tax
=

*

Amount from line 37, less the total of the amounts from lines 41 and 42 of Form BC428

5010-D ­ 10

** ***

Amount from line 36 of federal Schedule 1, less the total of the amounts from lines 350 and 425 of that schedule Amount from line 426 of federal Schedule 1

Line 62 ­ British Columbia political contribution tax credit
Determine the amount to enter on line 62 of Form BC428 as follows: for contributions of $100 or less, complete Column 1 on page 12 [below]; for contributions of more than $100 but not more than $550, complete Column 2 on page 12 [below]; for contributions of more than $550 but not more than $1,150, complete Column 3 on page 13 [below]; or for contributions of more than $1,150, enter $500 on line 62.

continue on next page
5010-D ­ 11

Enter your total contributions. Line 1 minus line 2 (cannot be negative) Multiply line 3 by line 4. Add lines 5 and 6. Enter this amount on line 62 of Form BC428.

Column 1 1 2 ­ 3 = 4 × 5 = 6 + 0 00 75% 0 00

Column 2

­ = × = +

100 00

50% 75 00

7 =

=

5010-D ­ 12

Enter your total contributions. Line 1 minus line 2 (cannot be negative) Multiply line 3 by line 4. Add lines 5 and 6. Enter this amount on line 62 of Form BC428.

Column 3 1 2 ­ 3 = 4 × 5 = 6 + 300 00 33.33% 550 00

7 =

5010-D ­ 13