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British Columbia Tax

Form BC428


2023 		  
  Protected B when completed   
 
For more information about this form, go to canada.ca/bc-tax-info.  
 

Part A – British Columbia tax on taxable income

  
 
  Enter your taxable income from line 26000 of your return.    1
 
  Use the amount from line 1 to complete the appropriate column below.
 
 
Line 1 is
$45,654 or less		 Line 1 is more than
$45,654 but not
more than $91,310		 Line 1 is more than
$91,310 but not
more than $104,835		 Line 1 is more than
$104,835 but not
more than $127,299		  
 
  Amount from line 1          2
 
  Line 2 minus line 3 –   –   –   –  3
 
  (cannot be negative)   =   =   =   =  4
 
  Line 4 multiplied by the x                5.06%   x                7.7%   x                10.5%   x                12.29%  5
 
  percentage from line 5   =   =   =   =  6
 
  Line 6 plus line 7   +   +   +   +  7
 
  British Columbia tax        
  on taxable income   =   =   =   =  8
 
  If you completed lines 2 to 8 for a column above, enter the amount from line 8 on line 61 and continue on line 16.
  Line 1 is more than
$127,299 but not
more than $172,602		 Line 1 is more than
$172,602 but not
more than $240,716
Line 1 is more
than $240,716		  
 
  Amount from line 1        9
 
  Line 9 minus line 10   –   –   –  10
 
  (cannot be negative)   =   =   =  11
 
  Line 11 multiplied by the   x                14.7%   x                16.8%   x                20.5%  12
 
  percentage from line 12   =   =   =  13
 
  Line 13 plus line 14   +   +   +  14
 
  British Columbia tax        
  on taxable income   =   =   =  15
 
  If you completed lines 9 to 15 for a column above, enter the amount from line 15 on line 61 and continue on line 16.
 
 

Part B – British Columbia non-refundable tax credits
 
    Internal use 56090  
  Basic personal amount Claim $11,981 58040  16
 
   
  Age amount (if you were born in 1958 or earlier) (use Worksheet BC428) (maximum $5,373) 58080 +  17
 
  Spouse or common-law partner amount:
  Base amount    18
  Your spouse's or common-law partner's net income  
  from line 23600 of their return   –  19
  Line 18 minus line 19 (if negative, enter "0") (maximum $10,259) 58120 = ► +  20
 
  Amount for an eligible dependant:
  Base amount    21
   
     
  Your eligible dependant's net income from line 23600 of their return   –  22
  Line 21 minus line 22 (if negative, enter "0") (maximum $10,259) 58160 = ► +  23
 
   
  British Columbia caregiver amount (use Worksheet BC428) 58175 +  24
 
  Add lines 16, 17, 20, 23, and 24.   =  25
 
 
  5010-C E (23) (Ce formulaire est disponible en français.)     Page 1 of 3

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  Protected B when completed 
 

Part B – British Columbia non-refundable tax credits

(continued)
  Amount from line 25 of the previous page    26
 
  CPP or QPP contributions:  
    Amount from line 30800 of your return 58240 •27
    Amount from line 31000 of your return 58280 + •28
 
  Employment insurance premiums:  
    Amount from line 31200 of your return 58300 + •29
    Amount from line 31217 of your return 58305 + •30
 
  Volunteer firefighters' amount 58315 +  31
 
  Search and rescue volunteers' amount 58316 +  32
 
  Add lines 27 to 32.   = ► + 33
 
  Adoption expenses 58330 + 34
 
  Add lines 26, 33, and 34.   = 35
 
  Pension income amount (maximum $1,000) 58360 +  36
 
  Line 35 plus line 36   =  37
 
  Disability amount for self  
  (claim $8,986 or, if you were under 18 years of age, use Worksheet BC428) 58440 +  38
 
     
  Disability amount transferred from a dependant(use Worksheet BC428) 58480 +  39
 
  Add lines 37 to 39.   =  40
 
  Interest paid on your student loans (amount from line 31900 of your return) 58520 +  41
 
  Your tuition and education amounts (attach Schedule BC(S11)) 58560 +  42
 
  Tuition amounts transferred from a child or grandchild 58600 +  43
 
  Amounts transferred from your spouse or common-law partner (attach Schedule BC(S2)) 58640 +  44
 
  Add lines 40 to 44.   =  45
 
  Medical expenses:
    Amount from line 33099 of your return 58689  46
   
    Amount from line 23600 of your return    47
 
   
    Applicable rate   x                  3%  48
    Line 47 multiplied by the percentage from line 48   =  49
    Enter whichever is less: $2,491 or the amount from line 49.   –  50
    Line 46 minus line 50 (if negative, enter "0")   =  51
  Allowable amount of medical expenses for other dependants  
  (use Worksheet BC428) 58729 +  52
 
  Line 51 plus line 52 58769 =  ► +  53
 
  Line 45 plus line 53 58800 =  54
 
  British Columbia non-refundable tax credit rate   x                  5.06%  55
 
  Line 54 multiplied by the percentage from line 55 58840 =  56
 
  Donations and gifts (use Worksheet BC428) 58969 +  57
 
  Line 56 plus line 57   =  58
 
  Farmers' food donation tax credit:
  Amount of qualifying gifts also claimed on line 57     x   25% = 58980 +  59
 
  Line 58 plus line 59    
  Enter this amount on line 64. British Columbia non-refundable tax credits 61500 =  60
 
   
   
  5010-C E (23)   Page 2 of 3  

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  Protected B when completed 
  Part C – British Columbia tax
   
  British Columbia tax on taxable income from line 8 or 15    61
 
  British Columbia tax on split income (complete Form T1206) 61510 + •62
 
  Line 61 plus line 62   =  63
 
   
  British Columbia non-refundable tax credits from line 60    64
 
     
  British Columbia dividend tax credit (use Worksheet BC428) 61520 + • 65
 
  British Columbia minimum tax carryover:  
  Amount from line 40427  
    of your return     x  33.7% = 61540 + • 66
 
  Add lines 64 to 66.   = ► –  67
 
  Line 63 minus line 67 (if negative, enter "0")   =  68
 
  British Columbia additional tax for minimum tax purposes:  
    Amount from line 118 of Form T691     x  33.7% =   +  69
 
  Line 68 plus line 69   =  70
 
  Provincial foreign tax credit (complete Form T2036)   –  71
 
  Line 70 minus line 71 (if negative, enter "0")   =  72
 
   
  British Columbia tax reduction
   
  If your net income from line 23600 of your return is $37,814 or more, enter "0" on line 79 and
continue on line 80. If it is less than $37,814, complete the following calculation:
   
  Basic reduction Claim $521    73
 
  Enter your net income from line 23600  
  of your return.    74
 
  Base amount   –  75
 
  Line 74 minus line 75 (if negative, enter "0")   =  76
 
  Applicable rate   x                3.56%  77
 
  Line 76 multiplied by the percentage from line 77   = ► –  78
 
  Line 73 minus line 78    
  (if negative, enter "0") British Columbia tax reduction   = ► –  79
 
  Line 72 minus line 79 (if negative, enter "0")   =  80
 
     
  British Columbia logging tax credit from Form FIN 542S or Form FIN 542P   –  81
 
  Line 80 minus line 81 (if negative, enter "0")   =  82
 
  British Columbia political contributions made in 2023 60400  83
 
     
  British Columbia political contribution tax credit (use Worksheet BC428) (maximum $500)   – 84
 
  Line 82 minus line 84 (if negative, enter "0")   = 85
 
  British Columbia employee share ownership plan tax credit  
  from Certificate ESOP 20 60450 • 86
 
  British Columbia employee venture capital corporation tax credit  
  from Certificate EVCC 30 60470 + • 87
 
  Total ESOP and EVCC credits:  
  Line 86 plus line 87 (maximum $2,000)   = ► – 88
 
  Line 85 minus line 88 (if negative, enter "0")   = 89
 
     
  British Columbia mining flow-through share tax credit (complete Form T1231) 68810 – •90
 
  Line 89 minus line 90 (if negative, enter "0")    
  Enter this amount on line 42800 of your return. British Columbia tax   = 91
 
  See the privacy notice on your return.
   
   
  5010-C E (23)   Page 3 of 3