| Protected B when completed | ||||||||||||||||||
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British Columbia Credits | BC479 T1 General – 2018 |
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| Complete the calculations that apply to you and attach a copy of this form to your return. | ||||||||||||||||||
| For more information, including credit eligibility requirements, see the related line in the "Information for residents of British Columbia" section of your tax package. |
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| Sales tax credit (for low-income families and individuals) | ||||||||||||||||||
| If you had a spouse or common-law partner on December 31, 2018, only one of you can claim this credit for both of you. | ||||||||||||||||||
| Income for the sales tax credit | Column 1 | Column 2 | ||||||||||||||||
| You | Your spouse or | |||||||||||||||||
| common-law partner | ||||||||||||||||||
| Enter the net income amount from line 236 of the return. | 1 | |||||||||||||||||
| Total of the universal child care benefit (UCCB) repayment (line 213 of the return) and | ||||||||||||||||||
| the registered disability savings plan (RDSP) income repayment (included on line 232) | + | + | 2 | |||||||||||||||
| Add lines 1 and 2. | = | = | 3 | |||||||||||||||
| Total of the UCCB income (line 117 of the return) and the RDSP income | ||||||||||||||||||
| (line 125 of the return) | – | – | 4 | |||||||||||||||
| Line 3 minus line 4 (if negative, enter "0") | = | = | 5 | |||||||||||||||
| Add the amounts from line 5 in column 1 and column 2. | Adjusted net family income | 6 | ||||||||||||||||
| If you had a spouse or common-law partner on December 31, 2018, | ||||||||||||||||||
| enter $18,000. If not, enter $15,000. | – | 7 | ||||||||||||||||
| Line 6 minus line 7 (if negative, enter "0") | Income for the sales tax credit | = | 8 | |||||||||||||||
| Basic sales tax credit | claim $75 | 6033 | 9 | |||||||||||||||
| Additional credit for your spouse or common-law partner | claim $75 | 6035 | + | 10 | ||||||||||||||
| Add lines 9 and 10. | = | 11 | ||||||||||||||||
| Amount from line 8 | x 2% = | – | 12 | |||||||||||||||
| Line 11 minus line 12 (if negative, enter "0") | Sales tax credit | = | 13 | |||||||||||||||
| British Columbia home renovation tax credit for seniors and persons with disabilities |
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| If, on December 31, 2018, you and your spouse or common-law partner occupied separate principal residences for medical reasons, claim individually the home |
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| renovation tax credit for seniors and persons with disabilities and tick box 6089. | 6089 | |||||||||||||||||
| Enter your home renovation expenses | ||||||||||||||||||
| from line 5 of your Schedule BC(S12). | (maximum $10,000) | 6048 | x 10% = | + | 14 | |||||||||||||
| British Columbia venture capital tax credit | ||||||||||||||||||
| Enter the "tax credit amount" shown on Certificate SBVC 10 for shares | ||||||||||||||||||
| acquired in 2018. | 6049 | •15 | ||||||||||||||||
| Enter the "tax credit amount" shown on Certificate SBVC 10 for shares purchased | ||||||||||||||||||
| during the first 60 days of 2019 that you elect to claim in 2018. | 6050 | + | •16 | |||||||||||||||
| Enter your unused venture capital tax credit from previous years shown on | ||||||||||||||||||
| your most recent notice of assessment or reassessment. | + | 17 | ||||||||||||||||
| Add lines 15, 16, and 17. | (maximum $60,000.00) | = | ► | + | 18 | |||||||||||||
| British Columbia mining exploration tax credit | ||||||||||||||||||
| Enter your mining exploration tax credit from Form T88. | 6051 | + | •19 | |||||||||||||||
| Enter your mining exploration tax credit allocated from a partnership from Form T88. | 6053 | 20 | ||||||||||||||||
| Add lines 13, 14, 18, and 19. | = | 21 | ||||||||||||||||
| 5010-TC | Continue on the next page. | |||||||||||||||||