5010-C (Page 1 of 3) Protected B when completed 2025 Form BC428 British Columbia Tax For more information about this form, go to canada.ca/bc-tax-info. Part A - British Columbia tax on taxable income Line 1: Enter your taxable income from line 26000 of your return. ^ Use the amount from line 1 to complete the appropriate column below. *** Transcriber's Note: Use column 1 if the amount from line 1 is $49,279 or less. Use column 2 if the amount from line 1 is more than $49,279 but not more than $98,560. Use column 3 if the amount from line 1 is more than $98,560 but not more than $113,158. Use column 4 if the amount from line 1 is more than $113,158 but not more than $137,407. *** Column 1: Line 1 is $49,279 or less Line 2: Amount from line 1 ^ Line 3: 0.00 Line 4: Line 2 minus line 3 (cannot be negative) = ^ Line 5: Rate 5.06% Line 6: Line 4 multiplied by the percentage from line 5 = ^ Line 7: 0.00 Line 8: Line 6 plus line 7 British Columbia tax on taxable income = ^ Column 2: Line 1 is more than $49,279 but not more than $98,560 Line 2: Amount from line 1 ^ Line 3: 49,279.00 Line 4: Line 2 minus line 3 (cannot be negative) = ^ Line 5: Rate 7.7% Line 6: Line 4 multiplied by the percentage from line 5 = ^ Line 7: 2,493.52 Line 8: Line 6 plus line 7 British Columbia tax on taxable income = ^ Column 3: Line 1 is more than $98,560 but not more than $113,158 Line 2: Amount from line 1 ^ Line 3: 98,560.00 Line 4: Line 2 minus line 3 (cannot be negative) = ^ Line 5: Rate 10.5% Line 6: Line 4 multiplied by the percentage from line 5 = ^ Line 7: 6,288.15 Line 8: Line 6 plus line 7 British Columbia tax on taxable income = ^ Column 4: Line 1 is more than $113,158 but not more than $137,407 Line 2: Amount from line 1 ^ Line 3: 113,158.00 Line 4: Line 2 minus line 3 (cannot be negative) = ^ Line 5: Rate 12.29% Line 6: Line 4 multiplied by the percentage from line 5 = ^ Line 7: 7,820.94 Line 8: Line 6 plus line 7 British Columbia tax on taxable income = ^ 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. *** Transcriber's Note: Use column 1 if the amount from line 1 is more than $137,407 but not more than $186,306. Use column 2 if the amount from line 1 is more than $186,306 but not more than $259,829. Use column 3 if the amount from line 1 is more than $259,829. *** Column 1: Line 1 is more than $137,407 but not more than $186,306 Line 9: Amount from line 1 ^ Line 10: 137,407.00 Line 11: Line 9 minus line 10 (cannot be negative) = ^ Line 12: Rate 14.7% Line 13: Line 11 multiplied by the percentage from line 12 = ^ Line 14: 10,801.15 Line 15: Line 13 plus line 14 British Columbia tax on taxable income = ^ Column 2: Line 1 is more than $186,306 but not more than $259,829 Line 9: Amount from line 1 ^ Line 10: 186,306.00 Line 11: Line 9 minus line 10 (cannot be negative) = ^ Line 12: Rate 16.8% Line 13: Line 11 multiplied by the percentage from line 12 = ^ Line 14: 17,989.30 Line 15: Line 13 plus line 14 British Columbia tax on taxable income = ^ Column 3: Line 1 is more than $259,829 Line 9: Amount from line 1 ^ Line 10: 259,829.00 Line 11: Line 9 minus line 10 (cannot be negative) = ^ Line 12: Rate 20.5% Line 13: Line 11 multiplied by the percentage from line 12 = ^ Line 14: 30,341.16 Line 15: Line 13 plus line 14 British Columbia tax on taxable income = ^ 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 Line 56090: Internal use Line 16 and line 58040: Basic personal amount Claim $12,932 ^ Line 17 and line 58080: Age amount (if you were born in 1960 or earlier) (use Worksheet BC428) (maximum $5,799) ^ Spouse or common-law partner amount: Line 18: Base amount 12,181.00 Line 19: Your spouse's or common-law partner's net income from line 23600 of their return ^ Line 20 and line 58120: Line 18 minus line 19 (if negative, enter "0") (maximum $11,073) = ^ Amount for an eligible dependant: Line 21: Base amount 12,181.00 Line 22: Your eligible dependant's net income from line 23600 of their return ^ Line 23 and line 58160: Line 21 minus line 22 (if negative, enter "0") (maximum $11,073) = ^ Line 24 and line 58175: British Columbia caregiver amount (use Worksheet BC428) ^ Line 25: Add lines 16, 17, 20, 23 and 24. = ^ 5010-C (Page 2 of 3) Part B - British Columbia non-refundable tax credits (continued) Line 26: Amount from line 25 of the previous page ^ CPP or QPP contributions: Line 27 and line 58240: Amount from line 30800 of your return ^ Line 28 and line 58280: Amount from line 31000 of your return ^ Employment insurance premiums: Line 29 and line 58300: Amount from line 31200 of your return ^ Line 30 and line 58305: Amount from line 31217 of your return ^ Line 31 and line 58315: Volunteer firefighters' amount ^ Line 32 and line 58316: Search and rescue volunteers' amount ^ Line 33: Add lines 27 to 32. = ^ Line 34 and line 58330: Adoption expenses ^ Line 35: Add lines 26, 33 and 34. = ^ Line 36 and line 58360: Pension income amount (maximum $1,000) ^ Line 37: Line 35 plus line 36 = ^ Line 38 and line 58440: Disability amount for self (claim $9,699 or, if you were under 18 years of age, use Worksheet BC428) ^ Line 39 and line 58480: Disability amount transferred from a dependant (use Worksheet BC428) ^ Line 40: Add lines 37 to 39. = ^ Line 41 and line 58520: Interest paid on your student loans (amount from line 31900 of your return) ^ Line 42 and line 58560: Your tuition and education amounts (attach Schedule BC(S11)) ^ Line 43 and line 58600: Tuition amounts transferred from a child or grandchild ^ Line 44 and line 58640: Amounts transferred from your spouse or common-law partner (attach Schedule BC(S2)) ^ Line 45: Add lines 40 to 44. = ^ Medical expenses: Line 46 and line 58689: Amount from line 33099 of your return ^ Line 47: Amount from line 23600 of your return ^ Line 48: Applicable rate 3% Line 49: Line 47 multiplied by the percentage from line 48 = ^ Line 50: Enter whichever is less: $2,689 or the amount from line 49. ^ Line 51: Line 46 minus line 50 (if negative, enter "0") = ^ Line 52 and line 58729: Allowable amount of medical expenses for other dependants (use Worksheet BC428) ^ Line 53 and line 58769: Line 51 plus line 52 = ^ Line 54 and line 58800: Line 45 plus line 53 = ^ Line 55: British Columbia non-refundable tax credit rate 5.06% Line 56 and line 58840: Line 54 multiplied by the percentage from line 55 = ^ Line 57 and line 58969: Donations and gifts (use Worksheet BC428) ^ Line 58: Line 56 plus line 57 = ^ Farmers' food donation tax credit: Line 59 and line 58980: Amount of qualifying gifts also claimed on line 57 ^ multiplied by 25% = ^ Line 60 and line 61500: Line 58 plus line 59 Enter this amount on line 64. British Columbia non-refundable tax credits = ^ 5010-C (Page 3 of 3) Part C - British Columbia tax Line 61: British Columbia tax on taxable income from line 8 or 15 ^ Line 62 and line 61510: British Columbia tax on split income (complete Form T1206) ^ Line 63: Line 61 plus line 62 = ^ Line 64: British Columbia non-refundable tax credits from line 60 ^ Line 65 and line 61520: British Columbia dividend tax credit (use Worksheet BC428) ^ British Columbia minimum tax carryover: Line 66 and line 61540: Amount from line 40427 of your return ^ multiplied by 34.9% = ^ Line 67: Add lines 64 to 66. = ^ Line 68: Line 63 minus line 67 (if negative, enter "0") = ^ British Columbia additional tax for minimum tax purposes: Line 69: Amount from line 14 of Part 7 of Form T691 ^ multiplied by 34.9% = ^ Line 70: Line 68 plus line 69 = ^ Line 71: Provincial foreign tax credit (complete Form T2036) ^ Line 72: Line 70 minus line 71 (if negative, enter "0") = ^ British Columbia tax reduction If your net income from line 23600 of your return is $40,807 or more, enter "0" on line 79 and continue on line 80. If it is less than $40,807, complete the following calculation: Line 73: Basic reduction Claim $562 ^ Line 74: Enter your net income from line 23600 of your return. ^ Line 75: Base amount 25,020.00 Line 76: Line 74 minus line 75 (if negative, enter "0") = ^ Line 77: Applicable rate 3.56% Line 78: Line 76 multiplied by the percentage from line 77 = ^ Line 79: Line 73 minus line 78 (if negative, enter "0") British Columbia tax reduction = ^ Line 80: Line 72 minus line 79 (if negative, enter "0") = ^ Line 81: British Columbia logging tax credit from Form FIN 542S or Form FIN 542P ^ Line 82: Line 80 minus line 81 (if negative, enter "0") = ^ Line 83 and line 60400: British Columbia political contributions made in 2025 ^ Line 84: British Columbia political contribution tax credit (use Worksheet BC428) (maximum $500) ^ Line 85: Line 82 minus line 84 (if negative, enter "0") = ^ British Columbia employee share ownership plan tax credit: Line 86 and line 60450: ESOP 20 certificate number ^ Tax credit amount indicated on the certificate ^ British Columbia employee venture capital corporation tax credit: Line 87 and line 60470: EVCC 30 certificate number ^ Tax credit amount indicated on the certificate ^ Total ESOP and EVCC credits: Line 88: Line 86 plus line 87 (maximum $2,000) = ^ Line 89: Line 85 minus line 88 (if negative, enter "0") = ^ Line 90 and line 68810: British Columbia mining flow-through share tax credit (complete Form T1231) ^ Line 91: Line 89 minus line 90 (if negative, enter "0") Enter this amount on line 42800 of your return. British Columbia tax = ^ See the privacy notice on your return.