5010-D (Page 1 of 3) 2025 Worksheet BC428 Use this worksheet to calculate the amounts to enter on your Form BC428, British Columbia Tax. Keep this worksheet for your records. Do not attach it to your paper return. Line 58080 - Age amount (if you were born in 1960 or earlier) If the amount from line 23600 of your return is: - $43,169 or less, enter $5,799 on line 58080 of your Form BC428 - $81,829 or more, enter "0" on line 58080 of your Form BC428 Otherwise, complete the calculation below. Line 1: Maximum amount 5,799.00 Line 2: Amount from line 23600 of your return ^ Line 3: Income threshold 43,169.00 Line 4: Line 2 minus line 3 (if negative, enter "0") = ^ Line 5: Applicable rate 15% Line 6: Line 4 multiplied by the percentage from line 5 = ^ Line 7: Line 1 minus line 6 (if negative, enter "0") Enter this amount on line 58080 of your Form BC428. = ^ Line 58175 - British Columbia caregiver amount Complete one column for each dependant. If you have more than three dependants, use a separate sheet of paper. *** Transcriber's Note: In print, the following table is set-up as three columns. Column 1: Dependant 1; Column 2: Dependant 2; Column 3: Dependant 3. *** Line 1: Base amount Dependant 1 24,810.00 Dependant 2 24,810.00 Dependant 3 24,810.00 Line 2: Dependant's net income from line 23600 of their return Dependant 1 ^ Dependant 2 ^ Dependant 3 ^ Line 3: Line 1 minus line 2 (if negative, enter "0") (maximum $5,659 per dependant) Dependant 1 = ^ Dependant 2 = ^ Dependant 3 = ^ Line 4: Amount claimed for this dependant on line 58120 or line 58160 of your Form BC428, if any Dependant 1 ^ Dependant 2 ^ Dependant 3 ^ Line 5: Allowable amount for this dependant: line 3 minus line 4 (if negative, enter "0") Dependant 1 = ^ Dependant 2 = ^ Dependant 3 = ^ Line 6: Add the amounts from line 5 of columns 1, 2 and 3 (and others, if any). Enter this amount on line 58175 of your Form BC428. ^ Line 58440 - Disability amount for self Complete the following calculation if you were under 18 years of age on December 31, 2025: Line 1: Base amount 9,699.00 Line 2: Maximum amount 5,659.00 Line 3: Total child care and attendant care expenses for you, claimed by you or another person ^ Line 4: Threshold for child and attendant care expenses 3,285.00 Line 5: Line 3 minus line 4 (if negative, enter "0") = ^ Line 6: Line 2 minus line 5 (if negative, enter "0") = ^ Line 7: Line 1 plus line 6 Enter this amount on line 58440 of your Form BC428. (maximum $15,358) = ^ 5010-D (Page 2 of 3) Line 58480 - Disability amount transferred from a dependant Complete this calculation for each dependant. If you have more than one dependant, use a separate sheet of paper. Note: If you and your dependant were not residents of the same province or territory at the end of the year, special rules may apply. For more information, call the Canada Revenue Agency at 1-800-959-8281. Line 1: Base amount 9,699.00 If the dependant was under 18 years of age on December 31, 2025, complete lines 2 to 12. If the dependant was18 years of age or older, enter "0" on line 6 and continue on line 7. Line 2: Maximum amount 5,659.00 Line 3: Total child care and attendant care expenses for this dependant claimed by you or another person ^ Line 4: Threshold for child and attendant care expenses 3,285.00 Line 5: Line 3 minus line 4 (if negative, enter "0") = ^ Line 6: Line 2 minus line 5 (if negative, enter "0") = ^ Line 7: Line 1 plus line 6 (maximum $15,358) = ^ Line 8: Enter the amount from line 37 of the dependant's Form BC428. ^ Line 9: Line 7 plus line 8 = ^ Line 10: Dependant's taxable income from line 26000 of their return ^ Line 11: Line 9 minus line 10 (if negative, enter "0") = ^ Line 12: Enter whichever is less: amount from line 7 or line 11. Allowable amount for this dependant ^ Enter the total of allowable amounts claimed for all dependants on line 58480 of your Form BC428. Line 58729 - Allowable amount of medical expenses for other dependants Complete one column for each dependant. If you have more than three dependants, use a separate sheet of paper. *** Transcriber's Note: In print, the following table is set-up as three columns. Column 1: Dependant 1; Column 2: Dependant 2; Column 3: Dependant 3. *** Line 1: Medical expenses for other dependant Dependant 1 ^ Dependant 2 ^ Dependant 3 ^ Line 2: Enter the amount from line 50 of the dependant's Form BC428. Dependant 1 ^ Dependant 2 ^ Dependant 3 ^ Line 3: Line 1 minus line 2 (if negative, enter "0") Dependant 1 = ^ Dependant 2 = ^ Dependant 3 = ^ Line 4: Add the amounts from line 3 of columns 1, 2, and 3 (and others, if any). Enter this amount on line 58729 of your Form BC428. ^ 5010-D (Page 3 of 3) Line 58969 - Donations and gifts Line 1: Enter the amount from line 12 of your federal Schedule 9. ^ Line 2: Enter whichever is less: amount from line 1 or $200. ^ Line 3: Line 1 minus line 2 = ^ Line 4: Enter your taxable income from line 26000 of your return. ^ Line 5: Income threshold 259,829.00 Line 6: Line 4 minus line 5 (if negative enter "0") = ^ Line A: Enter the amount from line 3. ^ Line 7: Enter whichever is less: amount from line 3 or line 6. Line B ^ multiplied by 20.5% = ^ Line 8: Amount A minus amount B Line C = ^ multiplied by 16.8% = ^ Line 9: Enter the amount from line 2. Line D ^ multiplied by 5.06% = ^ Line 10: Add lines 7 to 9. Enter this amount on line 58969 of your Form BC428. Donations and gifts = ^ Line 61520 - British Columbia dividend tax credit Line A: Amount from line 12000 of your return ^ Line 1: Amount from line 12010 of your return Line B ^ multiplied by 1.96% = ^ Line 2: Amount A minus amount B Line C = ^ multiplied by 12% = ^ Line 3: Line 1 plus line 2 Enter this amount online 61520 of your Form BC428. = ^ Line 84 - British Columbia political contribution tax credit If your total political contributions are more than $1,150, enter $500 on line 84 of your Form BC428. If not, use the amount from line 60400 of your Form BC428 to complete the appropriate column below. *** Transcriber's Note: Use column 1 if the amount from line 60400 is $100 or less. Use column 2 if the amount from line 60400 is more than $100 but not more than $550. Use column 3 if the amount from line 60400 is more than $550. *** Column 1: Line 60400 is $100 or less Line 1: Enter your total political contributions from line 60400 of your Form BC428. ^ Line 2: 0.00 Line 3: Line 1 minus line 2 (cannot be negative) = ^ Line 4: Rate 75% Line 5: Line 3 multiplied by the percentage from line 4 = ^ Line 6: 0.00 Line 7: Line 5 plus line 6 Enter this amount on line 84 of your Form BC428. = ^ Column 2: Line 60400 is more than $100 but not more than $550 Line 1: Enter your total political contributions from line 60400 of your Form BC428. ^ Line 2: 100.00 Line 3: Line 1 minus line 2 (cannot be negative) = ^ Line 4: Rate 50% Line 5: Line 3 multiplied by the percentage from line 4 = ^ Line 6: 75.00 Line 7: Line 5 plus line 6 Enter this amount on line 84 of your Form BC428. = ^ Column 3: Line 60400 is more than $550 Line 1: Enter your total political contributions from line 60400 of your Form BC428. ^ Line 2: 550.00 Line 3: Line 1 minus line 2 (cannot be negative) = ^ Line 4: Rate 33.33% Line 5: Line 3 multiplied by the percentage from line 4 = ^ Line 6: 300.00 Line 7: Line 5 plus line 6 Enter this amount on line 84 of your Form BC428. = ^