5010-TC (Page 1 of 3) Protected B when completed 2025 Form BC479 British Columbia Credits You can claim these refundable tax credits even if you do not have to pay any tax. If the total of these credits is more than the amount of taxes you have to pay, you may get a refund for the difference. Complete the calculations that apply to you and attach a copy of this form to your paper return. For more information about these credits, go to canada.ca/bc-tax-info. Sales tax credit Note: If you had a spouse or common-law partner on December 31, 2025, only one of you can claim this credit for both of you. *** Transcriber's Note: In print, the following table is set-up as 2 columns. Use column 1 for You. Use column 2 for Your spouse or common-law partner. *** Line 1: Net income from line 23600 of the return (or the amount you would have entered if the instructions on line 23600 said "if negative, show in brackets") Column 1: You ^ Column 2: Your spouse or common-law partner ^ Line 2: Total of the universal child care benefit (UCCB) repayment (line 21300 of the return) and the registered disability savings plan (RDSP) income repayment (included on line 23200 of the return) Column 1: You ^ Column 2: Your spouse or common-law partner ^ Line 3: Line 1 plus line 2 Column 1: You = ^ Column 2: Your spouse or common-law partner = ^ Line 4: Total of the UCCB income (line 11700 of the return) and the RDSP income (line 12500 of the return) Column 1: You ^ Column 2: Your spouse or common-law partner ^ Line 5: Line 3 minus line 4 (if negative, enter "0") Column 1: You = ^ Column 2: Your spouse or common-law partner = ^ Line 6: Add the amounts from line 5 of columns 1 and 2. Adjusted family net income ^ Line 7: If you had a spouse or common-law partner on December 31, 2025, enter $18,000. If not, enter $15,000. ^ Line 8: Line 6 minus line 7 (if negative, enter "0") Income for the sales tax credit = ^ Line 9 and line 60330: Basic sales tax credit Claim $75 ^ Line 10 and line 60350: Additional credit for your spouse or common-law partner Claim $75 ^ Line 11: Line 9 plus line 10 = ^ Line 12: Amount from line 8 ^ multiplied by 2% = ^ Line 13: Line 11 minus line 12 (if negative, enter "0") Sales tax credit = ^ British Columbia home renovation tax credit for seniors and persons with disabilities Line 60890: Tick this box if, on December 31, 2025, you and your spouse or common-law partner occupied separate principal residences for medical reasons and you are both claiming the home renovation tax credit for seniors and persons with disabilities. ^ Line 14: Enter your home renovation expenses from line 5 of your Schedule BC(S12). (maximum $10,000) Line 60480 ^ multiplied by 10% = ^ Line 15: Line 13 plus line 14 = ^ 5010-TC (Page 2 of 3) Line 16: Enter the amount from line 15 of the previous page. ^ British Columbia venture capital tax credit Line 17: Enter your unused venture capital tax credit from your most recent notice of assessment or reassessment. ^ Enter the following information from your Certificate SBVC 10 for shares acquired from January 1, 2025 to March 3, 2025 (that you did not elect to claim on your 2024 return): (Note 1) Line 18 and line 60489: Tax credit amount ^ Line 19 and line 60488: Certificate number (enter 9 digits) ^ Line 20: Add lines 17 and 18. (maximum $120,000) = ^ Enter the following information from your Certificate SBVC 10 for shares acquired from March 4, 2025 to December 31, 2025: (Note 1) Line 21 and line 60490: Tax credit amount ^ Line 22 and line 60491: Certificate number (enter 9 digits) ^ Enter the following information from your Certificate SBVC 10 for shares acquired in the first 60 days of 2026 that you elect to claim in 2025: (Note 1) Line 23 and line 60495: Tax credit amount ^ Line 24 and line 60496: Certificate number (enter 9 digits) ^ Line 25: Add lines 20, 21, and 23. (maximum $300,000) = ^ Note 1: If you made more than one purchase, enter the certificate number for the first acquisition in this period. British Columbia mining exploration tax credit Line 26 and line 60510: Enter the amount from line 23 of your Form T88. ^ Line 27 and line 60530: Enter the amount from line 22 of your Form T88. ^ British Columbia clean buildings tax credit British Columbia clean buildings tax credit: Line 28 and line 60545: Enter the amount from line 6 of your Form T1356. ^ Credit amount from a partnership: Line 29 and line 60546: Enter the amount from line 14 of your Form T1356 or the credit amount allocated to you by a partnership. ^ Line 30: Total allowable credit: Line 28 plus line 29 = ^ British Columbia training tax credit Line 31 and line 60550: Training tax credit (individuals) (complete Form T1014) ^ Line 32 and line 60560: Training tax credit (employers) (complete Form T1014- 1) ^ Line 33 and line 60570: Shipbuilding and ship repair industry tax credit (employers) (complete Form T1014-2) ^ Line 34: Add lines 31 to 33. = ^ Line 35: Add lines 16, 25, 26, 30 and 34. = ^ 5010-TC (Page 3 of 3) Line 36: Enter the amount from line 35 of the previous page. ^ British Columbia renter's tax credit Note: If you had a spouse or common-law partner on December 31, 2025, only one of you can claim this credit for both of you. Declaration for the renter's tax credit (if you need more space, attach an additional page) By signing my return, I declare the following information about my rentals in British Columbia during 2025: *** Transcriber's Note: In print, the following table is set up as four columns. The columns are labelled as: Column A: Rental address; Column B: Rent paid at address (Note 2); Column C: Number of months of tenancy at this address (Note 3); Column D: Name of landlord or company payment was made to *** Column A: Rental address ^ Column B: Rent paid at address (Note 2) ^ Column C: Number of months of tenancy at this address (Note 3) ^ Column D: Name of landlord or company payment was made to ^ Note 2: Enter the total rent paid for the unit for the year. Note 3: Do not include any months where rent was paid to a non-arm's length party. Line 37 and line 60575: Number of months rent was paid for all rental units (total of column C from the table above) ^ If you qualify, and your adjusted family net income, on line 6 of page 1, is less than $64,764, enter $400 on line 60576. If the adjusted family net income is between $64,764 and $84,764, complete lines 38 to 43 below and enter the result on line 44. If your adjusted family net income is more than $84,764, you cannot claim this credit. Enter "0" on line 44. Line 38: Renter's tax credit maximum amount 400.00 Line 39: Enter your adjusted family net income from line 6 of page 1. ^ Line 40: Income threshold 64,764.00 Line 41: Line 39 minus line 40 (if negative, enter "0") = ^ Line 42: Applicable rate 2% Line 43: Line 41 multiplied by the percentage from line 42 = ^ Line 44 and line 60576: Line 38 minus line 43 (if negative, enter "0") = ^ Line 45: Line 36 plus line 44 Enter this amount on line 47900 of your return. British Columbia credits = ^ See the privacy notice on your return.