bc-individual-return

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# BC Individual Return

## Section 1 -- Quick Reference

**Section 1 -- Quick Reference**

| Field | Value |
| --- | --- |
| Country | Canada -- British Columbia |
| Tax | Provincial income tax (BC428) |
| Currency | CAD only |
| Tax year | Calendar year |
| Primary legislation | BC Income Tax Act, RSBC 2002, c. 27 |
| Supporting legislation | Income Tax Act (Canada); BC Budget 2025 |
| Tax authority | CRA on behalf of BC |
| Filing portal | CRA My Account / NETFILE / EFILE |
| Form | BC428 -- British Columbia Tax |
| Filing deadline | June 15 (self-employed); payment due April 30 |
| Contributor | Open Accountants Community |
| Validated by | Live status: https://openaccountants.com/skills/bc-individual-return |
| Skill version | 2.0 |

### BC Tax Rates (2025)

**BC Tax Rates (2025)**

| Taxable Income (CAD) | Marginal Rate | Cumulative Tax |
| --- | --- | --- |
| 0 -- 47,937 | 5.06% | 2,426 |
| 47,938 -- 95,875 | 7.70% | 6,117 |
| 95,876 -- 110,076 | 10.50% | 7,608 |
| 110,077 -- 133,664 | 12.29% | 10,508 |
| 133,665 -- 181,232 | 14.70% | 17,500 |
| 181,233 -- 252,752 | 16.80% | 29,515 |
| 252,753+ | 20.50% | 29,515+ |

### Key BC Credits (2025)

**Key BC Credits (2025)**

| Credit | Amount | Tax Value (x 5.06%) |
| --- | --- | --- |
| Basic personal amount | $12,580 | $636 |
| Spousal amount | $12,580 minus spouse income | up to $636 |

### BC Tax Reduction (Low Income)

- **BC Tax Reduction (Low Income)** — Maximum reduction: $521 + $152 per dependant. Reduced by 3.56% of net income. Eliminated at ~$14,635 net income (single).

### Climate Action Tax Credit (Refundable)

- **Climate Action Tax Credit (Refundable)** — $504/individual + $252/spouse + $126/child (annual, paid quarterly by CRA). Reduced by 2% of family income above $41,071.

### Conservative Defaults

**Conservative Defaults**

| Ambiguity | Default |
| --- | --- |
| Unknown province | Do not apply this skill |
| Unknown bracket year | Use 2025 indexed figures |
| Unknown medical/charitable amounts | $0 |

## Section 2 -- Required Inputs and Refusal Catalogue

### Required Inputs

- **Required Inputs** — Minimum viable -- province of residence on December 31 (must be BC), federal taxable income (T1 line 26000), federal net income (T1 line 23600). Recommended -- marital status, spouse income, dependants, medical expenses, charitable donations. Ideal -- complete T1 data, prior year BC428, disability certificate if applicable.

### Refusal Catalogue

- **R-BC-1 -- Not BC resident** — Province of residence on December 31 is not BC. This skill does not apply.
- **R-BC-2 -- Corporations/trusts** — This skill covers individual sole proprietors only.
- **R-BC-3 -- Part-year resident** — Part-year provincial residency requires specialist analysis. Escalate.
- **R-BC-4 -- First Nations exemption** — Section 87 Indian Act exemptions require specialist analysis. Escalate.

## Section 3 -- Transaction Pattern Library

BC provincial tax is computed from federal return data, not directly from bank transactions. The transaction pattern library is in the `ca-fed-t2125` skill. This skill consumes the output of that computation (taxable income, net income) and applies BC rates and credits.

## Section 4 -- Worked Examples

### Example 1 -- Low Income, Single

Input: Taxable income $25,000. Net income $25,000. Single, no dependants.

Computation:
- Gross BC tax: $25,000 x 5.06% = $1,265.00
- BC basic personal credit: $12,580 x 5.06% = $636.55
- BC basic tax: $1,265.00 - $636.55 = $628.45
- BC tax reduction: $521 - (3.56% x $25,000) = $521 - $890 = $0 (eliminated)
- Net BC tax: $628.45

### Example 2 -- Mid-Range Income

Input: Taxable income $80,000. Single.

Computation:
- First $47,937 at 5.06% = $2,425.61
- $32,063 at 7.70% = $2,468.85
- Gross BC tax: $4,894.46
- Credit: $636.55
- Net BC tax: $4,257.91

### Example 3 -- High Income, Top Bracket

Input: Taxable income $300,000. Married, spouse income $0.

Computation:
- Tax through $252,752 = $29,515
- $47,248 at 20.50% = $9,685.84
- Gross BC tax: $39,200.84
- Credits: basic $636.55 + spousal $636.55 = $1,273.10
- Net BC tax: $37,927.74

### Example 4 -- Below Basic Personal Amount

Input: Taxable income $10,000.

From openaccountants/openaccountants, AGPL-3.0.

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