Forms and publications for corporate income tax credits
Publication date: January 6, 2023
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The following bulletins and regulations will answer your questions related to tax credits.
Bulletins
- Bulletin CIT 006 – Mining Exploration Tax Credit (PDF, 260KB)
- Bulletin CIT 007 – British Columbia Scientific Research and Experimental Development Tax Credit (PDF, 190KB)
Forms
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Fill out the appropriate form(s) to claim your B.C. income tax credits. These forms must be filed with your T2 Corporation Income Tax Return to the Canada Revenue Agency (CRA).
- SCH421 - British Columbia Mining Exploration Tax Credit
- SCH426 - British Columbia Manufacturing and Processing Tax Credit
- SCH428 - British Columbia Training Tax Credit
- SCH429 - British Columbia Interactive Digital Media Tax Credit
- SCH430 - British Columbia Shipbuilding and Ship Repair Industry Tax Credit
- T1196 - British Columbia Film and Television Tax Credit
- T1197 - British Columbia Production Services Tax Credit
- T1249 - British Columbia Mining Exploration Tax Credit Partnership Schedule
- T2SCH5 - Tax Calculation Supplementary - Corporations
- T666 - British Columbia Scientific Research and Experimental Development Tax Credit
These forms must be filed directly to the B.C. Ministry of Finance.
- FIN 146 - Authorization or Cancellation of a Representative (PDF, 260KB)
- FIN 515 - Natural Gas Tax Credit Application (PDF, 270KB)
Legislation
- Income Tax Act (B.C.)
Amendments
- Bill 4, Budget Measures Implementation Act, 2020
- Bill 5, Budget Measures Implementation Act, 2019
- Bill 2, Budget Measures Implementation Act, 2018
- Source Deduction Regulation
- Appeal Fee Regulation
Regulations
- Book Publishing Tax Credit Regulation
- Film and Television Tax Credit Regulation
- Interactive Digital Media Tax Credit Regulation
- Mining Exploration Tax Credit Regulation
- Natural Gas Tax Credit Regulation
- Political Contributions Regulation
- Training Tax Credits Regulation
- Training Tax Credits (Prescribed Requirements and Date) Regulation