Personal income tax

Publication date: January 11, 2024

If you were a B.C. resident on December 31 or earned income in B.C. you may need to file an income tax return for the tax year.

B.C. income taxes are administered by the Canada Revenue Agency (CRA). Forms to calculate your B.C. income tax are included with the T1 Income Tax Return. Even if you don’t owe income tax, you can file an income tax return to claim a refund, credits, or benefits.

Special rules may apply to trusts, bankruptcies, part-year residents, non-residents, tax on split income, taxpayers subject to alternative minimum tax, taxpayers who pay tax in more than one jurisdiction, and credits filed in separate returns.

Source deductions

Source deductions are income tax deductions made from payments you receive, such as from an employer or pension administrator. You must complete a TD1BC so your employer or pension administrator can calculate the amount of tax to deduct from your payment.

Employers

Learn about your payroll obligations.

Children tax benefits

You may be eligible to receive monthly payments to help with the cost of raising children:

Contact information

Contact the Canada Revenue Agency with your questions about income tax or for assistance in completing your income tax return. 

In Canada Toll Free
1-800-959-8281