Reporting and paying personal income tax

If you were a B.C. resident on the last day of the tax year, or you earned income in B.C. during the year, you may have to pay B.C. income tax.

How to file

You file your B.C. income tax return with your federal income tax return to the Canada Revenue Agency (CRA) annually. You must file an income tax return if you owe tax or want to claim a refund. 

• Learn more about filing income tax returns on the CRA website

You may need to file an income tax return even if you do not owe any income tax; for example, the CRA may send you a request to file an income tax return.

Even if you do not need to, you may want to file an income tax return to claim a tax credit or benefit you're eligible for. A B.C. income tax return is generally required to claim a B.C. tax credit. You should file a B.C. income tax return if any of the following situations apply:

• You want to claim a B.C. refundable tax credit 
  • For example, the B.C. renter's tax credit, the mining exploration tax credit, home renovation tax credit for seniors and persons with disabilities, sales tax credit, training tax credit or venture capital tax credit
• You want to apply for other B.C. financial assistance programs
• You or your spouse or common-law partner want to receive the B.C. family benefit, Canada child benefit payments or, for tax years prior to 2024, the B.C. climate action tax credit
• You want to record your mining flow-through share tax credit expenditures for carry-forward or back

Learn more about if you have to file an income tax return.

If you need help filing your income tax return, you may be able to get your income tax return done free by volunteers at a Community Volunteer Income Tax Clinic. To find a clinic, please check the directory.

Individuals with a lower income and a simple tax situation may be eligible to use the CRA SimpleFile service. Learn more about SimpleFile.

When to file

Generally, your income tax return must be filed on or before April 30. If you have a balance owing, the CRA may charge interest and a late-filing penalty on income tax returns filed after the due date.

If you file your income tax return after April 30, your GST/HST credit, Canada child benefit, B.C. family benefit and Old Age Security benefit payments may be delayed.

If you or your spouse or common-law partner carried on a business in the tax year (other than a business whose expenditures are primarily in connection with a tax shelter), your income tax return must be filed on or before June 15. However, if you have a balance owing, you still need to pay the tax on or before April 30.

• Learn more about sole proprietorships and partnerships 

Deceased persons

If you’re the legal representative (executor, administrator or liquidator) of the estate of an individual who died during the tax year, you may have to file an income tax return for that individual.

• Learn more about what to do when someone has died

How to pay

You pay your B.C. income tax with your federal income tax to the CRA. If you have a balance owing, there are various options for payment. 

• Learn more about how to pay a balance owing

Effective January 1, 2024, payments over $10,000 are required to be made electronically.

Receiving a refund

If you are due a refund of tax, the CRA will issue your combined federal and provincial tax refund in one payment after your income tax return has been filed and processed. 

• Learn more about when to expect your refund

Register for direct deposit

Direct deposit is fast, convenient and secure. 

Register for direct deposit today to ensure you get your payments on time in the event of an emergency or unforeseen circumstance. 

Special rules

Special rules may apply to your B.C. income tax return in situations involving trusts, bankruptcy, residency or income earned outside B.C., part-year residents, non-residents, tax on split income, or taxpayers that die during the year.

• Learn more about special rules that apply to:
  • Trusts
  • Bankruptcy
  • Residency or income earned outside B.C.
  • Part-year residents and non-residents - residency status
  • Tax on split income
  • Year of death - deceased persons