Forms and publications for corporate income tax credits

The following bulletins and regulations will answer your questions related to tax credits.

Bulletins

• Bulletin CIT 006 – Mining Exploration Tax Credit (PDF)
• Bulletin CIT 007 – British Columbia Scientific Research and Experimental Development Tax Credit (PDF)

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)
• FIN 515 - Natural Gas Tax Credit Application (PDF)
  • Annual Cost of Natural Gas Worksheet (XLSX)

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