Reporting and paying personal income tax

You report B.C. income tax to the Canada Revenue Agency (CRA) as part of your federal income tax return.

How to file

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.

Forms to calculate your B.C. income tax are included with the federal T1 Income Tax Return.

You may have to file an income tax return even if you don't owe any income tax; for example, the CRA may send you a request to file a return.

Even if you don't have to, you may want to file a return if any of the following situations apply:

  • You want to claim a B.C. refundable 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 Bonus, Canada Child Benefit payments or the 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 a return.

Important dates

Generally, tax returns must be filed on or before April 30.  The CRA may charge interest and a late-filing penalty on returns filed after the due date.

If you file your return after April 30, your GST/HST credit, Climate Action Tax Credit, Canada Child Benefit and Family Bonus, 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 return has to be filed on or before June 15.  However, if you have a balance owing, you still have to pay the tax on or before April 30.

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 a return for that individual.

Special rules

Special rules may apply to B.C. personal income tax 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.