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 T1 Income Tax and Benefit Return to the Canada Revenue Agency (CRA) as part of your annual income tax return filing. You must file a tax return if you owe tax or want to claim a refund. 

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

• Learn more about filing taxes 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 a return.

Even if you do not need to, you may want to file a return to claim a tax credit or benefit. A B.C. income tax return is generally required to claim a B.C. tax credit. You should file a B.C. 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 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 a return.

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

When to file

Generally, tax returns 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 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 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 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 a 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

Budget 2024 requires that effective January 1, 2024, payments over $10,000 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 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 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.

• 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