How to File

If you were a resident of British Columbia on the last day of the tax year, or you earned income in B.C. during the year, you may be subject to B.C. income tax.

Provincial income tax is filed with the Canada Revenue Agency (CRA) as part of your federal income tax return. Forms to calculate your B.C. income tax are included with the federal T1 Income Tax Return.

The CRA provides assistance in completing both the federal and provincial portions of income tax returns. The CRA can be contacted at 1-800-959-8281.

• You have to pay tax.
• The CRA sent you a request to file a tax return.
• You and your spouse or common-law partner elected to split pension income
• You received Working Income Tax Benefit (WITB) advance payments and you want to apply for WITB advance payments
• You disposed of property in the tax year (for example, if you sold real estate or shares).
• You realized a taxable capital gain (for example, if a mutual fund or trust attributed amounts to you).
• You are reporting a capital gains reserve you claimed on the previous year's return.
• You have to pay back any of your Old Age Security (OAS) or Employment Insurance (EI) benefits.
• You have not repaid all of the amounts you withdrew from your Registered Retirement Savings Plan (RRSP) under the Home Buyers' Plan or the Lifelong Learning Plan.
• You have to contribute to the Canada Pension Plan (CPP).

• You want to claim a refund.
• You want to claim the WITB.
• You want to apply for the GST/HST credit or LICATC (Low Income Climate Action Tax Credit)
• You want to apply for other B.C. financial Assistance programs
• You or your spouse or common-law partner want to begin or continue receiving B.C. Family Bonus or Canada Child Tax Benefit payments.
• You have incurred a non-capital loss that you want to be able to apply in other years.
• You want to carry forward or transfer the unused part of your tuition, education, and textbook amounts.
• You want to report income for which you could contribute to an RRSP in order to keep your RRSP deduction limit for future years up to date.
• You want to carry forward the unused investment tax credit on expenditures you incurred during the current year.
• You receive the Guaranteed Income Supplement or Allowance benefits under the Old Age Security Program.

See the CRA website for Do you have to file a return?.

Generally, tax returns must be filed on or before April 30. Late returns may be charged interest and a late-filing penalty by the Canada Revenue Agency (CRA).

If you file your return after April 30, your GST/HST credit, BC HST credit, Low Income Climate Action Tax Credit, Canada Child Tax Benefit and Family Bonus, and Old Age Security benefit payments may be delayed.

Please see the CRA website for more information about filing taxes.