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B.C. Non-Refundable Tax Credit Blocks
British Columbia non-refundable tax credits generally parallel the credits available to taxpayers under the federal Income Tax Act.
In most cases, a taxpayer's eligibility for a provincial credit is dependent on their eligibility for the corresponding federal credit.
Various non-refundable tax credits are indexed based on the Consumer Price Index
for British Columbia (BC CPI) for the 12-month period ended on September 30 of the previous year
B.C. non-refundable tax credits are calculated by multiplying the base amount by the lowest tax rate in effect for the year.
Please go to Personal Income Tax Rates for current information on Income Tax Brackets and Tax Rates
Non-Refundable Tax Credit Blocks are available for the following years:
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