Tax Credits – Supplementary Credit

For 2000, each individual who was resident in British Columbia on the last day of the tax year may claim a Supplementary Credit.

An additional credit may be claimed if the individual has claimed a spousal or equivalent-to-spouse credit.

Claiming the Credit

You claim the credit when filing your 2000 T1 income tax return. Enter the amount you are claiming on Form BC428, British Columbia Tax.

The Supplementary Credit is non-refundable. It is available only for the 2000 tax year.

Legislation