Tax Credits In addition to the credits outlined in the Non-Refundable Tax Credit Blocks, the following tax reductions and credits may apply:
	B.C. Mining Flow-through Share Tax Credit (BC MFTS)
	B.C. Tax Reduction Credit
	Dividend Tax Credit
	Enhanced Dividend Tax Credit
	Employee Share Ownership Plan (ESOP) and Employee Venture Capital Corporation (EVCC) Tax Credits
	Foreign Tax Credit
	Logging Tax Credit
	Low Income Climate Action Tax Credit
	Minimum Tax Credit
	Mining Exploration Tax Credit (METC)
	Overseas Employment Tax Credit
	Political Contributions Tax Credit
	Sales Tax Credit
	Supplementary Credit (2000 only)
	Training Tax Credits
	Venture Capital Tax Credit (VCC)

Please note, the Province of British Columbia delegates the administration of the B.C. Income Tax Act (other than certain credits) to the Canada Revenue Agency (CRA) under a tax collection agreement. Unless otherwise indicated, any questions regarding the assessment or collection of tax should be directed to the CRA at
1-800-959-8281 (opens in new window).