s legislative history, including any changes not in force. Income Tax Act 1996
statreg 96215 00
British Columbia — Consolidated Statutes
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This Act is current to June 30, 2026
See the Tables of Legislative Changes for this Act’s legislative history, including any changes not in force.
Income Tax Act
[RSBC 1996]
CHAPTER 215
Contents
Definitions and
interpretation
Part 1 — Income Tax
Division 1 — Liability for Tax
Liability for tax
Repealed
Division 2 — Individual Income Tax
Definitions
4.1
Amount of tax payable
4.2
Deductions
4.3
Personal credits
4.301
BC tax reduction credit
4.31
Age credit
4.32
Pension credit
4.33
Adoption expense credit
4.34-
4.341
Repealed
4.35
Repealed
4.351
Repealed
4.36
BC education coaching tax credit
4.37
Tax credit for volunteer firefighters and search and rescue volunteers
4.4
Charitable and other gifts
4.5
Medical expense credit
4.51
Credit for mental or physical impairment
4.52
Indexing
4.6
Tuition credit
4.61
Repealed
4.62
Unused tuition and education tax credits
4.63
Credit for interest on student loan
4.64
Credit for EI premium and CPP contribution
4.65
Transfer of unused credits to spouse or common-law partner
4.66
Tuition tax credit transferred
4.67
Transfer of unused credits to parent or grandparent
4.68
Minimum tax credit
4.69
Dividend tax credit
4.7
Overseas employment tax credit
4.71
Foreign tax credit
4.72
Supplementary credit for 2000 taxation year
4.721
BC mining flow-through share tax credit
4.722
Political contributions
4.73
Restrictions on credits: trusts
4.74
Restrictions on credits: year of bankruptcy
4.75
Restrictions on credits: income earned outside BC
4.76
Restrictions on credits: part-year residents
4.77
Restrictions on credits: non-residents
4.78
Credits in separate returns
4.79
Order of making deductions
4.8
Minimum tax
4.81
CPP/QPP disability benefits for previous years
4.82
Qualifying retroactive lump sum pension payments
4.83
Lump sum pension payment
4.84
Tax on split income
4.85
Apportionment of additional taxes
4.86
Repealed
4.87
Bankrupt individuals
5-7
Repealed
7.1
Repealed
Refundable sales tax credit
8.1
Climate action tax credit
8.2
BC harmonized sales tax credit
8.3
Renter's tax credit
9-13
Repealed
13.01
Definitions for climate action dividend
13.02
Climate action dividend
13.03
Climate action dividend cannot be attached or assigned
13.04
Climate action dividend — general
13.05
Climate action dividend — no further assessments, determinations or decisions
13.06
Climate action dividend regulations
13.07
Application of federal provisions —
interpretation for BC early childhood tax benefit
13.071
BC early childhood tax benefit
13.08
Application of federal provisions to BC early childhood tax benefit — rules about eligible individuals and their spouses or common-law partners
13.081
BC early childhood tax benefit cannot be attached or assigned
13.09
BC early childhood tax benefit regulations
13.091
Application of federal provisions —
interpretation for BC family benefit
13.092
BC family benefit
13.093
Application of federal provisions to BC family benefit — special rules
13.094
BC family benefit cannot be attached or assigned
13.095
BC family benefit regulations
13.1
Net employee investment tax credit
13.2
Refunds to mutual fund trusts
Division 3 — Corporate Income Tax
13.3
Definitions
Corporation income tax
14.1
Corporate straddle provision
Repealed
Small business rate
Two-year tax holiday for new small businesses
Appeal of refusal or rescission of certificate of eligibility
18.1
Order of making deductions
Division 4 — Individual and Corporate Income Tax
Repealed
19.1
Logging tax deduction
Renumbered
20.1
Farmers' food donation tax credit
Small business venture capital tax credit
22-24
Repealed
Qualifying environmental trusts: tax and tax credit
25.1
Mining exploration tax credit
Repealed
Exemptions
Repealed
Division 5 — Returns, Assessments and Appeals
Application of federal provisions — returns of income and assessments of tax
Reassessment and amended return
Instalment payments: farmers and fishers
Instalment payments: other individuals
Application of federal provision — payments by corporations
Application of federal provisions — returns, payments and interest
Refund for tax credits
Amount on which instalment calculated
Application of federal provisions — failure to file return or corporate return and failure to provide information
Application of federal provisions — failure to report income, false statement or omission and burden of proof on appeal
Application of federal provisions — penalty for late or deficient instalments
39.1
Application of federal provisions — misrepresentation of tax matter by third party
Application of federal provisions — refunds
Application of federal provisions — objections to assessments and extension of time
Appeal by taxpayer
Reply
Procedure
Application of federal provisions — irregularities, extension of time and private hearings
Court practice
Part 2 — Administration and Enforcement
Application of federal provisions — administration, interest, garnishment and proceedings to collect
Power to make regulations
Application of federal provisions — debts to Her Majesty
Application of federal provisions — certificates
Warrant
Application of federal provisions — acquisition of debtor's property
Application of federal provisions — payment of money seized from tax debtor
Application of federal provisions — seizure of goods
Application of federal provisions — taxpayer leaving Canada or defaulting
Application of federal provisions — withholding taxes
Application of federal provisions — liability of directors
Books and records
Application of federal provisions — inspections, privilege, information returns and corporate execution
Repealed
Offence and penalty
Application of federal provisions — further offences
Powers of federal minister
Communication of information and related offences
Information-sharing agreements
Application of federal provisions — liability of officer or agent of corporation
Application of federal provisions — restriction on power of court
Procedure and evidence
68.1
Anti-avoidance rule
68.2
Reportable transactions
Part 3 — Collection of Tax
Collection agreement
Payments on account
No action against persons withholding tax
Relief of taxpayer
Non-agreeing provinces
Enforcement of judgments
Part 4 — Miscellaneous
Appointments
Delegation of powers
Duty of public bodies to provide information
77.1
Timber harvest information
77.2
British Columbia Assessment Authority must provide information
Costs and expenses
Part 5 — Film and Television Tax Credit
Definitions and
interpretation
Basic tax credit
80.1
Scriptwriting tax credit
Regional tax credit if principal photography begins before April 1, 2003
81.1
Regional tax credit if principal photography begins after March 31, 2003
81.11
Distant location regional tax credit
81.2
Digital animation, visual effects and post-production tax credit
Film training tax credit
82.1
Production services tax credit
82.2
Regional production services tax credit
82.21
Distant location production services tax credit
82.3
Digital animation, visual effects and post-production services tax credit
82.4
Major production tax credit
No credit available if
section 17 deduction made
83.1
May not claim both accredited production and eligible production credits
Deemed payment
84.1
Notice of intention to claim production services tax credit
Application for tax credit
Eligibility certificate
Completion certificate
87.1
Accreditation certificate
87.11
Major production certificate
87.2
Amendments to certificates
87.3
When notice deemed not to have been given
Revocation of certificates
Notice of refusal or revocation
Tax credit must be reimbursed
Recovery of debt
Reconsiderations and certification appeals
Powers of audit
93.1
Certifying authority inspection and audit powers
93.2
Demand for information
93.3
Records required to be kept
93.4
Evidence — copies of records
Minister and Commissioner may require information regarding certificates
Collection and sharing of information
Power to make regulations
Part 6 — British Columbia Scientific Research and Experimental Development Tax Credit
Definitions
97.1
Interpretation — taxation year of partnerships
Refundable tax credit available
Non-refundable tax credit available
99.1
Credit amount in respect of a partnership
Renunciation of tax credit
Amalgamations and wind ups
No credit available if
section 17 deduction made
102.1
Recapture of tax credit corporations
102.11
Recapture of amounts — partnership
102.2
Recapture rules do not apply to specified non-arm's length transfers
102.3
Recapture of tax credit from non-arm's length purchasers — corporations
102.4
Recapture of amounts from non-arm's length purchasers — partnerships
102.5
Recapture of tax credit by corporation in respect of a partnership
102.6
Recapture of amounts — tiered partnership
Filing requirements
Part 7
104-110
Repealed
Part 7.1 — British Columbia Manufacturing and Processing Investment Tax Credit
110.1
Interpretation
110.2
BC manufacturing and processing investment tax credit
110.3
Expenditure limit allocation for associated corporations
110.4
Amalgamations and wind ups
110.5
Repayment
110.6
Filing requirements
110.7
Deemed payment
110.8
Power to make regulations
Part 8 — Book Publishing Tax Credit
Definitions and
interpretation
Book publishing tax credit
Deemed payment
Filing requirements
Power to make regulations
Part 9 — Training Tax Credits
Division 1 —
Definitions
Definitions
Division 2 — Tax Credits for Individuals
Application of this Division
Basic tax credit for individuals
Completion tax credit for individuals
119.1
Certification tax credit for individuals
Enhanced tax credit for individuals
Division 3 — Tax Credits for Employers
Definition for this Division
Basic tax credit for employers
Completion tax credit for employers
Enhanced tax credit for employers
124.1
Enhanced tax credit for employers — eligible apprentice
124.2
No credits for eligible industry employer
Restrictions on credits: multiple employers
Restrictions on credits: partnership
Division 3.1 — Tax Credits for Shipbuilding and Ship Repair Industry Employers
126.1
Definitions for this Division
126.2
Basic tax credit for eligible industry employers
126.3
Completion tax credit for eligible industry employers
126.4
Enhanced tax credit for eligible industry employers
126.5
Restrictions on credits: multiple eligible industry employers
126.6
Restrictions on credits: partnership
Division 4 — Administration
Deemed payment
Filing requirements
Powers of audit
Collection and sharing of information
Power to make regulations
Part 10 — Interactive Digital Media Tax Credit
Definitions
Eligibility for tax credit
Interactive digital media tax credit
Deemed payment
Registration
Reconsiderations and appeals
Filing requirements
Powers of audit
Power to make regulations
Part 11 — Home Renovation Tax Credit for Seniors and Persons with Disabilities
Definitions
Home renovation tax credit for seniors and persons with disabilities
Part-year residents
Bankruptcy
Death
Relationship to other credits
Deemed payment of tax
Filing requirements
Powers of audit
Power to make regulations
Part 12 — BC First-Time New Home Buyers' Bonus
Definitions
Tax credit for first-time new home buyers
Deemed payment of tax
Application for tax credit
Determination of tax credit
Determination period
Determination valid and binding
Notice to commissioner of subsequent assessment
Payment of tax refund
Tax refund cannot be attached or assigned
Imposition of administrative penalty
Administrative penalties
Waiver or cancellation of penalty
Appeal to minister
Liability for recoverable amount
Collection of recoverable amount
Powers of audit
Application of other provisions
Administration
Delegation of powers
Power to make regulations
Part 13 — Natural Gas Tax Credit
Division 1 —
Definitions
Definitions
Division 2 — Natural Gas Tax Credit
Natural gas tax credit
Credit calculation change
Tax calculation change
Amalgamations and wind ups
Division 3 — Cost of Natural Gas
Definitions for this Division
Deemed purchase of natural gas
Cost of natural gas notionally acquired in month
Notional cost of natural gas notionally acquired in month
Transportation cost for natural gas notionally acquired in month
Division 4 — Administration
Definition for this Division
Application for tax credit
Determination of tax credit
Deemed payment of tax
Payment of tax refund
Determination period
Rules relating to determinations
Notice of determination
Notice to commissioner of subsequent assessment
Imposition of administrative penalty
Administrative penalties
Waiver or cancellation of penalty
Interest payable to government under this
Part
No interest if full payment within 30 days
Waiver or cancellation of interest
Interest on tax refunds
Excess refund
Liability for amounts owing to government
Collection of amounts owing to government
Appeal to Provincial minister
Appeal to court
Irregularities
Collection of amounts owing not affected by pending appeal
If decision set aside or amount reduced on appeal
Division 5 — General
Administration
Powers of audit
Delegation of powers
Collection and sharing of information
Application of other provisions
Volume, heating value and sampling of natural gas
When documents are filed with or given to commissioner or Provincial minister
Power to make regulations
Part 14 — Emergency Benefit for Workers
Definitions
Eligibility for emergency benefit
Application for tax credit
Determination of tax credit
Payment of emergency benefit
Notice to commissioner if individual no longer eligible for emergency benefit
Determination period
Overpayment cannot be attached or assigned
Imposition of administrative penalty
Administrative penalties
Waiver or cancellation of penalty
Interest payable to government under this
Part
No interest if full payment within 30 days
Waiver or cancellation of interest
Appeal to Provincial minister
Appeal to court
Irregularities
Individual to repay amount
Liability for amounts owing to government
Collection of amounts owing to government
Powers of audit
Delegation of powers
Application of other provisions
Administration
Power to make regulations
Repeal by regulation
Part 15 — Recovery Benefit
Definitions
Eligibility for recovery benefit
Amount of recovery benefit
Application for tax credit
Determination of tax credit
Payment of recovery benefit
Notice to commissioner
Determination period
Overpayment cannot be attached or assigned
Imposition of administrative penalty
Administrative penalties
Waiver or cancellation of penalty
Interest payable to government under this
Part
No interest if full payment within 30 days
Waiver or cancellation of interest
Appeal to Provincial minister
Appeal to court
Irregularities
Individual to repay amount
Liability for amounts owing to government
Collection of amounts owing to government
Powers of audit
Delegation of powers
Application of other provisions
Offences — recovery benefit
Penalties
Limitation period for prosecution
When documents are filed with or given to commissioner or Provincial minister
Administration
Power to make regulations
Repeal by regulation
Part 16 — Clean Buildings Tax Credit
Definitions
Clean buildings tax credit
Credit amount in respect of partnerships
Amalgamations and wind ups
Bankruptcy
Deemed payment
Certification
Revocation of certificates
Notice of refusal or revocation
Reconsiderations and appeals
Filing requirements
Powers of audit
Power to make regulations
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