British Columbia Credits BC479
T1 General - 2023

You can claim these refundable tax credits even if you do not have to pay any tax. If it is more than the taxes you have to pay, you may get a refund for the difference.

Complete the calculations that apply to you and attach a copy of this form to your return.

For more information about these credits, go to canada.ca/bc-tax-info.


Sales tax credit
 
Note: If you had a spouse or common-law partner on December 31, 2023, only one of you can claim this credit for both of you.
 
Are you claiming the sales tax credit on your return? Yes  No
         

Adjusted family net income calculation for tax credits    Column 1
You		 Column 2
Your spouse or
common-law partner
Enter the net income amount from line 23600 of the return  1   1 
Total of Universal Child Care Benefit (UCCB) repayment (line 21300 of the return) and registered disability savings plan (RDSP) income repayment (included on line 23200). +  2  +  2 
Add lines 1 and 2 =  3  =  3 
Total of the UCCB income (line 11700 of the return) and the RDSP income (line 12500 of the return) -  4  -  4 
Line 3 minus line 4 (if negative, enter "0") =  5  =  5 
Add the amounts from line 5 in columns 1 and 2 Adjusted net family income  6 
                       
                               
If you had a spouse or common-law partner on December 31, 2023, enter $18,000.
If not, enter $15,000.		 -  7 
Line 6 minus line 7 (if negative, enter "0") Income for the sales tax credit =  8 
 
Basic sales tax credit claim $75 60330    9 
Additional credit for your spouse or common-law partner claim $75 60350 +  10 
Line 9 plus line 10   =  11 
Amount from line 8    x  2%  =   -  12 
Line 11 minus line 12 (if negative, enter "0") Sales tax credit   =  13 
 
                               

British Columbia home renovation tax credit for seniors and persons with disabilities
If, on December 31, 2023, you and your spouse or common-law partner occupied separate principal residences for medical reasons, claim individually the home renovation tax credit for seniors and persons with disabilities and tick box 60890. 60890   
 
Enter your home renovation expenses from line 5 of your Schedule BC(S12). (maximum $10,000) 60480 x 10%  =  +  14 
Line 13 plus line 14.   =  15 
 
 
Continue on the next page   
 
2

Enter the amount from line 15 of the previous page.    16 
 

British Columbia venture capital tax credit
Enter your unused venture capital tax credit from your most recent notice of assessment or reassessment.  17 
Enter the following information from your Certificate SBVC 10 for shares acquired in 2023: (1)
Tax credit amount 60490 +  •18 
Certificate number 60491  19 
Enter the following information from your Certificate SBVC 10 for shares purchased during the first 60 days of 2024 that you elect to claim in 2023: (1)
Tax credit amount 60495 +  •20 
Certificate number 60496  21 
Add lines 18, 20, and 21. (maximum $120,000) =    +  22 
 
(1)  If you made more than one purchase, enter the Certificate number for the first acquisition in this period.
 

British Columbia mining exploration tax credit
Enter the amount from line 23 of your Form T88. 60510   +  •23 
Enter the amount from line 22 of your Form T88. 60530  24 
                               
 

British Columbia clean buildings tax credit
BC cleaning buildings tax credit
Enter the amount from line 6 of your Form T1356		 60545  •25 
Credit allocated to you by a partnership
Enter the amount from line 14 of your Form T1356		 60546 +  •26 
Total allowable credit
Line 25 plus line 26		 =   +  27 
 
 

British Columbia training tax credit
Training tax credit (individuals) (complete Form T1014) 60550  28 
Training tax credit (employers)) (complete Form T1014-1) 60560 +  •29 
Shipbuilding and ship repair industry tax credit (employers)
(complete Form T1014-2)		 60570 +  •30 
Add lines 28 to 30   =   +  31 
 
Add lines 16, 22, 23, 27, and 31. =  32 
 
 
3

Enter the amount from line 32 of the previous page.    33 
                               

British Columbia renter's tax credit

Note: If you had a spouse or common-law partner on December 31, 2023, only one of you can claim this credit for both of you.

 
Declaration for the renters tax credit
             
By signing my return, I declare the following information about my rental in British Columbia during 2023:
 
Column A
Rental address		 Column B
Rent paid at address(2)		 Column C
Number of months of tenancy at this address		 Column D
Name of landlord or company payment was made to
Total 
(2) Do not include any amounts paid to a non-arm's length party
                             
Number of months rent was paid on the rental unit (total of column C from the table above) 60575 x  34 
 
If you qualify, and your adjusted family net income, on line 6 of page 1, is less than $60,000, enter $400 on line 60576. If the adjusted family net income is between $60,000 and $80,000, complete lines 38 to 44 below and enter the result on line 45. If your adjusted family net income is more than $80,000, you cannot claim this credit. Enter "0" on line 45.
 
Renter's tax credit maximum amount  35 
Enter your adjusted family net income from line 6 of page 1  36 
Income threshold -  37 
Line 36 minus line 37 (if negative, enter "0") =  38 
Applicable rate x  39 
Line 38 multiplied by the percentage from line 39 =   -  40 
Line 35 minus line 40 (if negative, enter "0") 60576 = •  +  41 
Line 33 plus line 41.
Enter this amount on line 47900 of your return.		 British Columbia credits =  42