2025 British Columbia Personal Tax Credits Return

Read page 2 before filling out this form. Your employer or payer will use this form to determine the amount of provincial tax deductions.

Fill out this form based on the best estimate of your circumstances.

Name

First name and initial(s)Last name

Employee number

Address

Street Address Line 2

Country of permanent residence

For non-residents only

Social insurance number

Country of permanent residence

1. Basic personal amount – Every person employed in British Columbia and every pensioner residing in British Columbia can claim this amount. If you will have more than one employer or payer at the same time in 2025, see "More than one employer or payer at the same time" on page 2.

2. Age amount – If you will be 65 or older on December 31, 2025 and your net income will be $43,169 or less, enter $5,799. You may enter a partial amount if your net income for the year will be between $43,169 and $81,829. To calculate a partial amount, fill out the line 2 section of Form TD1BC-WS, Worksheet for the 2025 British Columbia Personal Tax Credits Return.

3. Pension income amount – If you will receive regular pension payments from a pension plan or fund (not including Canada Pension Plan, Quebec Pension Plan, old age security, or guaranteed income supplement payments), enter whichever is less: $1,000 or your estimated annual pension.

4. Tuition (full-time and part-time) – Fill out this section if you are a student at a university, college, or educational institution certified by Employment and Social Development Canada, and you will pay more than $100 per institution in tuition fees. Enter your total tuition fees that you will pay less your Canada Training Credit if you are a full-time or part-time student.

5. Disability amount – If you will claim the disability amount on your income tax and benefit return by using Form T2201, Disability Tax Credit Certificate, enter $9,699.

6. Spouse or common-law partner amount – Enter $11,073 if you are supporting your spouse or common-law partner and both of the following conditions apply

Your spouse or common-law partner lives with you
Your spouse or common-law partner has a net income of $1,108 or less for the year

You may enter a partial amount if your spouse's or common-law partner's net income for the year will be between $1,108 and $12,181. To calculate a partial amount, fill out the line 6 section of Form TD1BC-WS.

7. Amount for an eligible dependant – Enter $11,073 if you are supporting an eligible dependant and all of the following conditions apply.
You do not have a spouse or common-law partner, or you have a spouse or common-law partner who does not live with you and who you are not supporting or being supported by
The dependant is related to you and lives with you
The dependant has a net income of $1,108 or less for the year

You may enter a partial amount if the eligible dependant's net income for the year will be between $1,108 and $12,181. To calculate a partial amount, fill out the line 7 section of Form TD1BC-WS.

8. British Columbia caregiver amount – You may claim this amount if you are supporting your infirm spouse or common-law partner, or an infirm eligible dependant (age 18 or older) who is your or your spouse's or common-law partner's:
child or grandchild (including those of your spouse or common-law partner) parent, grandparent, brother, sister, uncle, aunt, niece or nephew who resides in Canada at any time in the year (including those
of your spouse or common-law partner)

The infirm person's net income for the year must be less than $24,810. To calculate this amount, fill out the line 8 section of Form TD1BC-WS.

9. Amounts transferred from your spouse or common-law partner – If your spouse or common-law partner will not use all of their age amount, pension income amount, tuition amount, or disability amount on their income tax and benefit return, enter the unused amount.

10. Amounts transferred from a dependant – If your dependant will not use all of their disability amount on their income tax and benefit return, enter the unused amount. If your or your spouse's or common-law partner's dependent child or grandchild will not use all of their tuition amount on their income tax and benefit return, enter the unused amount.

11. TOTAL CLAIM AMOUNT – Add lines 1 to 10. Your employer or payer will use this amount to determine the amount of your provincial tax deductions.

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Fill out this form if you have income in British Columbia and any of the following apply: you have a new employer or payer, and you will receive salary, wages, commissions, pensions, employment insurance benefits, or any other
remuneration
you want to change the amounts you previously claimed (for example, the number of your eligible dependants has changed) you want to increase the amount of tax deducted at source Sign and date it, and give it to your employer or payer. If you do not fill out Form TD1BC, your employer or payer will deduct taxes after allowing the basic personal amount only.

More than one employer or payer at the same time

Total income is less than the total claim amount

If you have more than one employer or payer at the same time and you have already claimed personal tax credit amounts on another Form TD1BC for 2025, you cannot claim them again. If your total income from all sources will be more than the personal tax credits you claimed on another Form TD1BC, check this box, enter "0" on line 11 and do not fill in lines 2 to 10Tick this box if your total income for the year from all employers and payers will be less than your total claim amount on line 11. Your employer or payer will not deduct tax from your earnings.

If you want to have more tax deducted at source, fill out section "Additional tax to be deducted" on the federal Form TD1.

You may ask to have less tax deducted at source if you are eligible for deductions or non-refundable tax credits that are not listed on this form (for example, periodic contributions to a registered retirement savings plan (RRSP), child care or employment expenses, charitable donations, and tuition and education amounts carried forward from the previous year To make this request, fill out Form T1213, Request to Reduce Tax Deductions at Source, to get a letter of authority from your tax services office. Give the letter of authority to your employer or payer. You do not need a letter of authority if your employer deducts RRSP contributions from your salary.

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Personal information (including the SIN) is collected and used to administer or enforce the Income Tax Act and related programs and activities including administering tax, benefits, audit, compliance, and collection. The information collected may be disclosed to other federal, provincial, territorial, aboriginal or foreign government institutions to the extent authorized by law. Failure to provide this information may result in paying interest or penalties, or in other actions. Under the Privacy Act, individuals have a right of protection, access to and correction of their personal information, and to file a complaint with the Privacy Commissioner of Canada regarding the handling of their personal information. Refer to Personal Information Bank CRA PPU 120 on Info Source atcanada.ca/cra-info-source.

I certify that the information given on this form is correct and complete.

Date

It is a serious offence to make a false return.

2025 British Columbia Personal Tax Credits Return

TD1BC

Filling out Form TD1BC

Certification