Other BC Individual Credits & Deductions

In addition to BC’s main credits, individuals and families can benefit from several lesser-known provincial and federal tax breaks. This page provides a comprehensive directory of additional personal credits—charitable and political donations, basic personal amount, spousal/dependent credits, and miscellaneous deductions—plus eligibility details, step-by-step claim instructions, practical scenarios, audit best practices, and more. For major credits, see our BC Individual Tax Breaks Directory.

Directory of Additional BC Individual Credits

Charitable & Political Donation Credits

BC residents receive both a provincial and federal credit for donations made to registered charities and political parties/candidates. Political donations have special calculation rules. Donation receipts must be retained for auditing. For more on maximizing these, see Disability Tax Credit Guide and Canada-Wide Individual Tax Credits.

Eligibility:
- Charitable: Donations must be made to CRA-registered Canadian charities in your name.
- Political: Donations must be made to recognized BC provincial parties or candidates. Federal and municipal donations have separate credits.
Claim steps:
1. Obtain official receipts for all donations (must show your name, charity/party info, and registration number).
2. For charitable: Enter amounts on Schedule 9 of your federal tax return and the BC428 for provincial.
3. For political: Enter on the relevant line of BC428; use the calculation tables (see BC Finance).
Calculation example:
- Charitable: BC rate is 5.06% on first $200, then 14.7% above $200 (plus federal). E.g., $600 donation = ($200 x 5.06%) + ($400 x 14.7%) = $10.12 + $58.80 = $68.92 BC credit, plus federal.
- Political: 75% on first $100, 50% on next $450, 33.33% on the next $600. Max credit per year applies.
Documentation: Keep all original receipts for at least 7 years (CRA/BC may require them at any time).

Political donation case: You donate $500 to a BC party. Credit: 75% of $100 = $75; 50% of $400 = $200; total $275 BC credit (maximums apply).

Internal links: See Family & Children Credits for family charitable strategies.

Basic Personal Amount

The basic personal amount is a non-refundable tax credit that all individuals can claim, reducing taxable income. BC’s amount is indexed for inflation each year and is claimed automatically when you file. See BC Senior Credits for basic amount stacking with age credits.

Eligibility: All BC residents with taxable income.
Claim steps:
- No action needed; tax software or preparer applies this credit on your BC428.
- If you file by paper, enter on the provincial section for the basic amount.
- No receipts required, unless splitting with a dependent/spouse.
Calculation example (2025): $12,580 is tax-free provincially. If your taxable income is $45,000, you pay BC tax only on $45,000 - $12,580 = $32,420.

Internal links: See Education Credits for students also claiming the basic amount.

Spousal & Dependent Credits

If you support a spouse/common-law partner or eligible dependent, you may be entitled to a spousal amount or equivalent-to-spouse credit. Additional credits may apply for children and other dependents based on income thresholds and family status. For more, see Family & Children Credits.

Eligibility:
- Spouse/partner or dependent’s net income is below the annual threshold (2025: $12,580 max, reduced by dependent’s income).
- Includes minor children (eligible dependent), parents, grandparents, brothers, sisters, aunts, uncles if living with/supporting you.
Claim steps:
1. Obtain dependent’s net income for the year (tax slips, T4s, or affidavits if not filing).
2. Complete spousal/dependent section on BC428 and federal return.
3. Keep proof of relationship and support (custody, legal guardianship, or financial support records).
Calculation example: If your spouse earned $5,000 net income in 2025, spousal credit = $12,580 - $5,000 = $7,580.
Documentation: Proof of relationship, dependent’s income, and support. For separated/divorced, keep custody/support agreements.

Case: Single parent supporting a minor child and living with parents may claim eligible dependent if not claimed by the parent.

Internal links: For disability-related dependents, see BC Disability Credits.

Other Credits & Deductions

Medical expense credits: Provincial and federal credits for eligible medical, dental, and assistive expenses exceeding the threshold (generally 3% of net income). See Medical Expense Tax Credits.
Disability tax credit: See BC Disability Credits for eligibility, application, and transfer options.
Tuition and education amounts: Tuition paid at eligible institutions can be claimed; unused amounts may be transferred to a parent, grandparent, or spouse/partner. See Education Credits.
Caregiver, adoption, and support amounts: Available for those supporting eligible relatives or adopting a child—see the Family & Children Credits and the BC tax guide for details.
Canada Workers Benefit: Federal refundable credit for low-income workers; claim is automatic if eligible.

Example: If you paid $4,000 in tuition and used $1,000 for this year’s tax, the remaining $3,000 can be carried forward or transferred (with a signed T2202).

Medical expense case: If your net income is $30,000, your threshold for medical expenses is $900 (3%). If you spent $1,300, you can claim $400 as a credit.

For a full breakdown and eligibility requirements, consult the BC income tax and benefit guide. Many credits are claimed automatically or by completing the corresponding line on your tax return.

Practical Scenarios & Calculation Examples

Scenario 1: Maximizing Charitable and Political Credits
Martin donates $1,200 to a registered BC charity and $500 to a political party. For the charity, he claims the first $200 at 5.06% ($10.12) and the next $1,000 at 14.7% ($147), plus federal credit; for the political, he receives $75 for the first $100, $200 for the next $400, totaling $275 BC credit. He keeps all receipts for audit.

Scenario 2: Spousal/Dependent and Medical Expense Pooling
Priya is a single parent with low income, supporting her child and a dependent grandparent. She claims the eligible dependent amount for her child (since the grandparent receives OAS/GIS), and pools all family medical expenses to claim on her return, maximizing credits. She keeps all T2202 (for tuition), medical receipts, and a support affidavit for the grandparent.

Scenario 3: Tuition Transfer and Audit-Ready Documentation
Jin is a BC student with $7,000 in tuition, $1,000 used against his own tax. He transfers $5,000 to his mother by signing the T2202. Both keep the original T2202 and copies for six years. If CRA audits, they have the signed form and proof of payment.

Scenario 4: Pooling Medical Expenses for Maximum Credit
The Smith family has $3,500 in medical expenses for the year. The lower-income spouse claims all expenses, exceeding the 3% net income threshold, and files all receipts in a folder ready for any CRA/BC review.

Audit Risk, Common Errors & Documentation Best Practices

Donation receipts: Keep official receipts for all charitable and political donations for at least 7 years. Receipts must include the charity’s registration number and your name. Photocopies or digital scans are acceptable if originals are lost.
Dependent claims: Maintain proof of relationship, net income of dependents (tax slips, T4s, affidavits), and, if claiming eligible dependent for a child, custody or support documentation if separated/divorced. CRA/BC may request legal agreements for verification.
Tuition/education: Save your T2202 and related forms from your school. If transferring credits, the recipient must sign the appropriate section. Never claim a transferred amount unless you have the signed form.
Medical expenses: Retain all receipts, prescriptions, and, for disability claims, keep medical certifications and approval letters from CRA. Expenses must be for eligible items only (not over-the-counter or cosmetic).
Common errors: Double-claiming same dependent, claiming donations made by a spouse/child, missing receipts, exceeding credit maximums, or entering ineligible expenses. Review instructions and check for duplicates.
Best practice: Keep a dedicated folder (physical or digital) for each tax year’s documents. If you receive a review/audit letter, respond quickly and supply all requested documents.

If you are audited, you may be asked for these documents. Failure to provide them can result in the credit being denied and penalties applied.

Credit Transfer Strategies Within Families

Tuition and Education Amounts: Up to $5,000 of unused tuition/education credits can be transferred each year from a student to a parent, grandparent, or spouse/common-law partner. Complete the transfer section on the T2202 and enter details on your return. See Education Credits for more.
Disability Tax Credit: If the disabled individual can’t use the full credit, it can be transferred to a supporting family member (see BC Disability Credits).
Spousal/Dependent Amounts: If both spouses are low-income, coordinate who claims which credits (e.g., spousal amount vs. eligible dependent) for optimal tax savings. You can’t both claim the same dependent.
Medical Expenses: Medical expenses can be pooled for all family members and claimed on the tax return of the lower-income spouse for maximum credit. See Medical Expense Tax Credits.

Planning tip: Review your family’s income and expenses each year to determine the most tax-efficient way to claim and transfer credits.

Frequently Asked Questions (FAQ): BC Other Individual Credits

Can I claim a donation made in my spouse’s name?

No, you can only claim donations for which you have an official receipt in your name (or jointly). However, spouses can pool donations and claim on either return for maximum credit rates, but the receipts must support the claim.

How do I transfer tuition credits to a parent or spouse?

Use the transfer section of your T2202 certificate, sign, and provide to your parent/spouse. They report the transferred amount on their tax return. Keep the signed original for 6 years in case of audit. You cannot transfer unused credits from prior years.

What documentation is needed for spousal/eligible dependent credits?

You must keep proof of relationship, net income for the dependent (tax slips, affidavits), and (if separated/divorced) custody or support agreements. CRA/BC may request these to verify your claim.

What if I made a donation but lost the receipt?

Contact the charity or political party to request a duplicate or official copy. You cannot claim the credit without an official receipt showing your name, amount, and registration number.

Can I claim medical expenses for my spouse or child?

Yes, you can pool all eligible medical expenses for your spouse, children under 18, and other dependents. Claim on the return of the lower-income spouse for maximum benefit. Keep all receipts and prescriptions in case of audit.

How far back can I claim missed credits?

You may request an adjustment (T1-ADJ) for up to 10 years for most credits. For political donations, the window may be shorter. Always keep receipts and documents for at least 7 years after filing.

Are there audit risks for donation or dependent claims?

Yes. Common audit triggers include high donation amounts, repeat dependent claims, or medical expenses above average. Respond promptly to CRA/BC review letters and include all supporting documentation.

Can I stack BC credits with federal credits for the same expense?

Usually yes, but you cannot double-claim the same amount on both lines. For example, you can claim a donation on both federal and BC forms, and medical expenses on both, but must follow the rules for each level. Review the relevant guides for stacking and coordination tips.