Regulation BEFORE repealed by BC Reg 132/2018, effective July 1, 2018.
| B.C. Reg. 231/98 O.C. 799/98 | Deposited June 30, 1998 effective July 1, 1998 |
Income Tax Act
Income Tax (BC Family Bonus) Regulation
[includes amendments up to B.C. Reg. 114/2016, July 1, 2016]
Definitions
1 In this regulation:
"Act" means the Income Tax Act;
has the same meaning as in section 122.6 of the federal Act.
[en. B.C. Reg. 114/2011, s. 1.]
BC basic family bonus
2 (1) Subject to subsections (1.1) and (2), the amount to be applied under section 10 (3) (a) of the Act as the BC basic family bonus is the amount calculated as follows:
(a) by calculating the amount determined by the formula
| [$111 x N] | – |  | P |  |
| 12 |
| where | ||||
| N | = | the number of qualified dependants in respect of whom the person was an eligible individual at the beginning of the applicable month; | ||
| P | = | whichever of the following applies, depending on the number of qualified dependants: | ||
| (i) | if the person was an eligible individual at the beginning of that month in respect of only one qualified dependant, 9% of the amount, if any, by which the person's adjusted income for the base taxation year in relation to the month exceeds $20 500; | |||
| (ii) | if the person was an eligible individual at the beginning of that month in respect of more than one qualified dependant, 18% of the amount, if any, by which the person's adjusted income for the base taxation year in relation to the month exceeds $20 500; | |||
(b) by calculating the amount determined by the formula
| [C — G] |
| 12 |
| where | |||||
| C | = | whichever of the following applies, depending on the number of qualified dependants: | |||
| (i) | if the person was an eligible individual at the beginning of that month in respect of only one qualified dependant, $2 617; | ||||
| (ii) | if the person was an eligible individual at the beginning of that month in respect of more than one qualified dependant, the total of | ||||
| (A) | $2 617 for the first qualified dependant, | ||||
| (B) | $2 311 for the second qualified dependant, and | ||||
| (C) | $2 146 for each of the third and subsequent qualified dependants, if any; | ||||
| G | = | whichever of the following applies, depending on the number of qualified dependants: | |||
| (i) | if the person was an eligible individual at the beginning of that month in respect of only one qualified dependant, 12.2% of the amount, if any, by which the person's adjusted income for the base taxation year in relation to the month exceeds $30 000; | ||||
| (ii) | if the person was an eligible individual at the beginning of that month in respect of 2 qualified dependants, 23% of the amount, if any, by which the person's adjusted income for the base taxation year in relation to the month exceeds $30 000; | ||||
| (iii) | if the person was an eligible individual at the beginning of that month in respect of 3 or more qualified dependants, 33.3% of the amount, if any, by which the person's adjusted income for the base taxation year in relation to the month exceeds $30 000; | ||||
(c) by subtracting from the amount calculated in accordance with paragraph (a)
(i) the amount calculated in accordance with paragraph (b), or
(ii) nil, if the amount calculated in accordance with paragraph (b) is less than zero.
(1.1) If the person referred to in subsection (1) was a shared-custody parent at the beginning of that month in respect of one or more qualified dependants, the amount to be applied under section 10 (3) (a) of the Act as the BC basic family bonus is, subject to subsection (2) of this section, the amount calculated in accordance with the following formula:
| 1/2 x (A + B) |
| where | |||
| A | = | the amount calculated as the BC basic family bonus under subsection (1), calculated without reference to this subsection; | |
| B | = | the amount calculated as the BC basic family bonus under subsection (1), calculated without reference to this subsection and paragraph (b) (ii) of the definition of "eligible individual" in section 122.6 of the federal Act. | |
(2) If the amount calculated under subsection (1) or (1.1) is less than zero, it is deemed to be nil for the purposes of section 10 (3) (a) of the Act.
[am. B.C. Regs. 166/99, s. 1; 57/2000; 88/2001; 147/2002; 127/2003; 202/2004 s. (a); 236/2005, s. 1; 165/2006, ss. (a) and (b); 244/2007, s. 1; 136/2008, s. 1; 76/2009, s. 1; 185/2010, s. 1; 114/2011, ss. 2 and 3; 171/2012, s. 1; 75/2013, Sch. s. 1; 95/2014, s. 1; 83/2015; 114/2016.]
BC earned income benefit
3 (1) Subject to subsections (1.1) and (2), the amount to be applied under section 10 (3) (b) of the Act as the BC earned income benefit is the amount calculated in accordance with the following formula:
| ({B x [(D — $3 750) ÷ $6 250]} — E) ÷ 12 |
| where | |||||
| B | = | whichever of the following applies, depending on the number of qualified dependants: | |||
| (a) | if the person was an eligible individual at the beginning of that month in respect of only one qualified dependant, $0; | ||||
| (b) | if the person was an eligible individual at the beginning of that month in respect of more than one qualified dependant, the total of | ||||
| (i) | $0 for the first qualified dependant, | ||||
| (ii) | $0 for the second qualified dependant, and | ||||
| (iii) | $0 for each of the third and subsequent dependants, if any; | ||||
| D | = | the lesser of $10 000 and the person's adjusted earned income for the base taxation year in relation to the month; | |||
| E | = | whichever of the following applies, depending on the number of qualified dependants: | |||
| (a) | if the person was an eligible individual at the beginning of that month in respect of only one qualified dependant, 6% of the amount, if any, by which the person's adjusted income for the base taxation year in relation to the month exceeds $21 480; | ||||
| (b) | if the person was an eligible individual at the beginning of that month in respect of 2 qualified dependants, 19% of the amount, if any, by which the person's adjusted income for the base taxation year in relation to the month exceeds $21 480; | ||||
| (c) | if the person was an eligible individual at the beginning of that month in respect of 3 or more qualified dependants, 7.6% of the amount, if any, by which the person's adjusted income for the base taxation year in relation to the month exceeds $21 480. | ||||
(1.1) If the person referred to in subsection (1) was a shared-custody parent at the beginning of that month in respect of one or more qualified dependants, the amount to be applied under section 10 (3) (b) of the Act as the BC earned income benefit is, subject to subsection (2) of this section, the amount calculated in accordance with the following formula:
| 1/2 x (A + B) |
| where | |||
| A | = | the amount calculated as the BC earned income benefit under subsection (1), calculated without reference to this subsection; | |
| B | = | the amount calculated as the BC earned income benefit under subsection (1), calculated without reference to this subsection and paragraph (b) (ii) of the definition of "eligible individual" in section 122.6 of the federal Act. | |
(2) If the amount calculated under subsection (1) or (1.1) is less than zero, it is deemed to be nil for the purposes of section 10 (3) (b) of the Act.
[am. B.C. Regs. 166/99, s. 2; 88/2001; 202/2004, s. (b); 236/2005, s. 2; 165/2006, ss. (c) and (d); 244/2007, s. 2; 136/2008, s. 2; 76/2009, s. 2; 185/2010, s. 2; 114/2011, ss. 4 and 5; 171/2012, s. 2; 75/2013, Sch. s. 2; 95/2014, s. 2.]
[Provisions relevant to the enactment of this regulation: Income Tax Act, R.S.B.C. 1996, c. 215, section 10]
Section 1 definition of "shared-custody parent" was added by BC Reg 114/2011, effective July 1, 2011.
Section 2 (1) (b), description of "C" BEFORE amended by BC Reg 185/2010, effective July 1, 2010.
C = whichever of the following applies, depending on the number of qualified dependants:
(i) if the person was an eligible individual at the beginning of that month in respect of only one qualified dependant, $1 925;
(ii) if the person was an eligible individual at the beginning of that month in respect of more than one qualified dependant, the total of
(A) $1 925 for the first qualified dependant,
(B) $1 700 for the second qualified dependant, and
(C) $1 574 for each of the third and subsequent qualified dependants, if any;
Section 2 (1) (b), description of "G" BEFORE amended by BC Reg 185/2010, effective July 1, 2010.
G = whichever of the following applies, depending on the number of qualified dependants:
(i) if the person was an eligible individual at the beginning of that month in respect of only one qualified dependant, 12.2% of the amount, if any, by which the person's adjusted income for the base taxation year in relation to the month exceeds $23 710;
(ii) if the person was an eligible individual at the beginning of that month in respect of 2 qualified dependants, 23% of the amount, if any, by which the person's adjusted income for the base taxation year in relation to the month exceeds $23 710;
(iii) if the person was an eligible individual at the beginning of that month in respect of 3 or more qualified dependants, 33.3% of the amount, if any, by which the person's adjusted income for the base taxation year in relation to the month exceeds $23 710;
Section 2 (1) (part) BEFORE amended by BC Reg 114/2011, effective July 1, 2011.
(1) Subject to subsection (2), the amount to be applied under section 10 (3) (a) of the Act as the BC basic family bonus is the amount calculated as follows:
Section 2 (1) (b) BEFORE amended by BC Reg 114/2011, effective July 1, 2011.
(b) by calculating the amount determined by the formula
| [C — G] |
| 12 |
where
C = whichever of the following applies, depending on the number of qualified dependants:
(i) if the person was an eligible individual at the beginning of that month in respect of only one qualified dependant, $1 937;
(ii) if the person was an eligible individual at the beginning of that month in respect of more than one qualified dependant, the total of
(A) $1 937 for the first qualified dependant,
(B) $1 711 for the second qualified dependant, and
(C) $1 585 for each of the third and subsequent qualified dependants, if any;
G = whichever of the following applies, depending on the number of qualified dependants:
(i) if the person was an eligible individual at the beginning of that month in respect of only one qualified dependant, 12.2% of the amount, if any, by which the person's adjusted income for the base taxation year in relation to the month exceeds $23 855;
(ii) if the person was an eligible individual at the beginning of that month in respect of 2 qualified dependants, 23% of the amount, if any, by which the person's adjusted income for the base taxation year in relation to the month exceeds $23 855;
(iii) if the person was an eligible individual at the beginning of that month in respect of 3 or more qualified dependants, 33.3% of the amount, if any, by which the person's adjusted income for the base taxation year in relation to the month exceeds $23 855;
Section 2 (1.1) was added by BC Reg 114/2011, effective July 1, 2011.
Section 2 (2) BEFORE amended by BC Reg 114/2011, effective July 1, 2011.
(2) If the amount calculated under subsection (1) is less than zero, it is deemed to be nil for the purposes of section 10 (3) (a) of the Act.
Section 2 (1) (b) description of "C", subparagraph (i) BEFORE amended by BC Reg 171/2012, effective July 1, 2012.
(i) if the person was an eligible individual at the beginning of that month in respect of only one qualified dependant, $1 967;
Section 2 (1) (b) description of "C", subparagraph (ii) (A), (B) and (C) BEFORE amended by BC Reg 171/2012, effective July 1, 2012.
(ii) if the person was an eligible individual at the beginning of that month in respect of more than one qualified dependant, the total of
(A) $1 967 for the first qualified dependant,
(B) $1 736 for the second qualified dependant, and
(C) $1 609 for each of the third and subsequent qualified dependants, if any;
Section 2 (1) (b) description of "G", subparagraphs (i), (ii) and (iii) BEFORE amended by BC Reg 171/2012, effective July 1, 2012.
(i) if the person was an eligible individual at the beginning of that month in respect of only one qualified dependant, 12.2% of the amount, if any, by which the person's adjusted income for the base taxation year in relation to the month exceeds $24 183;
(ii) if the person was an eligible individual at the beginning of that month in respect of 2 qualified dependants, 23% of the amount, if any, by which the person's adjusted income for the base taxation year in relation to the month exceeds $24 183;
(iii) if the person was an eligible individual at the beginning of that month in respect of 3 or more qualified dependants, 33.3% of the amount, if any, by which the person's adjusted income for the base taxation year in relation to the month exceeds $24 183;
Section 2 (1) (b) BEFORE amended by BC Reg 75/2013, effective July 1, 2013.
(b) by calculating the amount determined by the formula
| [C — G] |
| 12 |
where
C = whichever of the following applies, depending on the number of qualified dependants:
(i) if the person was an eligible individual at the beginning of that month in respect of only one qualified dependant, $2 026;
(ii) if the person was an eligible individual at the beginning of that month in respect of more than one qualified dependant, the total of
(A) $2 026 for the first qualified dependant,
(B) $1 789 for the second qualified dependant, and
(C) $1 659 for each of the third and subsequent qualified dependants, if any;
G = whichever of the following applies, depending on the number of qualified dependants:
(i) if the person was an eligible individual at the beginning of that month in respect of only one qualified dependant, 12.2% of the amount, if any, by which the person's adjusted income for the base taxation year in relation to the month exceeds $24 863;
(ii) if the person was an eligible individual at the beginning of that month in respect of 2 qualified dependants, 23% of the amount, if any, by which the person's adjusted income for the base taxation year in relation to the month exceeds $24 863;
(iii) if the person was an eligible individual at the beginning of that month in respect of 3 or more qualified dependants, 33.3% of the amount, if any, by which the person's adjusted income for the base taxation year in relation to the month exceeds $24 863;
Section 2 (1) (b) descriptions of "C" and "G" BEFORE amended by BC Reg 95/2014, effective July 1, 2014.
| where | |||
| C = whichever of the following applies, depending on the number of qualified dependants: | |||
| (i) if the person was an eligible individual at the beginning of that month in respect of only one qualified dependant, $2 070; | |||
| (ii) if the person was an eligible individual at the beginning of that month in respect of more than one qualified dependant, the total of | |||
| (A) $2 070 for the first qualified dependant, | |||
| (B) $1 827 for the second qualified dependant, and | |||
| (C) $1 696 for each of the third and subsequent qualified dependants, if any; | |||
| G = whichever of the following applies, depending on the number of qualified dependants: | |||
| (i) if the person was an eligible individual at the beginning of that month in respect of only one qualified dependant, 12.2% of the amount, if any, by which the person's adjusted income for the base taxation year in relation to the month exceeds $25 356; | |||
| (ii) if the person was an eligible individual at the beginning of that month in respect of 2 qualified dependants, 23% of the amount, if any, by which the person's adjusted income for the base taxation year in relation to the month exceeds $25 356; | |||
| (iii) if the person was an eligible individual at the beginning of that month in respect of 3 or more qualified dependants, 33.3% of the amount, if any, by which the person's adjusted income for the base taxation year in relation to the month exceeds $25 356; | |||
Section 2 (1) (b) descriptions of "C" and "G" BEFORE amended by BC Reg 83/2015, effective July 1, 2015.
| where | |||||
| C | = | whichever of the following applies, depending on the number of qualified dependants: | |||
| (i) | if the person was an eligible individual at the beginning of that month in respect of only one qualified dependant, $2 090; | ||||
| (ii) | if the person was an eligible individual at the beginning of that month in respect of more than one qualified dependant, the total of | ||||
| (A) | $2 090 for the first qualified dependant, | ||||
| (B) | $1 845 for the second qualified dependant, and | ||||
| (C) | $1 713 for each of the third and subsequent qualified dependants, if any; | ||||
| G | = | whichever of the following applies, depending on the number of qualified dependants: | |||
| (i) | if the person was an eligible individual at the beginning of that month in respect of only one qualified dependant, 12.2% of the amount, if any, by which the person's adjusted income for the base taxation year in relation to the month exceeds $25 584; | ||||
| (ii) | if the person was an eligible individual at the beginning of that month in respect of 2 qualified dependants, 23% of the amount, if any, by which the person's adjusted income for the base taxation year in relation to the month exceeds $25 584; | ||||
| (iii) | if the person was an eligible individual at the beginning of that month in respect of 3 or more qualified dependants, 33.3% of the amount, if any, by which the person's adjusted income for the base taxation year in relation to the month exceeds $25 584; | ||||
Section 2 (1) (b) BEFORE amended by BC Reg 114/2016, effective July 1, 2016.
(b) by calculating the amount determined by the formula
| [C — G] |
| 12 |
| where | |||||
| C | = | whichever of the following applies, depending on the number of qualified dependants: | |||
| (i) | if the person was an eligible individual at the beginning of that month in respect of only one qualified dependant, $2 128; | ||||
| (ii) | if the person was an eligible individual at the beginning of that month in respect of more than one qualified dependant, the total of | ||||
| (A) | $2 128 for the first qualified dependant, | ||||
| (B) | $1 879 for the second qualified dependant, and | ||||
| (C) | $1 745 for each of the third and subsequent qualified dependants, if any; | ||||
| G | = | whichever of the following applies, depending on the number of qualified dependants: | |||
| (i) | if the person was an eligible individual at the beginning of that month in respect of only one qualified dependant, 12.2% of the amount, if any, by which the person's adjusted income for the base taxation year in relation to the month exceeds $26 021; | ||||
| (ii) | if the person was an eligible individual at the beginning of that month in respect of 2 qualified dependants, 23% of the amount, if any, by which the person's adjusted income for the base taxation year in relation to the month exceeds $26 021; | ||||
| (iii) | if the person was an eligible individual at the beginning of that month in respect of 3 or more qualified dependants, 33.3% of the amount, if any, by which the person's adjusted income for the base taxation year in relation to the month exceeds $26 021; | ||||
Section 3 (1) description of "B" BEFORE amended by BC Reg 185/2010, effective July 1, 2010.
B = whichever of the following applies, depending on the number of qualified dependants:
(a) if the person was an eligible individual at the beginning of that month in respect of only one qualified dependant, $113;
(b) if the person was an eligible individual at the beginning of that month in respect of more than one qualified dependant, the total of
(i) $113 for the first qualified dependant,
(ii) $96 for the second qualified dependant, and
(iii) $155 for each of the third and subsequent dependants, if any;
Section 3 BEFORE amended by BC Reg 114/2010, effective July 1, 2011.
BC Earned Income Benefit
3 (1) Subject to subsection (2), the amount to be applied under section 10 (3) (b) of the Act as the BC earned income benefit is the amount calculated in accordance with the following formula:
| ({B x [(D — $3 750) ÷ $6 250]} — E) ÷ 12 |
where
B = whichever of the following applies, depending on the number of qualified dependants:
(a) if the person was an eligible individual at the beginning of that month in respect of only one qualified dependant, $101;
(b) if the person was an eligible individual at the beginning of that month in respect of more than one qualified dependant, the total of
(i) $101 for the first qualified dependant,
(ii) $85 for the second qualified dependant, and
(iii) $144 for each of the third and subsequent dependants, if any;
D = the lesser of $10 000 and the person's adjusted earned income for the base taxation year in relation to the month;
E = whichever of the following applies, depending on the number of qualified dependants:
(a) if the person was an eligible individual at the beginning of that month in respect of only one qualified dependant, 6% of the amount, if any, by which the person's adjusted income for the base taxation year in relation to the month exceeds $21 480;
(b) if the person was an eligible individual at the beginning of that month in respect of 2 qualified dependants, 19% of the amount, if any, by which the person's adjusted income for the base taxation year in relation to the month exceeds $21 480;
(c) if the person was an eligible individual at the beginning of that month in respect of 3 or more qualified dependants, 7.6% of the amount, if any, by which the person's adjusted income for the base taxation year in relation to the month exceeds $21 480.
(2) If the amount calculated under subsection (1) is less than zero, it is deemed to be nil for the purposes of section 10 (3) (b) of the Act.
Section 3 (1) description of "B", paragraphs (a) and (b) BEFORE amended by BC Reg 171/2012, effective July 1, 2012.
(a) if the person was an eligible individual at the beginning of that month in respect of only one qualified dependant, $71;
(b) if the person was an eligible individual at the beginning of that month in respect of more than one qualified dependant, the total of
(i) $71 for the first qualified dependant,
(ii) $60 for the second qualified dependant, and
(iii) $120 for each of the third and subsequent dependants, if any;
Section 3 (1) description of "B", paragraphs (a) and (b) BEFORE amended by BC Reg 75/2013, effective July 1, 2013.
(a) if the person was an eligible individual at the beginning of that month in respect of only one qualified dependant, $12;
(b) if the person was an eligible individual at the beginning of that month in respect of more than one qualified dependant, the total of
(i) $12 for the first qualified dependant,
(ii) $7 for the second qualified dependant, and
(iii) $70 for each of the third and subsequent dependants, if any;