TD1BC is the British Columbia Personal Tax Credits Return. You give it to your employer or payer so they can work out how much BC provincial tax to deduct from your pay or pension. For 2026 its basic personal amount is $13,216. If you don't fill it in, your employer deducts tax allowing only that basic amount.
This guide follows the 2026 TD1BC (TD1BC E (26)) and the CRA's TD1BC page, as of October 2026. All amounts are in Canadian dollars.
Who fills it in
You fill in a TD1BC if you have income in British Columbia and you have a new employer or payer, you want to change amounts you claimed before, or you want more tax taken at source. It sits alongside the federal TD1, which covers federal tax. Ontario workers use the separate TD1ON.
The CRA tells employers they can give staff a link to the form page, or set up an electronic TD1, instead of handing out paper copies.
The 2026 amounts, line by line
| Line | Claim | 2026 amount or rule |
|---|---|---|
| 1 | Basic personal amount | $13,216, for everyone employed in BC and every pensioner living in BC |
| 2 | Age amount | $5,927 if 65 or older on December 31, 2026 with net income of $44,119 or less; partial between $44,119 and $83,633 |
| 3 | Pension income amount | The lesser of $1,000 or your estimated pension (not CPP, QPP, OAS or GIS) |
| 4 | Tuition | Fees over $100 per institution, less your Canada Training Credit |
| 5 | Disability amount | $9,913, if you'll claim it with Form T2201 |
| 6 | Spouse or common-law partner amount | $11,317 if they live with you and their net income is $1,132 or less; partial up to $12,449 |
| 7 | Eligible dependant | $11,317 on the same income test |
| 8 | BC caregiver amount | For an infirm spouse or dependant with net income under $25,356, worked out on TD1BC-WS |
| 9 and 10 | Transfers | Unused amounts from a spouse or dependant |
| 11 | Total claim amount | Lines 1 to 10 added up |
Partial amounts on lines 2, 6, 7 and 8 are worked out on Form TD1BC-WS, the worksheet for the return.
Tuition, caregiver and transfer lines
Line 4 is for students at a university, college or educational institution certified by Employment and Social Development Canada, full-time or part-time, paying more than $100 in fees per institution. Line 8 covers an infirm spouse or partner, or an infirm dependant aged 18 or older who's your child or grandchild, or a parent, grandparent, brother, sister, uncle, aunt, niece or nephew living in Canada, including your partner's relatives.
Line 9 takes the unused part of your spouse's or partner's age, pension income, tuition or disability amounts. Line 10 takes a dependant's unused disability amount, and a child's or grandchild's unused tuition amount.
The eligible dependant conditions
Line 7 has stricter rules than line 6. You can only claim it if you don't have a spouse or partner, or you have one who doesn't live with you and you're not supporting each other. The dependant has to be related to you, live with you and have net income of $1,132 or less.
More than one job at once
If you've already claimed your credits on a TD1BC for another employer or payer in 2026, you can't claim them again. If your total income from all sources will be more than the credits you claimed on the other form, tick the box, enter 0 on line 11 and leave lines 2 to 10 blank. That way the same credits aren't counted twice.
When your income is under the claim
Tick the box on page 2 if your total income for the year from all employers and payers will be less than your line 11 total. Your employer then won't deduct provincial tax at all.
More tax, or less tax
If you want extra tax taken, you don't do that on the TD1BC. You use the Additional tax to be deducted section of the federal TD1.
To have less tax taken because of deductions not on the form, such as RRSP contributions, child care costs or charitable donations, you file Form T1213 to get a letter of authority from your tax services office and give it to your employer. You don't need that letter if your employer deducts RRSP contributions straight from your salary.
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Getting the form
The CRA's page offers a standard PDF and a fillable, saveable PDF, last updated in December 2025, and alternate formats such as large print or braille. Forms and publications can also be ordered on 1-800-959-5525. The TD1BC is updated every year, so check you have the 2026 version before you sign.
Signing it
Fill it in on your best estimate of the year, sign and date the certification, and give it to your employer or payer, not the CRA. The form is Protected B once completed, because it carries your social insurance number. Non-residents also enter their country of permanent residence.
The verdict
Fill in a TD1BC for every new BC job or pension, alongside the federal TD1. Claim the basic amount once only if you have two jobs, check the age and spouse lines against this year's income tests, and use T1213 for anything the form doesn't list. Redo it when your family or income changes.
Frequently asked questions
What is a TD1BC form?
It's the British Columbia Personal Tax Credits Return your employer or payer uses to work out provincial tax deductions from your pay.
What is the 2026 BC basic personal amount on TD1BC?
As of October 2026, it's $13,216.
What happens if I don't fill out a TD1BC?
Your employer or payer deducts tax allowing only the basic personal amount.
Do I send the TD1BC to the CRA?
No. You sign it and give it to your employer or payer.
Can I claim TD1BC credits with two employers?
Not twice. If you've claimed them on another 2026 TD1BC, enter 0 on line 11 on the second form.
What's the 2026 BC age amount on TD1BC?
As of October 2026, $5,927 if you're 65 or older with net income of $44,119 or less, with a partial amount up to $83,633.
Can I ask for extra tax on the TD1BC?
No. Extra tax at source is requested in the Additional tax to be deducted section of the federal TD1.
