Personal Income Tax

The Income Tax Act levies provincial income tax on individuals who are either resident in British Columbia on the last day of the taxation year or who have income earned in the taxation year in British Columbia.

For information on income tax for corporations see Corporate Income Tax.

Personal Tax Rates:

• 2007
• 2006
• 2005
• 2004
• 2003
• 2002
• 2001
• 2000

1998/1999 Personal Tax Rates

Additions to Tax Payable

Source Deductions

Special Rules