Form BC428, British Columbia Tax

Form BC428, British Columbia Tax

Complete Form BC428 if one of the following applies:

• You were a resident of British Columbia at the end of the year

• You were a non-resident of Canada in 2024 and any of the following applies:

  • You earned income from employment only in British Columbia

  • You received income from a business with a permanent establishment only in British Columbia

When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions

Complete Form T2203 instead of Form BC428, if both of the following apply:

• You resided in British Columbia on December 31, 2024 (or the date you left Canada if you emigrated in 2024)

• All or part of your 2024 business income (including income received as a retired, inactive or limited partner) was earned and can be allocated to a permanent establishment outside British Columbia

You also must complete Form T2203 if both of the following apply:

• You were a non-resident of Canada throughout 2024

• You were carrying on business in more than one province or territory in Canada, or were receiving income from an office or employment that can reasonably be attributed to duties performed in more than one province or territory in Canada

5