Chartered Professional Accountant

Contacts:

Canada Revenue Agency Personal taxation: 1.800.959.8281

www.cra.gc.ca

Canada Revenue Agency Corporate taxation: 1.800.959.5525

www.cra.gc.ca

Worksafe BC: 1.888.967.5377

www.worksafebc.com

Service Canada: 1.800.622.6232

www.servicecanada.gc.ca

BC Registry Services: 1.800.663.6102 (annual report filing)

www.corporateonline.gov.bc.ca

Dates:

February 28th - T Slips due (T4, T5, Etc.)

March 1st - RRSP contributions up to this date must be reported on previous years tax return

March 31st - T3 Returns, T5013 and NR4

April 30th - Personal T1 Returns due and taxes thereon

June 15th - Self employed T1 Returns due including spouse's return (Interest on balances owing are charged as of May 1st)

Date of Death Returns 70 (1) - later of six months after death or April 30th year following death

T3 Returns due 90 days from year end

Corporate Returns are due 6 months from year end

Worksafe BC returns are due late January, early February

Rates:

Basic Personal Amounts:

F

2017 Personal combined BC Federal/Provincial Selected Personal Tax Calculations:

Taxable Income       Salary/Interest         Capital Gains      Eligible Dividends    Ineligible Dividends

$38,898                                20.1                              10.3                            0.0                                  8.3

$45,916                                22.7                              11.4                            0.0                                11.4

$77,797                                28.2                              14.1                            4.4                                17.8

$89,320                                31.0                              15.5                            8.3                                21.1

$91,831                                32.8                              16.4                          10.7                                23.2

$108,460                              38.3                              19.2                          18.3                                29.6

$142,353                              40.7                              20.4                          21.6                                32.4

$202,800                              43.7                              21.9                          25.8                                35.9

Above $202,801                  47.7                              23.9                          31.3                                41.6