Form TD1BC-WS, Worksheet for the British Columbia Personal Tax Credits Return

What is Form TD1BC-WS?

Form TD1BC-WS is a Canada Revenue Agency (CRA) worksheet. The one shown above is the Worksheet for the 2026 British Columbia Personal Tax Credits Return, marked TD1BC-WS E (26), one page. It says to fill it out if you want to calculate partial claims for certain amounts on Form TD1BC, 2026 British Columbia Personal Tax Credits Return.

It has four sections, one for each of these lines of Form TD1BC: line 2 (age amount), line 6 (spouse or common-law partner amount), line 7 (amount for an eligible dependant) and line 8 (British Columbia caregiver amount).

The worksheet is a calculation aid, not a return. It says: "Do not give your filled out worksheet to your employer or payer. Keep it for your records." It has no signature line; the certification and the signature are on Form TD1BC.

The CRA lists two sets of TD1 forms: the forms for 2026, for pay received on January 1, 2026 or later, and the forms for 2025, for pay received on January 1, 2025 or later. The amounts on this page are the 2026 amounts.

How the worksheet fits with Form TD1BC

Form TD1BC (for 2026: TD1BC E (26), two pages) is the form your employer or payer uses to determine the amount of provincial tax deductions. The CRA's payroll page says that an individual who claims more than the basic personal amount must also fill out a provincial or territorial TD1 form, and that in British Columbia this is Form TD1BC.

Form TD1BC says to fill it out if you have income in British Columbia and any of these apply:

• you have a new employer or payer, and you will receive salary, wages, commissions, pensions, employment insurance benefits, or any other remuneration;
• you want to change the amounts you previously claimed;
• you want to increase the amount of tax deducted at source.

If you do not fill out Form TD1BC, the form says your employer or payer will deduct taxes after allowing the basic personal amount only. To have more tax deducted at source, the form says to fill out the section "Additional tax to be deducted" on the federal Form TD1.

The worksheet comes in on four lines of Form TD1BC:

• Line 2, age amount. Form TD1BC says to enter $5,927 if you will be 65 or older on December 31, 2026 and your net income will be $44,119 or less. A partial amount may be entered if your net income for the year will be between $44,119 and $83,633; you calculate it in the line 2 section of the worksheet.
• Line 6, spouse or common-law partner amount. Form TD1BC says to enter $11,317 if you are supporting your spouse or common-law partner, they live with you and they have a net income of $1,132 or less for the year. A partial amount may be entered if their net income will be between $1,132 and $12,449; you calculate it in the line 6 section.
• Line 7, amount for an eligible dependant. Form TD1BC says to enter $11,317 if you are supporting an eligible dependant and all of these apply: you do not have a spouse or common-law partner, or you have one who does not live with you and whom you are not supporting or being supported by; the dependant is related to you and lives with you; the dependant has a net income of $1,132 or less for the year. A partial amount may be entered if the dependant's net income will be between $1,132 and $12,449; you calculate it in the line 7 section.
• Line 8, British Columbia caregiver amount. Form TD1BC says you may claim it if you are supporting your infirm spouse or common-law partner, or an infirm eligible dependant (age 18 or older) who is your or your spouse's or common-law partner's child or grandchild, or a parent, grandparent, brother, sister, uncle, aunt, niece or nephew who resides in Canada at any time in the year. Form TD1BC says the infirm person's net income for the year must be less than $25,356, and says to calculate this amount in the line 8 section of the worksheet.

Form TD1BC does not give a full definition of an eligible dependant for line 7. The British Columbia Income Tax Act, section 4.3, ties that provincial amount to an individual who "is entitled to a deduction under section 118 (1) (b) of the federal Act" for the year. For that federal credit, the CRA's Income Tax Folio S1-F4-C2 (paragraphs 2.40 and 2.41) looks at a time in the year when the individual, alone or jointly with one or more other persons, maintains a self-contained domestic establishment where the individual lives and actually supports the dependant. At that time the dependant must be wholly dependent for support on the individual, or on the individual and the other person or persons, and must be the individual's parent or grandparent, or the individual's child, grandchild, brother or sister who is under 18 years of age or dependent on the individual by reason of a mental or physical infirmity. The folio counts those relationships by blood, marriage, common-law partnership or adoption. The dependant must be resident in Canada unless they are the individual's child.

The amounts you calculate go onto those lines, and line 11 of Form TD1BC (total claim amount) adds lines 1 to 10. Form TD1BC says your employer or payer will use that amount to determine your provincial tax deductions.

Amounts on the 2026 worksheet

Section of the worksheet	Use it if	Amounts printed for 2026
Line 2, age amount	you will be 65 or older on December 31, 2026 and your estimated net income will be between $44,119 and $83,633	maximum amount 5,927.00; base amount 44,119.00; applicable rate 15%
Line 6, spouse or common-law partner amount	your spouse's or common-law partner's estimated net income for the year will be between $1,132 and $12,449	base amount 12,449.00; maximum $11,317
Line 7, amount for an eligible dependant	your dependant's estimated net income for the year will be between $1,132 and $12,449	base amount 12,449.00; maximum $11,317
Line 8, British Columbia caregiver amount	the dependant's estimated net income will be $25,356 or less for the year	base amount 25,356.00; maximum $5,784

For the spouse or common-law partner amount, the worksheet counts the income earned before and during the marriage or common-law relationship.

The two CRA documents word the caregiver limit differently. The worksheet says its line 8 section applies if the dependant's estimated net income "will be $25,356 or less for the year". Form TD1BC says the infirm person's net income for the year "must be less than $25,356". This page reports both wordings as printed.

These amounts are for 2026 only. The worksheet for another year prints that year's amounts.

How to fill out Form TD1BC-WS

Fill out only the sections you need. Form TD1BC sends you to the line 2, line 6 and line 7 sections to calculate a partial amount, and to the line 8 section to calculate the British Columbia caregiver amount. The line numbers below are the worksheet's own; each section starts again at line 1.

Line 2 of Form TD1BC, age amount

• Line 1 is the maximum amount, already printed: 5,927.00.
• On line 2, enter your estimated net income for the year.
• Line 3 is the base amount, already printed: 44,119.00.
• On line 4, enter line 2 minus line 3 (if negative, enter "0").
• Line 5 is the applicable rate, already printed: 15%.
• On line 6, enter line 4 multiplied by line 5.
• On line 7, enter line 1 minus line 6 (if negative, enter "0"). Enter this amount on line 2 of Form TD1BC.

Line 6 of Form TD1BC, spouse or common-law partner amount

• Line 1 is the base amount, already printed: 12,449.00.
• On line 2, enter your spouse's or common-law partner's estimated net income for the year.
• On line 3, enter line 1 minus line 2 (maximum $11,317; if negative, enter "0"). Enter this amount on line 6 of Form TD1BC.

Line 7 of Form TD1BC, amount for an eligible dependant

• Line 1 is the base amount, already printed: 12,449.00.
• On line 2, enter your dependant's estimated net income for the year.
• On line 3, enter line 1 minus line 2 (maximum $11,317; if negative, enter "0"). Enter this amount on line 7 of Form TD1BC.

Line 8 of Form TD1BC, British Columbia caregiver amount

• Line 1 is the base amount, already printed: 25,356.00.
• On line 2, enter the dependant's estimated net income for the year.
• On line 3, enter line 1 minus line 2 (maximum $5,784; if negative, enter "0").
• On line 4, enter whichever applies: the amount on line 6 or line 7 of Form TD1BC.
• On line 5, enter line 3 minus line 4 (if negative, enter "0"). Enter this amount on line 8 of Form TD1BC.

If you are claiming the caregiver amount for more than one dependant, the worksheet says to fill out a separate worksheet for each dependant, add the amounts from line 5 of each worksheet and enter the total on line 8 of Form TD1BC.

After you finish: what goes where

The worksheet stays with you. It says not to give the filled out worksheet to your employer or payer and to keep it for your records. The CRA's payroll page says the same of TD1 worksheets: individuals keep the worksheet for their records, and it is not given to their employer or payer.

Form TD1BC goes to your employer or payer. The form says: "Sign and date it, and give it to your employer or payer." Page 2 carries the certification ("I certify that the information given on this form is correct and complete."), the signature line and the date, with the statement "It is a serious offence to make a false return."

Your employer keeps it. The CRA's payroll page tells employers and payers to keep the completed TD1 forms with the individual's records and not to send the CRA a copy.

More than one employer or payer. Form TD1BC says that if you have more than one employer or payer at the same time and you have already claimed personal tax credit amounts on another Form TD1BC for 2026, you cannot claim them again. If your total income from all sources will be more than the personal tax credits you claimed on another Form TD1BC, you check the box on page 2, enter "0" on line 11 and do not fill in lines 2 to 10.

When a new form is needed. The payroll page says individuals do not have to fill out a new TD1 form every year unless there is a change to their federal, provincial or territorial personal tax credit amounts. It says employers and payers must get the completed TD1 forms when the employee starts work, and within 7 days of a change to the individual's situation that may reasonably be expected to result in a change to the individual's personal tax credits for the year.

Paper or electronic. The CRA's page for Form TD1BC carries a notice for employers: they can give employees the link to the form and ask them to fill it out and then scan it and send it online, or give a printed copy. The payroll page also says an employer may create an electronic Form TD1 and have the individual send it electronically; because there is no written signature on such a form, security measures must be in place to authenticate the individual's identity (for example, a password system or an individual self-service portal). The page sets further conditions for such a form, among them that it must mirror the CRA approved TD1 paper form, include a certification and be in a format that cannot be altered. Ask your employer or payer how they take the form.

Form TD1BC-WS resources

• TD1BC-WS, Worksheet for the 2026 British Columbia Personal Tax Credits Return, canada.ca
• TD1BC, 2026 British Columbia Personal Tax Credits Return, canada.ca
• TD1 forms for 2026 for pay received on January 1, 2026 or later, canada.ca
• TD1 Personal Tax Credits Returns, canada.ca
• Get the completed TD1 forms from the individual (payroll page for employers), canada.ca
• Income Tax Folio S1-F4-C2, Basic Personal and Dependant Tax Credits, canada.ca
• Income Tax Act (British Columbia), Parts 1 to 3, bclaws.gov.bc.ca