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A TD1 BC form is the British Columbia half of the paperwork that tells your employer how much tax to hold back. For 2026 the provincial basic personal amount on it is $13,216, and it sits next to the federal TD1, which starts from $16,452. Fill in both if you claim anything beyond the basics. The CRA keeps the current forms on its TD1 personal tax credits returns page.
What does the TD1BC actually do?
It sets withholding, nothing more. Your employer reads the amounts you claim and works out tax per pay period. The final bill still comes from your return, where every credit is claimed again in full.
So a wrong TD1BC isn’t a disaster, because all it means is that too much or too little comes off each cheque during the year, and the gap closes when you file in spring, usually with a refund or a small bill. Too little is the worse side to be on, since a balance owing feels worse than a refund. Picture Dana in Kelowna who forgets to update the form after a second job starts: nothing breaks in June, but April brings a bill she didn’t plan for.
The BC numbers on one page
| Item, 2026 | Amount |
|---|---|
| BC basic personal amount | $13,216 |
| BC lowest tax rate, whole year | 5.6% |
| Federal basic personal amount, maximum | $16,452 |
| BC age amount (65 and over) | $5,927 |
| BC pension income amount | $1,000 |
The pension and age figures are base amounts. The age amount shrinks once income passes a threshold, and we couldn’t confirm the exact reduction rate, so check the BC government page before you rely on it.
How much is a claim worth in BC?
BC credits are worth 5.6 cents per dollar of claimed amount, and federal ones 14 cents. Add them and each extra dollar you claim saves about 19.6 cents of tax. A claim of just $1,000 on both forms is therefore worth about $196 over the year.
Here’s a run at $60,000 of taxable income. With only the basic amounts you’d owe $6,192.73 federally and $2,822.28 to BC, a total of $9,015.01. Claim an extra $5,000 on both forms and the total drops to $8,035.01. That’s $980 a year, or about $37.69 per cheque on 26 pay periods.
Ontario next door? There the same claim saves $952.50. BC’s higher lowest rate makes credits a little richer, and that’s all. Run your own numbers in the take-home pay calculator or the income tax calculator, then see which credits you qualify for with the tax credits calculator (federal only).
Did BC’s rate change mid-year?
Yes, and it confuses people reading pay stubs. BC raised its lowest rate to 5.6% for all of 2026. Our data file, taken from the CRA’s BC payroll tables, shows that withholding in the first half of the year used the old 5.06% rate. From July payroll uses an adjusted rate so the year averages out to 5.6%.
What that means for you is simple. Your tax per cheque may look higher after July even though your form didn’t change. Your return uses 5.6% for the full year, so it should balance out. We haven’t checked how every payroll product handles the switch, so ask your employer if the stub looks odd.
Who should update the form, and when?
Anyone whose situation changed. A new baby, a move to a second job, a dependant leaving home. Employers should get a new form within 7 days of a change that could alter your credits, per the CRA.
Working two jobs? Claim the credits at one and enter 0 on line 13 of the federal form at the other, leaving lines 2 to 12 blank. Do the matching thing on the TD1BC. If you moved to BC from another province, ask payroll which provincial form they want, since we couldn’t confirm the rule for mid-year moves.
What are the usual mistakes on the form?
Claiming the same credit at two employers is the big one, and it’s why the two-job rule above exists. Next comes forgetting to hand in the new form after a life change, then wondering at tax time why the numbers are off. Last, people copy last year’s form without checking that the amounts still match. Take five minutes each January and read it over, with a coffee if you like.
The sources behind this page
The BC basic personal amount comes from the CRA‘s TD1BC page and payroll tables. The 5.6% rate, age amount and pension amount come from the BC government’s 2026 credit pages. Federal figures come from the CRA. The tax example uses this site’s own 2026 maths. We’re not linked to the CRA or the BC government.
Frequently asked questions
What is the BC basic personal amount for 2026?
$13,216 on the TD1BC. The federal TD1 starts from a separate amount of up to $16,452.
Do I fill in the federal TD1 as well?
Yes. Each form covers its own credits, and your employer uses both to set withholding.
Why did tax on my BC pay change in July?
BC raised its lowest rate to 5.6% for 2026, and payroll used a different rate in the first half of the year. From July it uses an adjusted rate so the year averages out.
What if I skip the form?
Your employer deducts tax using only the basic personal amount. You can end up overpaying and getting the difference at filing.
Can I claim the same credits at two jobs?
No. Claim them at one employer and mark the second form as the CRA instructs, with 0 on line 13 of the federal TD1.
- How to file your tax return in Canada: steps and dates
What to gather, when your return is due and how to file in Canada, from the first slip to the notice of assessment that closes the year
- British Columbia income tax and PST in 2026
How British Columbia income tax works in 2026: seven brackets starting at 5.6%, the tax reduction credit, the 7% PST and the BC calculators