T1 General - Alberta Tax

This calculator, relevant to Alberta, comprises 3 steps to calculate the figure for line 428 of your tax return:

Step 1 - Alberta non-refundable tax credits

Step 2 - Alberta tax on taxable income

Step 3 - Alberta tax

Alberta Tax and Credits

Step 1 - Alberta non-refundable tax credits
Basic personal amount						claim $18,214		5804		1
Age amount (if born in 1950 or earlier) (use the Provincial Worksheet)						(maximum $5,076)		5808	+	2
Spouse or common-law partner amount
Base amount
Minus: his or her net income from page 1 of your return		-
Result: (if negative, enter "0")		=					►	5812	+	3
Amount for an eligible dependant
Base amount
Minus: his or her net income from page 1 of your return		-
Result: (if negative, enter "0")		=					►	5816	+	4
Amount for infirm dependants age 18 or older (use the Provincial Worksheet)								5820	+	5
CPP or QPP contributions:
	(amount from line 308 of your federal Schedule 1)							5824	+	•6
	(amount from line 310 of your federal Schedule 1)							5828	+	•7
Employment insurance premiums:
	(amount from line 312 of your federal Schedule 1)							5832	+	•8
	(amount from line 317 of your federal Schedule 1)							5829	+	•9
Adoption Expenses								5833	+	10
Pension income amount						(maximum $1,402)		5836	+	11
Caregiver amount (use Provincial Worksheet)								5840	+	12
Disability amount (for self) (Claim $14,050, or if you were under 18 years of age, use the Provincial Worksheet.)								5844	+	13
Disability amount transferred from a dependant (use the Provincial Worksheet)								5848	+	14
Interest paid on your student loans (amount from line 319 of your federal Schedule 1)								5852	+	15
Your tuition and education amounts [use and attach Schedule AB(S11)]								5856	+	16
Tuition and education amounts transferred from a child								5860	+	17
Amounts transferred from your spouse or common-law partner [use and attach Schedule AB(S2)]								5864	+	18
Medical expenses:
Amount fromline of your federal Schedule 1				5868			19
Enter $2,353 or 3% of line 236 of your return, whichever is less.					-		20
Line 19 minus line 20 (if negative, enter "0")					=		21
Allowable amount of medical expenses for other dependants (use the Provincial Worksheet)				5872	+		22
Add lines 21 and 22.				5876				►	+	23
Add lines 1 to 18, and line 23.								5880	=	24
Alberta non-refundable tax credit rate (%)									x	25
Multiply line 24 by line 25.								5884	=	26
Donations and gifts:
Amount from line 345 of your federal Schedule 9			x 10% =				27
Amount from line 347 of your federal Schedule 9			x 21% =		+		28
Add lines 27 and 28.				5896	=			►	+	29
Add lines 26 and 29. Enter this amount on line 42.				Alberta non-refundable tax credits				6150	=	30

Step 2 - Alberta tax on taxable income
Enter your taxable income from line 260 of your return.												31
Complete the appropriate column depending on the amount on line 31.		Line 31 is $125,000 or less		Line 31 is more than $125,000 but not more than $150,00		Line 31 is more than $150,000 but not more than $200,00		Line 31 is more than $200,000 but not more than $300,000		Line 31 is more than $300,000
Enter the amount from line 31												32
		-		-		-		-		-		33
Line 32 minus line 33 (cannot be negative)		=		=		=		=		=		34
		x	%	x	%	x	%	x	%	x	%	35
Multiply line 34 by line 35		=		=		=		=		=		36
		+		+		+		+		+		37
Add lines 36 and 37	Alberta tax on taxable income	=		=		=		=		=		38

Step 3 - Alberta tax
Enter your Alberta tax on taxable income from line 38.								39
Enter your Alberta tax on split income from Form T1206.						6151	+	•40
Add lines 39 and 40.							=	41
Enter your Alberta non-refundable tax credits from line 30.						42
Alberta dividend tax credit: Credit calculated for line 6152 on the Provincial Worksheet			6152	+		•43
Alberta overseas employment tax credit: Amount from line 426 of your federal Schedule 1		x 35% =	6153	+		•44
Alberta minimum tax carryover: Amount from line 427 of your federal Schedule 1		x 35% =	6154	+		•45
Add lines 42 to 45.				=		►	-	46
Line 41 minus line 46 (if negative enter "0")							=	47
Alberta additional tax for minimum tax purposes: Form T691: line 108 minus line 111		x 35% =					+	48
Add lines 47 and 48							=	49
Enter the provincial foreign tax credit from Form T2036.							-	50
Line 49 minus line 50 (if negative enter "0")							=	51
Political contribution tax credit
Enter Alberta political contributions made in 2024 from your official receipt called Annual Contribution.	6003		52
Credit calculated for line 53 on the Provincial Worksheet		(maximum $1000)		-		53
Enter Alberta political contributions made in 2024 from your official receipt called Senatorial Selection Campaign Contribution.	6004		54
Credit calculated for line 55 on the Provincial Worksheet		(maximum $1000)		-		55
Add lines 53 and 55.				+		►	-	56
Line 51 minus line 56 (if negative, enter "0"). Enter the result on line 428 of your return.					Alberta tax		=	57

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T1 General - Alberta Tax