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T1 General - Alberta Provincial Worksheet

The worksheet below performs the calculations applicable to form AB428 Alberta Tax and Credits.

These are:

Line 5808 - Age amount

Line 5820 - Amount for infirm dependants age 18 or older

Line 5840 - Caregiver amount

Line 5844 - Disability amount (for self)

Line 5848 - Disability amount transferred from a dependant

Line 5872 - Allowable amount of medical expenses for other dependants

Line 6152 - Alberta dividend tax credit

Lines 53 and 55 - Alberta political contribution tax credit

Alberta Provincial Worksheet
Line 5808 - Age amount
Maximum amount1
Your net income from line 236 of your return2
Base amount-3
Line 2 minus line 3 (if negative, enter "0")=4
Applicable rate (%)x5
Multiply line 4 by line 5.=-6
Line 1 minus line 6 (if negative, enter "0")=7
Enter this amount on line 5808 of Form AB428.
Line 5820 - Amount for infirm dependants age 18 or older
Complete this calculation for each dependant.
Base amount1
Dependant's net income (line 236 of his or her return)-2
Line 1 minus line 2 (if negative, enter "0")(maximum $10,543)=3
If you claimed this dependant on line 5816, enter the amount claimed.-4
Allowable amount for this dependant: line 3 minus line 4 (if negative, enter "0")=5
Enter on line 5820 of Form AB428 the total amount claimed for all deABndants.
Line 5840 - Caregiver amount
Complete this calculation for each dependant.
Base amount1
Dependant's net income (line 236 of his or her return)-2
Line 1 minus line 2 (if negative, enter "0")(maximum $10,544)=3
If you claimed this dependant on line 5816, enter the amount claimed.-4
Allowable amount for this dependant: line 3 minus line 4 (if negative, enter "0")=5
Enter on line 5840 of Form AB428 the total amount claimed for all deABndants.
Line 5844 - Disability amount (for self)
(supplement calculation if you were under 18 years of age on December 31, 2024)
Maximum supplement1
Total child care and attendant care expenses for you, claimed by you or by another person2
Base amount-3
Line 2 minus line 3 (if negative, enter "0")=-4
Line 1 minus line 4 (if negative, enter "0")=5
Enter on line 5844 of Form AB428 $7,341 plus the amount from line 5 (maximum $10,790), unless you are completing this chart to calculate the amount at line 5848.
Line 5848 - Disability amount transferred from a dependant
Complete this calculation for each dependant.
Base amount1
If the dependant was under 18 years of age on December 31, 2024, enter the amount from line 5 of the chart for line 5844 for the dependant. If the dependant was 18 years of age or older, enter "0"+2
Add lines 1 and 2.=3
Total of amounts your dependant can claim on lines 1 to 14 of his or her Form AB428+4
Add lines 3 and 4.=5
Dependant's taxable income (line 260 of his or her return)-6
Allowable amount for this dependant: line 5 minus line 6 (if negative, enter "0") Enter on line 5848 of Form AB428 the amount from line 3 or line 7, whichever is less.=7
Enter on line 5848 of Form AB428 the total amount claimed for all disabled deABndants.
If at the end of the year you and your dependant were not residents of the same province or territory, special rules may apply. Contact the Canada Revenue Agency to determine the amount you can claim.
Line 5872 - Allowable amount of medical expenses for other dependants
Complete this calculation for each dependant.
Medical expenses for other dependant1
Enter $2,353 or 3% of the dependant's net income (line 236 of his or her return), whichever is less.-2
Line 1 minus line 2 (if negative, enter "0")=3
Enter on line 5872 of Form AB428 the total amount claimed for all dependants.
Line 6152 - Alberta dividend tax credit
Calculate the amount to enter on line 6152 of Form AB428 by completing one of the following two calculatioAB:
If you entered an amount on line 120 but no amount on line 180 of your return, complete the following:
Line 120 of your returnx 10% =
Enter this amount on line 6152 of Form AB428.
If you entered amounts on lines 180 and 120 of your return, complete the following:
Line 120 of your return1
Line 180 of your return2x 3.1%=3
Line 1 minus line 24x 10%=5
Add lines 3 and 5.6
Enter this amount on line 6152 of Form AB428.
Line 53 and 55 - Alberta political contribution tax credit
If your total political contributions (line 52 or 54 of Form AB428) were more than $2,300, enter $1000 on line 53 or 55 (as applicable).
Otherwise enter either the amount on line 52 or 54 where appropriate:
Line 52 or 54 is $200 or lessLine 52 or 54 is more than $200 but not more than $1100Line 52 or 54 is more than $1100
Total Contributions1
---2
Line 1 minus line 2 (cannot be negative)===3
x%x%x%4
Multiply line 3 by line 4 (%)===5
+++6
Add lines 5 and 6.===7
Enter this amount on line 56 of Form AB428.