Alberta tax information for 2023

The personal income levels used to calculate your Alberta tax have changed.

The amounts for most provincial non-refundable tax credits have changed.

The maximum adoption expenses tax credit has increased.

A new charitable donations tax credit rate is in effect.

Alberta benefits for individuals and families

To make sure you get your payments on time, you and your spouse or common-law partner need to file your 2023 Income Tax and Benefit Return(s) by April 30, 2024 . The CRA will use the information from your return(s) to calculate the payments you are entitled to get from the following program:

Alberta child and family benefit

This benefit is a non-taxable amount paid to lower- and middle-income families with children under 18 years of age. This program is fully funded by the Province of Alberta. The annual amount is split into four payments and is paid separately from the Canada child benefit.

You do not need to apply for the Alberta child and family benefit. The Canada Revenue Agency (CRA) will use the information from your Form RC66, Canada Child Benefits Application to determine if you are entitled to receive this benefit.

For more information about the Alberta child and family benefit, call 1-800-959-2809 .

Form AB428 – Alberta Tax and Credits

Use this form to calculate your provincial taxes and credits to report on your return. Form AB428 must be completed after you have completed steps 1 to 5 of your federal income tax and benefit return.

Who should complete Form AB428

Complete Form AB428 if one of the following applies:

• You were a resident of Alberta at the end of the year
• You were a non-resident of Canada in 2023 and any of the following applies:
  • You earned income from employment only in Alberta
  • You received income from a business with a permanent establishment only in Alberta

  Completing Form AB428

  Fill out Part A – Alberta tax on taxable income

  Fill out Part B – Alberta non-refundable tax credits

  The eligibility conditions and rules for claiming most Alberta non-refundable tax credits are the same as those for the federal non-refundable tax credits. However, the amount and calculation of most Alberta non-refundable tax credits are different from the corresponding federal credits. If you are a newcomer to Canada or an emigrant As a newcomer or an emigrant, you may be limited in the amount you can claim for certain provincial non-refundable tax credits. If you reduced your claim for any of the following federal amounts, you also need to reduce your claim for the corresponding provincial amount in the same manner:

  Corresponding federal and provincial non-refundable tax credits

  Federal amount on your return	Corresponding provincial amount on Form AB428
  line 30000	line 58040
  line 30100	line 58080
  line 30300	line 58120
  line 30400	line 58160
  line 30425	line 58200
  line 30450	line 58400
  line 31600	line 58440
  line 31800	line 58480
  line 32600	line 58640

  For examples on how to calculate these amounts, see Guide T4055 , Newcomers to Canada. Expand all - Part B Collapse all - Part B
  • Line 58120 – Spouse or common-law partner amount You can claim this amount if the rules are met for claiming the amount on line 30300 of your return and your spouse's or common-law partner's net income from line 23600 of their return (or the amount that it would be if they filed a return) is less than $21,003 .
  • Line 58160 – Amount for an eligible dependant You can claim this amount if the rules are met for claiming the amount on line 30400 of your return and your dependant's net income from line 23600 of their return (or the amount that it would be if they filed a return) is less than $21,003.
  • Line 58200 – Amount for infirm dependants age 18 or older You can claim up to $12,158 for each of your (or your spouse's or common-law partner's) dependent children or grandchildren born in 2005 or earlier who has an impairment in physical or mental functions. You can also claim this amount for more than one person if each one meets all of the following conditions:
    • They are your (or your spouse's or common-law partner's) parent, grandparent, brother, sister, aunt, uncle, niece or nephew
    • They were 18 years of age or older
    • They were dependent on you (or on you and others) because of an impairment in physical or mental functions
    • They were a resident of Canada at any time in the year

    A parent includes someone you were completely dependent upon and who had custody and control of you when you were under 19 years of age.

    A child includes someone who is completely dependent upon you for support and whom you have custody and control of, even if they are older than you.

    You can claim this amount only if the dependant's net income from line 23600 of their return (or the amount that it would be if they filed a return) is less than $20,190 .

    If you had to make support payments for a child, you cannot claim an amount on line 58200 for that child unless both of the following conditions apply:

    • You were separated from your spouse or common-law partner for only part of 2023 because of a breakdown in your relationship
    • You did not claim any support amounts paid to your spouse or common-law partner on line 22000 of your return

    If both of these conditions are met, you can claim whichever of the following amounts is better for you:

    • line 58200 of your Form AB428
    • line 22000 of your return

    How to claim this amount

    Complete the calculation for line 58200 using Worksheet AB428 . If you are claiming this amount for more than one dependant, enter the total amount on line 58200 of your Form AB428 .

    The CRA may ask for a signed statement from a medical practitioner showing when the impairment began and how long it is expected to last. You do not need a signed statement from a medical practitioner if the CRA already has an approved Form T2201 , Disability Tax Credit Certificate, for a specified period. The notice of determination will show which years you are eligible for.

    Claim made by more than one person

    If you and another person support the same dependant, you can split the claim for that dependant. However, the total amount of your claim and the other person's claim cannot be more than the maximum amount allowed for that dependant.

    Only residents of Alberta are eligible for this amount. If you were not a resident of Alberta at the end of the year, you cannot claim this non-refundable tax credit when calculating your Alberta tax even if you may have received income from a source in Alberta in 2023.

    Only residents of Alberta are eligible for this amount. If you were not a resident of Alberta at the end of the year, you cannot claim this non-refundable tax credit when calculating your Alberta tax even if you may have received income from a source in Alberta in 2023.

    • your (or your spouse's or common-law partner's) child or grandchild
    • your (or your spouse's or common-law partner's) brother, sister, niece, nephew, aunt, uncle, parent, or grandparent who was a resident in Canada

    You cannot claim this amount for a person who was only visiting you.

    Also, each dependant must meet all of the following conditions:

    • They were 18 years of age or older when they lived with you
    • Their net income in 2023 from line 23600 of their return (or the amount that it would be if they filed a return) was less than $31,489
    • They were dependent upon you because of an impairment in physical or mental functions, or they were your (or your spouse's or common-law partner's) parent or grandparent born in 1958 or earlier

    If you had to make support payments for a child, you cannot claim an amount on line 58400 for that child unless both of the following conditions apply:

    • You were separated from your spouse or common-law partner for only part of 2023 because of a breakdown in your relationship
    • You did not claim any support amounts paid to your spouse or common-law partner on line 22000 of your return

    If both of these conditions are met, you can claim whichever of the following amounts is better for you:

    • line 58400 of your Form AB428
    • line 22000 of your return

    How to claim this amount

    Complete the calculation for line 58400 using Worksheet AB428 . If you are claiming this amount for more than one dependant, enter the total amount on line 58400 of your Form AB428 .

    Claim made by more than one person

    If you and another person support the same dependant, you can split the claim for that dependant. However, the total amount of your claim and the other person's claim cannot be more than the maximum amount allowed for that dependant.

    If you or someone else is claiming the caregiver amount (line 58400) for a dependant, you cannot claim the amount for infirm dependants age 18 or older (line 58200) for that dependant.

    If someone other than you is claiming the amount for an eligible dependant (line 58160) , you cannot claim the caregiver amount for that dependant.

    If you and your dependant were not residents of the same province or territory at the end of the year, special rules may apply. For more information, call the CRA at 1-800-959-8281 .

    Fill out Part C – Alberta tax

    Complete this part to calculate your Alberta tax. Expand all - Part C Collapse all - Part C
    • Line 53 – Alberta tax on split income If you are reporting federal tax on split income on line 40424 of your return, complete Part 3 of Form T1206 , Tax on Split Income, to calculate the Alberta tax to enter on line 42800 of your return.
    • Line 60 – Alberta additional tax for minimum tax purposes If you need to pay federal minimum tax as calculated on Form T691 , Alternative Minimum Tax, complete the calculation on line 60 of your Form AB428 to determine your Alberta additional tax for minimum tax purposes.
    • Line 62 – Provincial foreign tax credit If your federal foreign tax credit on non-business income is less than the related tax you paid to a foreign country, you may be able to claim a provincial foreign tax credit. How to claim this credit Complete Form T2036 , Provincial or Territorial Foreign Tax Credit. Supporting documents If you are filing a paper return, attach your Form T2036.
    • Line 65 – Alberta political contributions tax credit You can claim this credit if, in 2023 , you contributed to one of the following individuals or entities:
      • a candidate under an election to the provincial legislature or a senatorial election
      • an Alberta political party
      • a leadership contestant
      • a constituency association

      The individual or entity must be registered and meet the criteria established under the Election Finances and Contributions Disclosure Act.

      You have to claim this credit on your return or within 90 days after the date of the notice of assessment or reassessment for the tax year.

      How to claim this credit

      Enter your total political contributions made in 2023 on line 60030 of your Form AB428 . Then calculate and enter your credit on line 65 as follows:

      • For contributions of more than $2,300 , enter $1,000 on line 65 of your Form AB428
      • For contributions of $2,300or less, complete the calculation for line 65 on Worksheet AB428

      If you are filing a paper return, attach the official receipt signed by an official of the registered party, the registered constituency association or the registered candidate for each contribution.

      Fill out Part D – Alberta credits

      Complete this part to calculate your Alberta credits Expand all - Part D Collapse all - Part D
      • Line 67 – Unused Alberta investor tax credit You can claim your unused Alberta investor tax credit amounts from investments made in 2019 or earlier in the following four tax years, up to a maximum of $60,000 per tax year. How to claim this credit Enter, on line 67 of your Form AB428 , the amount of unused Alberta investor tax credit from your 2022 notice of assessment or reassessment you are claiming in 2023 .
      • Line 68 – Alberta stock savings plan tax credit If you had any unused stock savings plan tax credit amount to be applied in 2023, complete Form T89, Alberta Stock Savings Plan Tax Credit. How to claim this credit Enter, on line 68 of your Form AB428 , the credit calculated on your Form T89. Supporting documents If you are filing a paper return, attach your Form T89 .

      Download a copy of Alberta tax information for 2023

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