Alberta Tax and Credits AB428
T1 General - 2023

Part A - Alberta tax on taxable income

Enter your taxable income from line 26000 of your return    1 
       
Use the amount from line 1 to complete the appropriate column below.

If line 1 is $142,292 or less If line 1 is more than $142,292, but not more than $170,751 If line 1 is more than $170,751, but not more than $227,668 If line 1 is more than $227,668, but not more than $341,502 If line 1 is more than $341,502
 
Amount from line 1.  2 
- - - - -  3 
Line 2 minus line 3 (cannot be negative) = = = = =  4 
x x x x x  5 
Multiply line 4 by line 5 = = = = =  6 
+ + + + +  7 
Add line 6 and 7
Alberta tax on taxable income
= = = = =  8 
Enter the amount from line 8 on line 52 and continue at line 9.
                         

Part B - Alberta non-refundable tax credits

For internal use only  56080
Basic personal amount claim $21,003 58040  9 
Age amount (if you were born in 1958 or earlier) (use Worksheet AB428) (maximum $5,853) 58080 +  10 
Spouse or common-law partner amount
   Base amount  11 
   Your spouse's or common-law partner's net income from line 23600 of their return -  12 
   Line 11 minus line 12 (if negative, enter "0") (maximum $21,003) 58120 =   +  13 
Amount for an eligible dependant
   Base amount  14 
   Your eligible dependant's net income from line 23600 of their return -  15 
   Line 14 minus line 15 (if negative, enter "0") (maximum $21,003) 58160 =   +  16 
Amount for infirm dependants age 18 or older
(use Worksheet AB428)
58200 +  17 
Add lines 9, 10, 13, 16 and 17 =  18 
 
CPP or QPP contributions:
   Amount from line 30800 of your return 58240  •19 
   Amount from line 31000 of your return 58280 +  •20 
Employment Insurance premiums
   Amount from line 31200 of your return 58300 +  •21 
   Amount from line 31217 of your return 58305 +  •22 
Adoption expenses (maximum $18,210 per child) 58330 +  23 
Add lines 19 to 23 Subtotal for Schedule AB(S2) =   +  24 
Line 18 plus line 24 =  25 
                                         
Continue on the next page.   
 

2

Part B - Alberta non-refundable tax credits (continued)

Amount from line 25 of the previous page  26 
Pension income amount (maximum $1,641) 58360 +  27 
Caregiver amount
(use Worksheet AB428)
58400 +  28 
Add lines 26 to 28 Subtotal for Worksheet AB428 =  29 
Disability amount for self
(claim $16,201 or, if you were under 18 years of age, use Worksheet AB428)
58440 +  30 
Disability amount transferred from a dependant
(use Worksheet AB428)
58480 +  31 
Add lines 29 to 31 Subtotal for Schedule AB(S11) =  32 
Interest paid on your student loans
(amount from line 31900 of your return)
58520 +  33 
Your tuition and education amounts
(attach Schedule AB(S11))
58560 +  34 
Amounts transferred from your spouse or common-law partner
(attach Schedule AB(S2)) 
58640 +  35 
Add lines 32 to 35 =  36 
 
Medical expenses:
Amount from line 33099 of your return 58689  37 
Amount from line 23600 of your return  38 
Applicable rate x  39 
Line 38 multiplied by the percentage from line 39 =  40 
Enter whichever is less: $2,714 or or the amount from line 40. -  41 
Line 37 minus line 41 (if negative, enter "0") =  42 
Allowable amount of medical expenses for other dependants
(use Worksheet AB428)
58729 +  43 
Line 42 plus line 43 58769 =   +  44 
Line 36 plus line 44 58800 =  45 
Alberta non-refundable tax credit rate x  46 
Line 45 multiplied by the percentage from line 46 58840 =  47 
Donations and gifts:
Amount from line 13 of your federal Schedule 9 x 60% =  48 
Amount from line 14 of your federal Schedule 9 x 21% = +  49 
Line 48 plus line 49 58969 =   +  50 
                                         
Line 47 plus line 50
Enter this amount on line 55.
Alberta non-refundable tax credits 61500 =  51 
Continue on the next page   
 

3

Part C - Alberta tax

Alberta tax on tabable income from line 8  52 
Alberta tax on split income (complete Form T1206) 61510 +  •53 
Line 52 plus line 53 =  54 
                         
Alberta non-refundable tax credits from line 51  55 
Alberta dividend tax credit
(use Worksheet AB428) 61520 +  •56 
Alberta minimum tax carryover:
Amount from line 40427 of your return x  35% = 61540 +  •57 
Add lines 55 to 57 =   -  58 
Line 54 minus line 58 (if negative, enter "0") =  59 
 
Alberta additional tax for minimum tax purposes:
Form T691: line 111 minus line 112 x  35% = +  60 
Line 59 plus line 60 =  61 
Provincial foreign tax credit (complete Form T2036) -  62 
Line 61 minus line 62 (if negative, enter "0") =  63 
                         
Alberta political contributions made in 2023 60030  64 
Alberta political contribution tax credit
(use Worksheet AB428)
(maximum $1,000) -  65 
Line 63 minus line 65 (if negative, enter "0")
Enter the result on line 42800 of your return.
Alberta tax  =  66 
                           

Part D - Alberta credits

Enter your unused Alberta investor tax credit from your 2022 notice of assessment or reassessment. (maximum $60,000  67 
Alberta stock savings plan tax credit (complete Form T89) +  68 
Line 67 plus line 68
Enter this amount on line 47900 of your return
=  69