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Worksheet AB428 | 2023 | ||||||||||
| Use this worksheet to calculate the amounts to enter on your Form AB428, Alberta Tax and Credits. | ||||||||||||
| Keep this worksheet for your records. Do not attach it to your return. | ||||||||||||
| Line 58080 – Age amount (if you were born in 1958 or earlier) | ||||||||||||
| If the amount from line 23600 of your return is: | ||||||||||||
| • $43,570 or less, enter $5,853 on line 58080 of your Form AB428 | ||||||||||||
| • $82,590 or more, enter "0" on line 58080 of your Form AB428 | ||||||||||||
| Otherwise, complete the calculation below. | ||||||||||||
| Maximum amount | 1 | |||||||||||
| Amount from line 23600 of your return | 2 | |||||||||||
| Income threshold | – | 3 | ||||||||||
| Line 2 minus line 3 (if negative, enter "0") | = | 4 | ||||||||||
| Applicable rate | x 15% | 5 | ||||||||||
| Line 4 multiplied by the percentage from line 5 | = | ► | – | 6 | ||||||||
| Line 1 minus line 6 (if negative, enter "0") | = | 7 | ||||||||||
| Enter the amount from line 7 on line 58080 of your Form AB428. | ||||||||||||
| Line 58200 – Amount for infirm dependants age 18 or older | ||||||||||||
| Complete one column for each dependant. If you have more than three dependants, use a separate sheet of paper. | ||||||||||||
| Dependant 1 | Dependant 2 | Dependant 3 | ||||||||||
| Base amount | 1 | |||||||||||
| Dependant's net income from line 23600 of their return | – | – | – | 2 | ||||||||
| Line 1 minus line 2 (if negative, enter "0") | ||||||||||||
| (maximum $12,158 per dependant) | = | = | = | 3 | ||||||||
| Amount claimed for this dependant on line 58160 | ||||||||||||
| of your Form AB428, if any | – | – | – | 4 | ||||||||
| Allowable amount for this dependant: | ||||||||||||
| line 3 minus line 4 (if negative, enter "0") | = | = | = | 5 | ||||||||
| Add the amounts from line 5 for columns 1, 2 and 3 (and others, if any). | 6 | |||||||||||
| Enter the total from line 6 on line 58200 of your Form AB428. | ||||||||||||
| Line 58400 – Caregiver amount | ||||||||||||
| Complete one column for each dependant. If you have more than three dependants, use a separate sheet of paper. | ||||||||||||
| Dependant 1 | Dependant 2 | Dependant 3 | ||||||||||
| Base amount | 1 | |||||||||||
| Dependant's net income from line 23600 of their return | – | – | – | 2 | ||||||||
| Line 1 minus line 2 (if negative, enter "0") | ||||||||||||
| (maximum $12,158 per dependant) | = | = | = | 3 | ||||||||
| Amount claimed for this dependant on line 58160 | ||||||||||||
| of your Form AB428, if any | – | – | – | 4 | ||||||||
| Allowable amount for this dependant: | ||||||||||||
| line 3 minus line 4 (if negative, enter "0") | = | = | = | 5 | ||||||||
| Add the amounts from line 5 for columns 1, 2 and 3 (and others, if any). | 6 | |||||||||||
| Enter the total from line 6 on line 58400 of your Form AB428. | ||||||||||||
| 5009-D E (23) | (Ce formulaire est disponible en français.) | Page 1 of 3 | ||||||||||
| Line 58440 – Disability amount for self | ||||||||||||||||||||||
| Complete this calculation if you were under 18 years of age on December 31, 2023: | ||||||||||||||||||||||
| Base amount | 1 | |||||||||||||||||||||
| Maximum amount | 2 | |||||||||||||||||||||
| Total child care and attendant care expenses for you | ||||||||||||||||||||||
| claimed by you or another person | 3 | |||||||||||||||||||||
| Threshold for child and attendant care expenses | – | 4 | ||||||||||||||||||||
| Line 3 minus line 4 (if negative, enter "0") | = | ► | – | 5 | ||||||||||||||||||
| Line 2 minus line 5 (if negative, enter "0") | = | ► | + | 6 | ||||||||||||||||||
| Line 1 plus line 6 | (maximum $28,359) | = | 7 | |||||||||||||||||||
| Enter the amount from line 7 on line 58440 of your Form AB428. | ||||||||||||||||||||||
| Line 58480 – Disability amount transferred from a dependant | ||||||||||||||||||||||
| Complete this calculation for each dependant. If you have more than one dependant, use a separate sheet of paper. | ||||||||||||||||||||||
| Note: | 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 Canada Revenue Agency at 1-800-959-8281. |
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| Base amount | 1 | |||||||||||||||||||||
| If the dependant was under 18 years of age on December 31, 2023, complete lines 2 to 12. | ||||||||||||||||||||||
| If the dependant was 18 years of age or older, enter "0" on line 6 and continue on line 7. | ||||||||||||||||||||||
| Maximum amount | 2 | |||||||||||||||||||||
| Total child care and attendant care expenses for this | ||||||||||||||||||||||
| dependant claimed by you or another person | 3 | |||||||||||||||||||||
| Threshold for child and attendant care expenses | – | 4 | ||||||||||||||||||||
| Line 3 minus line 4 (if negative, enter "0") | = | ► | – | 5 | ||||||||||||||||||
| Line 2 minus line 5 (if negative, enter "0") | = | ► | + | 6 | ||||||||||||||||||
| Line 1 plus line 6 | (maximum $28,359) | = | 7 | |||||||||||||||||||
| Enter the amount from line 29 of the dependant's Form AB428. | + | 8 | ||||||||||||||||||||
| Line 7 plus line 8 | = | 9 | ||||||||||||||||||||
| Dependant's taxable income from line 26000 of their return | – | 10 | ||||||||||||||||||||
| Line 9 minus line 10 (if negative, enter "0") | = | 11 | ||||||||||||||||||||
| Enter whichever is less: | ||||||||||||||||||||||
| amount from line 7 or line 11. | Allowable amount for this dependant | 12 | ||||||||||||||||||||
| Enter on line 58480 of your Form AB428 the total of allowable amounts claimed for all dependants. | ||||||||||||||||||||||
| 5009-D E (23) | Page 2 of 3 | |||||||||||||||||||||
| Line 58729 – Allowable amount of medical expenses for other dependants | ||||||||||||||||||||||
| Complete one column for each dependant. If you have more than three dependants, use a separate sheet of paper. | ||||||||||||||||||||||
| Dependant 1 | Dependant 2 | Dependant 3 | ||||||||||||||||||||
| Medical expenses for other dependant | 1 | |||||||||||||||||||||
| Enter the amount from line 41 of the dependant's | ||||||||||||||||||||||
| Form AB428. | – | – | – | 2 | ||||||||||||||||||
| Line 1 minus line 2 (if negative, enter "0") | = | = | = | 3 | ||||||||||||||||||
| Add the amounts from line 3 for columns 1, 2 and 3 (and others, if any). | 4 | |||||||||||||||||||||
| Enter the total from line 4 on line 58729 of your Form AB428. | ||||||||||||||||||||||
| Line 61520 – Alberta dividend tax credit | ||||||||||||||||||||||
| Amount from line 12000 of your return | A | |||||||||||||||||||||
| Amount from line 12010 of your return | – | B | x | 2.18% | = | 1 | ||||||||||||||||
| Amount A minus amount B | = | C | x | 8.12% | = | + | 2 | |||||||||||||||
| Line 1 plus line 2 | = | 3 | ||||||||||||||||||||
| Enter the amount from line 3 on line 61520 of your Form AB428. | ||||||||||||||||||||||
| Line 65 – Alberta political contribution tax credit | ||||||||||||||||||||||
| You can claim this credit if you contributed to one of the following individuals or entities in 2023: | ||||||||||||||||||||||
| • a candidate under an election to the provincial legislature or a senatorial election | ||||||||||||||||||||||
| • an Alberta political party | ||||||||||||||||||||||
| • a leadership contestant | ||||||||||||||||||||||
| • a nomination contestant | ||||||||||||||||||||||
| • a constituency association | ||||||||||||||||||||||
| Note: | The individual or entity must be registered and meet the criteria established under the Election Finances and Contributions Disclosure Act. |
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| If your total political contributions are more than $2,300, enter $1,000 on line 65 of your Form AB428. If not, use the amount from line 60030 of your Form AB428 to complete the appropriate column below. |
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| Line 60030 is more | ||||||||||||||||||||||
| Line 60030 is | than $200 but not | Line 60030 is | ||||||||||||||||||||
| $200 or less | more than $1,100 | more than $1,100 | ||||||||||||||||||||
| Enter your total political contributions | ||||||||||||||||||||||
| from line 60030 of your Form AB428. | 1 | |||||||||||||||||||||
| – | – | – | 2 | |||||||||||||||||||
| Line 1 minus line 2 (cannot be negative) | = | = | = | 3 | ||||||||||||||||||
| x 75% | x 50% | x 33.33% | 4 | |||||||||||||||||||
| Line 3 multiplied by the percentage from line 4 | = | = | = | 5 | ||||||||||||||||||
| + | + | + | 6 | |||||||||||||||||||
| Line 5 plus line 6 | = | = | = | 7 | ||||||||||||||||||
| Enter the amount from line 7 on line 65 of your Form AB428. | ||||||||||||||||||||||
| 5009-D E (23) | Page 3 of 3 | |||||||||||||||||||||