Use the information on this page to understand your provincial taxes, credits and benefits, and to help you complete your provincial tax and credits form.
On this page
- New for 2022
- Alberta benefits for individuals and families
- Form AB428 – Alberta Tax and Credits
- Additional provincial form(s)
- Download a copy of Alberta tax information for 2022
New for 2022
The personal income levels and most provincial non-refundable tax credit amounts have changed.
Contributions to nomination contestants made after March 30, 2022 will no longer qualify for the political contributions tax credit
Alberta benefits for individuals and families
To make sure you get your benefit payments on time, you (and your spouse or common-law partner) need to file your 2022 Income Tax and Benefit Return(s) by April 30, 2023. The CRA will use the information from your return(s) to calculate the payments you are entitled to get from the following program(s):
- Alberta child and family benefit
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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 separately 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, go to Province of Alberta or 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 the following applies to you:
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You were a resident of Alberta on December 31, 2022
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You were a non-resident of Canada in 2022 and any of the following applies:
- You earned income from employment in Alberta
- You received income from a business with a permanent establishment only in Alberta
Completing Form AB428
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Fill out Part A – Alberta tax on taxable income
Calculate your tax on taxable income using the chart in Part A
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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.
Line numbers
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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 $19,814.
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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 $19,814.
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Line 58200 – Amount for infirm dependants age 18 or older Updated amount for 2022
You can claim up to $11,470 for each of your (or your spouse's or common-law partner's) dependent children or grandchildren born in 2004 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
Notes
You cannot claim this amount for a person who was only visiting you.
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 $19,047.
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 2022 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.
Note
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.
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Line 58330 – Adoption expenses
You can claim this amount if the rules are met for claiming the amount on line 31300 of your return.
You can claim up to $13,552 of eligible expenses for each child.
Two adoptive parents can split the amount if the total combined claim for eligible expenses for each child is not more than the amount before the split.
Note
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 2022.
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Line 58360 – Pension income amount
The amount you can claim on line 58360 is the amount on line 31400 of your return or $1,526, whichever is less.
Note
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 2022.
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Line 58400 – Caregiver amount
If, at any time in 2022, you (alone or with another person) kept a dwelling where you and one or more of your dependants lived, you may be able to claim up to $11,470 for each dependant.
Each dependant must be one of the following:
- 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
Note
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 2022 from line 23600 of their return (or the amount that it would be if they filed a return) was less than $29,706
- 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 1957 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 2022 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.
Notes
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.
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Line 58440 – Disability amount for self
You can claim this amount if the rules are met for claiming the amount on line 31600 of your return.
If you were 18 years of age or older at the end of the year, enter $15,284 on line 58440 of your Form AB428.
If you were under 18 years of age at the end of the year, use Worksheet AB428 to calculate the amount to enter on line 58440.
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Line 58480 – Disability amount transferred from a dependant
You can claim this amount if the rules are met for claiming the amount on line 31800 of your return.
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 CRA at 1-800-959-8281.
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Line 58560 – Your unused tuition and education amounts
Complete Schedule AB(S11), Alberta Tuition and Education Amounts.
Carrying forward amounts
Complete the “Carryforward of unused amounts” section of Schedule AB(S11) to calculate the amount you can carry forward to a future year.
This amount is the part of your tuition and education amounts that you are not claiming for the current year.
Supporting documents
If you are filing a paper return, attach your completed Schedule AB(S11). Keep your supporting documents in case you are asked to provide them later.
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Line 58689 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 2005 or later
The medical expenses you can claim on line 58689 are the same as those you can claim on line 33099 of your return. They also have to cover the same 12-month period ending in 2022 and must be expenses that were not claimed for 2021.
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Line 58729 – Allowable amount of medical expenses for other dependants
You can claim medical expenses for other dependants in addition to the medical expenses for self, spouse or common-law partner, and your dependent children born in 2005 or later on line 58689.
The medical expenses you can claim on line 58729 are the same as those you can claim on line 33199 of your return. They also have to cover the same 12-month period ending in 2022 and must be expenses that were not claimed for 2021.
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Fill out Part C – Alberta tax
Complete this part to calculate your Alberta tax.
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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.
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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.
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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.
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Line 65 – Alberta political contributions tax credit
You can claim this credit if, in 2022, 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 nomination contestant, if the contribution was made on or before March 30, 2022
- a constituency association
Note
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 2022 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 $2,300 or less, complete the calculation for line 65 on Worksheet AB428
Supporting documents
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.
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Fill out Part D – Alberta credits
Complete this part to calculate your Alberta credits
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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 2021 notice of assessment or reassessment you are claiming in 2022.
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Line 68 – Alberta stock savings plan tax credit
If you had any unused stock savings plan tax credit amount to be applied in 2022, 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.
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Additional provincial form(s)
The following form(s) may apply to your situation and may have additional eligibility criteria.
Completing Form NS479
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Volunteer firefighters and ground search and rescue tax credit
Volunteer firefighters and ground search and rescue tax credit
You can claim this credit if you meet all the following conditions:
- You were a resident of Nova Scotia on December 31, 2022
- You were a volunteer firefighter or a ground search and rescue volunteer for at least six months during the period of January 1 to December 31, 2022
- You did not receive salary, wages, or compensation other than reasonable reimbursement or allowance for your expenses
- You participated in at least 20% of emergency calls, training sessions, and meetings (for volunteer firefighters)
Note
If you were a volunteer firefighter, you must be listed as a volunteer firefighter on the report filed by the fire chief of the volunteer fire department.
How to claim this credit
If you qualify for this credit, enter $500 on line 1 of your Form NS479.
If you are preparing a return for a person who died in 2022, you can claim this credit on their final return if they were a resident of Nova Scotia on the day of death and met all of the conditions.
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Children's sports and arts tax credit
Children’s sports and arts tax credit
You can claim fees paid in 2022 that you or your spouse or common-law partner paid to a person or partnership for the registration or membership of a qualifying child in an eligible program or a club, association, or similar organization, whether inside or outside of Nova Scotia. The maximum amount that can be claimed for 2022 is $500 per child.
Eligible fees includes costs associated with:
- administration
- instruction
- certain uniforms
- certain equipment
- rental of required facilities
Eligible fees do not include costs associated with:
- accommodation
- food
- travel
- beverages
Note
Expenses that are already claimed as tax deductions or credits by any other person are not eligible.
You cannot claim amounts paid to your spouse or common-law partner or to someone who is under 18.
A qualifying child must have been under the age of 19 on December 31, 2022.
To be eligible to claim this credit, you must have resided in Nova Scotia on one of the following dates:
- December 31, 2022
- the date you left Canada if you emigrated in 2022
Note
You can only claim expenses incurred while you were a resident of Canada.
You can claim this credit on the final return of a person who died on December 31, 2022.
Eligible programs
To qualify for this amount, a program must be provided by the person or partnership, be supervised, and meet at least one of the following conditions:
- It lasts at least six consecutive weeks, during which all or substantially all of the weekly activities include a significant amount of qualifying activities
- It lasts at least five consecutive days, during which more than 50% of the daily activities include a significant amount of qualifying activities
- It lasts at least eight consecutive weeks, is offered to children by a club, association, or similar organization, in circumstances where a participant may select from a variety of activities and more than 50% of the time or 50% of the activities offered include a significant amount of qualifying activities
The program must also meet one of the following conditions:
- It contributes to the development of creative skills or expertise, acquire and apply knowledge, or improve dexterity or coordination, in an artistic or cultural discipline including:
- literary arts
- visual arts
- performing arts
- music
- media
- languages
- customs
- heritage
- It provides a substantial focus on wilderness and the natural environment
- It helps with the development and use of intellectual skills
- It includes structured interaction among children where supervisors teach or help children to develop interpersonal skills
- It requires significant physical activity (most of the activities must generally include a significant amount of physical activity contributing to cardiorespiratory endurance and muscular strength, muscular endurance, flexibility, and/or balance)
Note
For a child for who is eligible for the disability amount, a physical activity has to be recreational and result in movement and an observable expenditure of energy.
For the purposes of this credit, physical activity includes horseback riding but does not include activities where a child rides on or in a motorized vehicle.
If you were bankrupt in 2022, you can claim the tax credit on your pre-, in-, and post-bankruptcy return for the tax year ending December 31, 2022, depending on when the qualifying expenses were made. If qualifying expenses are claimed on more than one return, the total amount of this credit that can be claimed on all returns filed for the year cannot be more than the maximum credit that could be claimed on a single return.
Reimbursement of an eligible expense
You have to reduce the total expenses by any non taxable reimbursements, allowances, or any other form of assistance that you or your spouse or common-law partner received or will receive.
Claim made by more than one person
If you and another person support the same child, you can split the claim for that child. The total amount of your claim and the other person’s claim cannot be more than the $500 maximum amount allowed for that child.
If more than one individual is entitled to claim the amount in respect of the same child, and you cannot agree who will claim the amount, none of you can make this claim.
Download a copy of Alberta tax information for 2022
The Alberta tax information for 2022 is available in PDF.
For people with visual impairments, the following alternate formats are also available:
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