Alberta tax information for 2023 - Personal income tax
Use the information on this page to help you complete your provincial tax and credits form.
On this page
New 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
Calculate your tax on taxable income using the chart in Part A
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 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
Parent
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.
Child
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.
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 $18,210 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.
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.
Line 58360 – Pension income amount
The amount you can claim on line 58360 is the amount on line 31400 of your return or $1,617, whichever is less.
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.
Line 58400 – Caregiver amount
You may be able to claim up to $12,158 for each dependant if, at any time in 2023, you (alone or with another person) kept a dwelling where you and that dependant ordinarily lived.
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
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.
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 $16,201 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.
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.
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.
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.
Line 58689 – Medical expenses for self, spouse or common-law partner and your dependent children born in 2006 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 2023 and must be expenses that were not claimed for 2022.
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 2006 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 2023 and must be expenses that were not claimed for 2022.
Fill out Part C – Alberta tax
Complete this part to calculate your Alberta tax.
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 $2,300 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.
Fill out Part D – Alberta credits
Complete this part to calculate your Alberta credits
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.
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