Alberta Tax and Credits

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Protected B when completed
AB428
Alberta Tax and Credits
T1 General – 2013
Complete this form and attach a copy to your return. For more information, see the related line in the forms book.
Alberta non-refundable tax credits
5608
5804
5808 +
1
2
Ż
5812 +
3
Ż
5816 +
5820 +
4
5
5824 +
5828 +
•6
•7
For internal use only
claim $17,593
(maximum $4,903)
Basic personal amount
Age amount (if born in 1948 or earlier) (use the Provincial Worksheet)
Spouse or common-law partner amount
17,593.00
Base amount
Minus: his or her net income from page 1 of your return
–
=
Result: (if negative, enter "0")
Amount for an eligible dependant
17,593.00
Base amount
Minus: his or her net income from line 236 of his or her return
–
=
Result: (if negative, enter "0")
Amount for infirm dependants age 18 or older (use the Provincial Worksheet)
CPP or QPP contributions:
(amount from line 308 of your federal Schedule 1)
(amount from line 310 of your federal Schedule 1)
Employment insurance premiums:
5832
5829
5833
(maximum $1,355) 5836
5840
+
+
+
+
+
•8
•9
5844
5848
5852
5856
5860
5864
+
+
+
+
+
+
13
14
15
16
17
18
+
5880 =
×
5884 =
23
24
25
26
Line 19 minus line 20 (if negative, enter "0")
Allowable amount of medical expenses for other dependants
=
(use the Provincial Worksheet)
5872 +
5876 =
Add lines 21 and 22.
Add lines 1 to 18, and line 23.
Alberta non-refundable tax credit rate
Multiply line 24 by line 25.
Donations and gifts:
Amount from line 345 of your federal Schedule 9
Amount from line 347 of your federal Schedule 9
Add lines 27 and 28.
Add lines 26 and 29.
Enter this amount on line 36.
×
×
10% =
21% =
+
5896 =
10
11
12
19
20
21
22
10%
27
28
Ż
Adoption expenses
Pension income amount
Caregiver amount (use the Provincial Worksheet)
Disability amount (for self)
(Claim $13,571 or, if you were under 18 years of age, use the Provincial Worksheet.)
Disability amount transferred from a dependant (use the Provincial Worksheet)
Interest paid on your student loans (amount from line 319 of your federal Schedule 1)
Your tuition and education amounts [use and attach Schedule AB(S11)]
Tuition and education amounts transferred from a child
Amounts transferred from your spouse or common-law partner [use and attach Schedule AB(S2)]
Medical expenses:
Amount from line 330 of your federal Schedule 1
5868
Enter $2,273 or 3% of line 236 of your return, whichever is less.
–
Ż
(amount from line 312 of your federal Schedule 1)
(amount from line 317 of your federal Schedule 1)
+
29
Alberta non-refundable tax credits 6150 =
30
Continue on the next page. 앸
5009-C
Protected B when completed
Alberta tax
Enter your taxable income from line 260 of your return.
Alberta income tax rate
Multiply line 31 by line 32.
Alberta tax on split income from Form T1206
Add lines 33 and 34.
×
Alberta tax on taxable income
=
6151 +
=
Enter your Alberta non-refundable tax credits from line 30.
Alberta dividend tax credit:
Credit calculated for line 6152 on the Provincial Worksheet
Alberta minimum tax carryover:
Amount from line 427 of your federal Schedule 1
Add lines 36 to 39.
Line 35 minus line 40 (if negative, enter "0")
Alberta additional tax for minimum tax purposes:
Form T691: line 108 minus line 111
Add lines 41 and 42.
Enter the provincial foreign tax credit from Form T2036.
Line 43 minus line 44 (if negative, enter "0")
31
32
33
• 34
35
36
6152 +
• 37
× 35% = 6153 +
• 38
× 35% = 6154 +
=
• 39
Ż
Alberta overseas employment tax credit:
Amount from line 426 of your federal Schedule 1
10%
–
=
40
41
+
=
–
=
42
43
44
45
–
=
50
51
6006 –
• 52
=
53
× 35% =
Alberta political contribution tax credit
6003
Credit calculated for line 47 on
the Provincial Worksheet
Enter your Alberta political contributions
made in 2013 from your official receipt called
Senatorial Selection Campaign Contribution.
Credit calculated for line 49 on
the Provincial Worksheet
46
(maximum $1,000)
6004
47
48
(maximum $1,000)
Alberta political contribution tax credit
Add lines 47 and 49.
Line 45 minus line 50 (if negative, enter "0")
+
=
49
Ż
Enter your Alberta political contributions made in 2013
from your official receipt called Annual Contribution.
Alberta royalty tax rebate
Enter your unused Alberta attributed Canadian royalty income
from your 2012 notice of assessment
or notice of reassessment.
Line 51 minus line 52 (if negative, enter "0")
Enter the result on line 428 of your return.
5009-C
× 10% =
Alberta tax
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