AB428
Alberta Tax and Credits
T1 General – 2002
Complete this form and attach a copy of it to your return. For details, see pages 1 to 4 in the forms book.
Alberta tax
Enter your taxable income from line 260 of your return
Alberta income tax rate
Multiply line 1 by line 2
Alberta tax on split income from Form T1206
Add lines 3 and 4
×
Tax on taxable income
=
6151 +
=
10%
1
2
3
l 4
5
Alberta non-refundable tax credits
Important: Many of the provincial non-refundable tax credit amounts are the same as the federal amounts claimed on Schedule 1
(where applicable, corresponding line numbers are identified). However, some provincial amounts are different. For details, see the
Provincial Worksheet and pages 1 to 3 in the forms book.
5608
5804
5808 +
6
7
5812 +
8
5816 +
9
Amount for infirm dependants age 18 or older
(use the provincial worksheet) 5820 +
Canada Pension Plan or Quebec Pension Plan contributions:
10
For internal use only
Basic personal amount
Age amount (if born in 1937 or earlier)
Spouse or common-law partner amount:
claim $13,339
(use the provincial worksheet)
1 3,339 0 0
Base amount
–
=
Minus his or her net income from page 1 of your return
(if negative, enter "0")
Amount for an eligible dependant:
1 3,339 0 0
Base amount
–
=
Minus his or her net income from line 236 of the return
(if negative, enter "0")
(amount from line 308 of your federal Schedule 1)
(amount from line 310 of your federal Schedule 1)
Employment Insurance premiums
(amount from line 312 of your federal Schedule 1)
Pension income amount
(use the provincial worksheet)
Caregiver amount
(use the provincial worksheet)
Disability amount
(see line 5844 on page 2 in your forms book)
Disability amount transferred from a dependant
(use the provincial worksheet)
5824 +
5828 +
5832 +
5836 +
5840 +
5844 +
l 11
5848 +
17
18
19
20
21
l 12
l 13
14
15
16
Interest paid on your student loan
(amount from line 319 of your federal Schedule 1) 5852 +
Your tuition and education amounts
[attach Schedule AB(S11)] 5856 +
Tuition and education amounts transferred from a child
5860 +
Amounts transferred from your spouse or common-law partner [attach Schedule AB(S2)] 5864 +
Medical expenses:
5868
Enter $1,735 or 3% of line 236, whichever is less
–
Line 22 minus line 23 (if negative, enter "0")
=
Medical expenses adjustment (use the provincial worksheet) 5872 –
Line 24 minus line 25 (if negative, enter "0")
5876 =
Add lines 6 through 21, and line 26
Non-refundable tax credit rate
Multiply line 27 by line 28
Donations and gifts:
Amount from line 345 of
your federal Schedule 9
× 10% =
Amount from line 347 of
your federal Schedule 9
× 12.75% =
Add lines 30 and 31
Add lines 29 and 32
Line 5 minus line 33 (if negative, enter "0")
5009-C
22
23
24
25
+
5880 =
×
5884 =
10%
26
27
28
29
30
+
5896 =
31
+
Alberta non-refundable tax credits 6150 =
32
–
=
Continue on the back
33
34
a
Alberta tax (continued)
Enter the amount from line 34 on the front of this form
Alberta dividend tax credit:
Amount from line 120 of your return
Alberta overseas employment tax credit:
Amount from line 426 of federal Schedule 1
Alberta minimum tax carry-over:
Amount from line 427 of federal Schedule 1
Add lines 35, 36, and 37
Line 34 minus line 38 (if negative, enter "0")
Alberta additional tax for minimum tax purposes from Form T1219
Add lines 39 and 40
Enter the provincial foreign tax credit from Form T2036
Line 41 minus line 42
34
× 6.4% =
6152 +
l 35
× 35% =
6153 +
l 36
× 35% =
6154 +
=
l 37
–
=
+
=
–
=
38
39
40
41
42
43
(maximum $750)
–
=
–
45
46
47
Alberta tax
=
48
Alberta political contribution tax credit
Enter the Alberta political contributions made in 2002
Credit calculated for line 45 on the Provincial Worksheet
Line 43 minus line 45 (if negative, enter "0")
Enter your royalty tax rebate from Form T79
Line 46 minus line 47 (if negative, enter "0")
Enter the result on line 428 of your return
5009-C
6003
44