5009-C (Page 1 of 3)
Protected B when completed
2025
Form AB428
Alberta Tax and Credits
For more information about this form, go to canada.ca/ab-tax-info.
Part A - Alberta tax on taxable income
Line 1: Enter your taxable income from line 26000 of your return. ^
Use the amount from line 1 to complete the appropriate column below.
*** Transcriber's Note: Use column 1 if the amount from line 1 is $60,000 or
less. Use column 2 if the amount from line 1 is more than $60,000 but not
more than $151,234. Use column 3 if the amount from line 1 is more than
$151,234 but not more than $181,481 ***
Column 1: Line 1 is $60,000 or less
Line 2: Amount from line 1 ^
Line 3: 0.00
Line 4: Line 2 minus line 3 (cannot be negative) = ^
Line 5: Rate 8%
Line 6: Line 4 multiplied by the percentage from line 5 = ^
Line 7: 0.00
Line 8: Line 6 plus line 7 Alberta tax on taxable income = ^
Column 2: Line 1 is more than $60,000 but not more than $151,234
Line 2: Amount from line 1 ^
Line 3: 60,000.00
Line 4: Line 2 minus line 3 (cannot be negative) = ^
Line 5: Rate 10%
Line 6: Line 4 multiplied by the percentage from line 5 = ^
Line 7: 4,800.00
Line 8: Line 6 plus line 7 Alberta tax on taxable income = ^
Column 3: Line 1 is more than $151,234 but not more than $181,481
Line 2: Amount from line 1 ^
Line 3: 151,234.00
Line 4: Line 2 minus line 3 (cannot be negative) = ^
Line 5: Rate 12%
Line 6: Line 4 multiplied by the percentage from line 5 = ^
Line 7: 13,923.40
Line 8: Line 6 plus line 7 Alberta tax on taxable income = ^
If you completed lines 2 to 8 for a column above, enter the amount from line
8 on line 59 and continue on line 16.
*** Transcriber's Note: Use column 1 if the amount from line 1 is more than
$181,481 but not more than $241,974. Use column 2 if the amount from line 1
is more than $241,974 but not more than $362,961. Use column 3 if the amount
from line 1 is more than $362,961 ***
Column 1: Line 1 is more than $181,481 but not more than $241,974
Line 9: Amount from line 1 ^
Line 10: 181,481.00
Line 11: Line 9 minus line 10 (cannot be negative) = ^
Line 12: Rate 13%
Line 13: Line 11 multiplied by the percentage from line 12 = ^
Line 14: 17,553.04
Line 15: Line 13 plus line 14 Alberta tax on taxable income = ^
Column 2: Line 1 is more than $241,974 but not more than $362,961
Line 9: Amount from line 1 ^
Line 10: 241,974.00
Line 11: Line 9 minus line 10 (cannot be negative) = ^
Line 12: Rate 14%
Line 13: Line 11 multiplied by the percentage from line 12 = ^
Line 14: 25,417.13
Line 15: Line 13 plus line 14 Alberta tax on taxable income = ^
Column 3: Line 1 is more than $362,961
Line 9: Amount from line 1 ^
Line 10: 362,961.00
Line 11: Line 9 minus line 10 (cannot be negative) = ^
Line 12: Rate 15%
Line 13: Line 11 multiplied by the percentage from line 12 = ^
Line 14: 42,355.31
Line 15: Line 13 plus line 14 Alberta tax on taxable income = ^
If you completed lines 9 to 15 for a column above, enter the amount from line
15 on line 59 and continue on line 16.
Part B - Alberta non-refundable tax credits
Line 56080: Internal use
Line 16 and line 58040: Basic personal amount Claim $22,323 ^
Line 17 and line 58080: Age amount (if you were born in 1960 or earlier) (use
Worksheet AB428) (maximum $6,221) ^
Spouse or common-law partner amount:
Line 18: Base amount 22,323.00
Line 19: Your spouse's or common-law partner's net income from line 23600 of
their return ^
Line 20 and line 58120: Line 18 minus line 19 (if negative, enter "0") = ^
Amount for an eligible dependant:
Line 21: Base amount 22,323.00
Line 22: Your eligible dependant's net income from line 23600 of their return
^
Line 23 and line 58160: Line 21 minus line 22 (if negative, enter "0") = ^
Line 24 and line 58200: Amount for infirm dependants age 18 or older (use
Worksheet AB428) ^
Line 25: Add lines 16, 17, 20, 23, and 24. = ^
5009-C (Page 2 of 3)
Part B - Alberta non-refundable tax credits (continued)
Line 26: Amount from line 25 of the previous page ^
CPP or QPP contributions:
Line 27 and line 58240: Amount from line 30800 of your return ^
Line 28 and line 58280: Amount from line 31000 of your return ^
Employment insurance premiums:
Line 29 and line 58300: Amount from line 31200 of your return ^
Line 30 and line 58305: Amount from line 31217 of your return ^
Line 31 and line 58330: Adoption expenses ^
Line 32: Add lines 27 to 31. = ^
Line 33: Line 26 plus line 32 = ^
Line 34 and line 58360: Pension income amount (maximum $1,719) ^
Line 35 and line 58400: Caregiver amount (use Worksheet AB428) ^
Line 36: Add lines 33 to 35. = ^
Line 37 and line 58440: Disability amount for self (claim $17,219 or, if you
were under 18 years of age, use Worksheet AB428) ^
Line 38 and line 58480: Disability amount transferred from a dependant (use
Worksheet AB428) ^
Line 39: Add lines 36 to 38. = ^
Line 40 and line 58520: Interest paid on your student loans (amount from line
31900 of your return) ^
Line 41 and line 58560: Your unused tuition and education amounts (attach
Schedule AB(S11)) ^
Line 42 and line 58640: Amounts transferred from your spouse or common-law
partner (attach Schedule AB(S2)) ^
Line 43: Add lines 39 to 42. = ^
Medical expenses:
Line 44 and line 58689: Amount from line 33099 of your return ^
Line 45: Amount from line 23600 of your return ^
Line 46: Applicable rate 3%
Line 47: Line 45 multiplied by the percentage from line 46 = ^
Line 48: Enter whichever is less: $2,884 or the amount from line 47. ^
Line 49: Line 44 minus line 48 (if negative, enter "0") = ^
Line 50 and line 58729: Allowable amount of medical expenses for other
dependants (use Worksheet AB428) ^
Line 51 and line 58769: Line 49 plus line 50 = ^
Line 52 and line 58800: Line 43 plus line 51 = ^
Line 53: Alberta non-refundable tax credit rate 8%
Line 54 and line 58840: Line 52 multiplied by the percentage from line 53 = ^
Donations and gifts:
Line 55: Amount from line 13 of your federal Schedule 9 ^
multiplied by 60% = ^
Line 56: Amount from line 14 of your federal Schedule 9 ^
multiplied by 21% = ^
Line 57 and line 58969: Line 55 plus line 56 = ^
Line 58 and line 61500: Line 54 plus line 57 Enter this amount on line 62.
Alberta non-refundable tax credits = ^
5009-C (Page 3 of 3)
Part C - Alberta tax
Line 59: Alberta tax on taxable income from line 8 or line 15 ^
Line 60 and line 61510: Alberta tax on split income (complete Form T1206) ^
Line 61: Line 59 plus line 60 = ^
Line 62: Alberta non-refundable tax credits from line 58 ^
Line 63 and line 61520: Alberta dividend tax credit (use Worksheet AB428) ^
Alberta minimum tax carryover:
Line 64 and line 61540: Amount from line 40427 of your return ^
multiplied by 35% = ^
Line 65: Add lines 62 to 64. = ^
Line 66: Line 61 minus line 65 (if negative, enter "0") = ^
Alberta additional tax for minimum tax purposes:
Line 67: Form T691: line 1 minus line 2 of Part 7 ^
multiplied by 35% = ^
Line 68: Line 66 plus line 67 = ^
Line 69: Provincial foreign tax credit (complete Form T2036) ^
Line 70: Line 68 minus line 69 (if negative, enter "0") = ^
Line 71 and line 60030: Alberta political contributions made in 2025 ^
Line 72: Alberta political contributions tax credit (use Worksheet AB428)
(maximum $1,000) ^
Line 73: Line 70 minus line 72 (if negative, enter "0") = ^
Line 74 and line 61545: Alberta supplemental tax credit (use Worksheet AB428)
^
Line 75: Line 73 minus line 74 (if negative, enter "0") Enter this amount on
line 42800 of your return. Alberta tax = ^
If you had any unused stock savings plan tax credit, complete Form T89,
Alberta stock savings plan tax credit.
See the privacy notice on your return.
