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AB428 - 2025 Alberta Income Tax and Benefit Return
Part A - Alberta tax on taxable income
Enter your taxable income from line 26000 of your return.
1
Line 1 is
$60,000 or less
Line 1 is more than
$60,000 but not
more than $151,234
Line 1 is more than
$151,234 but not
more than $181,481
Line 1 is more than
$181,481 but not
more than $241,974
Line 1 is more than
$241,974 but not
more than $362,961
Line 1 is more
than $362,961
Amount from line 1
2
Line 2 minus line 3
-
-
-
-
-
-
3
(cannot be negative)
=
=
=
=
=
=
4
Line 4 multiplied by the
x
x
x
x
x
x
5
percentage from line 5
=
=
=
=
=
=
6
Line 6 plus line 7
+
+
+
+
+
+
7
Alberta tax on taxable income
=
=
=
=
=
=
8
Part B - Alberta non-refundable tax credits
Basic personal amount
Claim $22,323
58040
16
Age amount (if you were born in 1960 or earlier) (use Worksheet AB428)
(maximum $6,221)
58080
+
17
Spouse or common-law partner amount:
Base amount
18
Your spouse's or common-law partner's net income from line 23600 of their return
-
19
Line 11 minus line 12 (if negative, enter "0")
58120
=
⇒
+
20
Amount for an eligible dependant:
Base amount
21
Your eligible dependant's net income from line 23600 of their return
-
22
Line 14 minus line 15 (if negative, enter "0")
58160
=
⇒
+
23
Amount for infirm dependants age 18 or older (use Worksheet AB428)
58200
+
24
Add lines 16, 17, 20, 23, and 24.
=
25
CPP or QPP contributions:
Amount from line 30800 of your return
58240
27
Amount from line 31000 of your return
58280
+
28
Employment insurance premiums:
Amount from line 31200 of your return
58300
+
29
Amount from line 31217 of your return
58305
+
30
Adoption expenses
58330
+
31
Add lines 27 to 31.
=
⇒
+
32
Line 26 plus line 32
=
33
Amount from line 25
26
Pension income amount
(maximum $1,685)
58360
+
34
Caregiver amount (use Worksheet AB428)
58400
+
35
Add lines 33 to 35.
=
36
Disability amount for self
(claim $17,219 or, if you were under 18 years of age, use Worksheet AB428)
58440
+
37
Disability amount transferred from a dependant (use Worksheet AB428)
58480
+
38
Add lines 36 to 38.
=
39
Interest paid on your student loans (amount from line 31900 of your return)
58520
+
40
Your unused tuition and education amounts (attach Schedule AB(S11))
58560
+
41
Amounts transferred from your spouse or common-law partner (attach Schedule AB(S2))
58640
+
42
Add lines 39 to 42.
=
43
Medical expenses:
Amount from line 33099 of your return
58689
44
Amount from line 23600 of your return
45
Applicable rate
x
46
Line 45 multiplied by the percentage from line 46
=
47
Enter whichever is less: $2,884 or the amount from line 47.
-
48
Line 44 minus line 48 (if negative, enter "0")
=
49
Allowable amount of medical expenses for other dependants
(use Worksheet AB428)
58729
+
50
Line 49 plus line 50
58769
=
⇒
+
51
Line 43 plus line 51
58800
=
52
Alberta non-refundable tax credit rate
x
53
Line 52 multiplied by the percentage from line 53
58840
=
54
Donations and gifts:
Amount from line 13
of your federal Schedule 9
x 60% =
55
Amount from line 14
of your federal Schedule 9
x 21% =
+
56
Line 55 plus line 56
58969
=
⇒
+
57
Line 54 plus line 57
Enter this amount on line 62.
Alberta non-refundable tax credits
61500
=
58
Part C - Alberta tax
Alberta tax on taxable income from line 8
59
Alberta tax on split income (complete Form T1206)
61510
+
60
Line 59 plus line 60
=
61
Alberta non-refundable tax credits from line 58
62
Alberta dividend tax credit (use Worksheet AB428)
61520
+
63
Alberta minimum tax carryover:
Amount from line 40427 of your return
x 35% =
61540
+
64
Add lines 62 to 64.
=
⇒
-
65
Line 61 minus line 65 (if negative, enter "0")
=
66
Alberta additional tax for minimum tax purposes:
Form T691: line 1 minus line 2 of Part 7
x 35% =
+
67
Line 66 plus line 67
=
68
Provincial foreign tax credit (complete Form T2036)
-
69
Line 68 minus line 69 (if negative, enter "0")
=
70
Alberta political contributions made in 2025
60030
71
Alberta political contributions tax credit (use Worksheet AB428)
(maximum $1,000)
-
72
Line 70 minus line 72 (if negative, enter "0")
=
73
Alberta supplemental tax credit (use Worksheet AB428)
61545
-
74
Line 73 minus line 74 (if negative, enter "0")
Enter this amount on line 42800 of your return.
Alberta tax
=
75