Information for Residents of Alberta. Table of contents

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1 Information for Residents of Alberta Table of contents Page What s new for 2017?... 2 Our services... 2 Individuals and families... 2 Interest and investments... 2 Alberta... 3 Getting ready to do your taxes... 3 Did you know Getting the right benefit amount... 3 Do you have to file a return?... 3 Return due date... 4 Payment due date... 4 Penalties and interest... Ways to file your tax return Processing time... Need help doing your taxes? Direct deposit... 4 For more information... 4 Alberta climate leadership adjustment rebate... 5 Alberta family employment tax credit... 5 Alberta child benefit... 5 Completing your Alberta form... 5 Form AB428, Alberta Tax and Credits... 5 Step 1 Alberta non-refundable tax credits... Newcomers to Canada and emigrants Line 5804 Basic personal amount... 6 Line 5808 Age amount... 6 Line 5812 Spouse or common-law partner amount... 6 Line 5816 Amount for an eligible dependant... 6 Line 5820 Amount for infirm dependants age 18 or older... 6 Line 5824 CPP or QPP contributions through employment... 7 Page Line 5828 CPP or QPP contributions on self-employment and other earnings... 7 Line 5832 Employment insurance premiums through employment... 7 Line 582 Employment insurance premiums on self-employment and other eligible earnings... 7 Line 5833 Adoption expenses... 7 Line 5836 Pension income amount... 7 Line 5840 Caregiver amount... 7 Line 5844 Disability amount (for self)... 8 Line 5848 Disability amount transferred from a dependant... 8 Line 5852 Interest paid on your student loans... 8 Line 5856 Your tuition and education amounts... 8 Line 5860 Tuition and education amounts transferred from a child... 8 Line 5864 Amounts transferred from your spouse or common-law partner... 8 Line 5868 Medical expenses for self, spouse or common-law partner, and your dependent children born in 2000 or later... Line 5872 Allowable amount of medical expenses for other dependants... Line 586 Donations and gifts... Step 2 Alberta tax on taxable income... Step 3 Alberta tax... Line 40 Alberta tax on split income... Line 47 Alberta additional tax for minimum tax purposes... Line 4 Provincial foreign tax credit... Lines 51 to 55 Alberta political contributions tax credit... Lines 57 to 5 Alberta investor tax credit Alberta stock savings plan tax credit Index PC 1

2 What s new for 2017? We list the service enhancements and major changes below, including announced income tax changes that were not law when this information was published. You will find more information about these changes or any other recent developments in the General Income Tax and Benefit Guide (the guide) at canada.ca/taxes. Our services Address and direct deposit changes If you are registered for the full version of CRA s My Account or CRA s mobile apps, you can change your address and update your direct deposit information in participating NETFILE certified tax preparation software. For more information, go to canada.ca/netfile. Individuals and families Scholarships, fellowships, bursaries, and artists' project grants exemption (line 130) The eligibility for the exemption has been enhanced under certain conditions to include scholarships and bursaries received for occupational skills courses that are not at the post-secondary level. See page 30 in the guide. Canada caregiver amount The Canada caregiver amount has replaced the family caregiver amount, the amount for infirm dependants age 18 or older (line 306), and the caregiver amount (line 315). You could be entitled to claim this amount in the calculation of certain non-refundable tax credits if the person you are making the claim for has an impairment in physical or mental functions. See page 44 in the guide. Your tuition, education, and textbook amounts (line 323) As of January 1, 2017, the federal education and textbook amounts have been eliminated. The eligibility criteria for the tuition amount has been enhanced under certain conditions to include fees paid for occupational skills courses that are not at the post-secondary level. See page 51 in the guide. Medical expenses (lines 330 and 331) Individuals who need medical intervention to conceive a child are eligible to claim the same expenses as individuals with medical Interest and investments Investment tax credit (line 412) Eligibility for the mineral exploration tax credit has been extended to flow-through share agreements entered into before April 1, In addition, as of March 22, 2017, expenses for the creation of child care spaces are no longer eligible for the investment tax credit. See page 60 in the guide. ReFILE This service allows you to submit a request to adjust your return using NETFILE. See page 68 in the guide. infertility. You can also request an adjustment to claim such medical expenses on any income tax return for the 10 previous calendar years. See Eligible medical expenses on page 53 and How to change a return on page 68 in the guide. Donations and gifts (line 34) A gift of ecologicallysensitive land cannot be made to a private foundation after March 21, There are also a number of changes to the Ecological Gifts Program. For more information, see Gifts of ecologically-sensitive land, in Pamphlet P113, Gifts and Income Tax. Public transit amount (line 364) As of July 1, 2017, this amount has been eliminated. See page 56 in the guide. Children s arts amount (line 370) As of January 1, 2017, this amount has been eliminated. Children s fitness tax credit (lines 458 and 45) As of January 1, 2017, this credit has been eliminated. Disability tax credit (DTC) certification As of March 22, 2017, nurse practitioners have been added to the list of medical practitioners who may certify eligibility of a person for the DTC. See Guide RC4064, Disability Related Information. Labour-sponsored funds tax credit (lines 411 and 41) As of January 1, 2017, the tax credit for the purchase of shares of federally registered labour sponsored venture capital corporations (LSVCC) has been eliminated. The provincially registered LSVCC can still be claimed on lines 413 and 414. See page 60 in the guide. 2

3 Alberta A new non-taxable amount, the Alberta climate leadership adjustment rebate, is designed to help low and middle income households adjust to costs associated with the provincial carbon levy. The income levels and most of the non-refundable tax credits used to calculate your Alberta income tax have been increased to offset inflation. A new refundable tax credit, the Alberta investor tax credit, is available to investors who acquired shares from a venture capital corporation or eligible business corporation registered in Alberta. The Alberta political contributions tax credit has been expanded to include contributions made to party leadership elections and candidate nomination races that meet certain criteria. The rate used to calculate the dividend tax credit (for other than eligible dividends) has changed. Getting ready to do your taxes Use this checklist to get ready to file your tax return. Filing a tax return on time will ensure you get all the benefits and credits you are entitled to and that your benefit payments are not delayed or stopped. Gather all your documents, such as T4 and T5 slips, receipts, notice of assessment and last year s tax return. Find out if your tax return and payment are due on April 30, Update any changes to your marital status, address or number of children for benefit purposes. Sign-up for direct deposit. Find out if you can get help doing your taxes. Find out about the different ways you can file your tax return. Did you know... There are benefits to filing a tax return even if you don t earn income! Filing early ensures your benefit and credit payments are not delayed or stopped. These include: Guaranteed income supplement (GIS) Canada child benefit (CCB) GST/HST credit and Working income tax benefit (WITB) If you have a spouse or common-law partner, he or she should also file a return early. Getting the right benefit amount Changes to your marital status, the number of children in your care, or your address directly affect your benefit payments. Let us know to avoid delays and incorrect payments. Update your personal information with the CRA using one of these online tools: MyBenefits CRA mobile app at canada.ca/cra-mobileapps My Account at canada.ca/my-cra-account Do you have to file a return? Some of the most common reasons when you must file a tax return are: You have to pay tax for The CRA sent you a request to file a return. You and your spouse or common-law partner elected to split pension income for You received working income tax benefit advance payments in You disposed of capital property in 2017 or you realized a capital gain. Even if none of these requirements applies to you, you should still file a return if: You want to claim a refund. You want to claim the working income tax benefit for You want to receive the GST/HST credit or the Canada child benefit. For other reasons to file, go to canada.ca/taxes. 3

4 Return due date File your 2017 tax return on or before April 30, Self-employed persons File your 2017 tax return on or before June 15, 2018, if you or your spouse or common law partner ran a business in However, file by April 30, 2018 if your business expenditures are primarily in connection with a tax shelter. Deceased persons See Guide T4011, Preparing Returns for Deceased Persons or go to canada.ca/taxes-dates-individuals. Payment due date Pay any balance due for 2017 on or before April 30, You can pay online or in person. For more information, go to canada.ca/payments or contact your financial institution. If you can t pay your taxes by April 30, 2018, go to canada.ca/cra-collections. Penalties and interest Penalties The CRA may charge you a penalty if: you filed your return late and you owe tax for 2017; you repeatedly failed to report income on your return; or you knowingly omitted or gave false information. Interest If you have a balance owing for 2017, the CRA charges compound daily interest starting May 1, 2018, on any unpaid amounts owing for This includes any balance owing if the CRA reassesses your return. The CRA may cancel or waive penalties or interest if you are unable to meet your tax obligations due to circumstances beyond your control. For more information, go to canada.ca/taxpayer-relief. Ways to file your tax return NETFILE Use our secure service to complete and file your tax return electronically using tax preparation software or a web tax application. Go to canada.ca/netfile for a list of available software and applications; including free ones. EFILE This is a secure service that lets authorized service providers, including a discounter, complete and file your return electronically. For more information, go to canada.ca/efile-individuals. Auto-fill my return This is a secure CRA service that automatically fills in certain parts of your current year return. You must be registered with MyAccount and be using a certified software product that offers this option. For more information, go to canada.ca/auto-fill-my-return. File a paper return Mail your return to your tax centre at the address given on the back of your forms book. If you prepare your return or other people s returns, mail each person s return in a separate envelope. However, if you file returns for more than one year for the same person, put them all in one envelope. Processing time Our goal is to send you a notice of assessment, as well as any refund, within: two weeks, if you file online; or eight weeks, if you file a paper return. Need help doing your taxes? Community Volunteer Income Tax Program If you have a modest income and a simple tax situation, community organization volunteers may be able to prepare your return for you. For more information, go to canada.ca/taxes-volunteer. Tax information videos For videos on topics such as the income tax and benefit return, the Canadian tax system, tax measures for persons with disabilities, registering for MyAccount and much more, go to canada.ca/cra-video-gallery. Tax information phone service (TIPS) For personal and general tax information by telephone, use the CRA s automated service, TIPS, by calling Individual tax enquiries Call to speak to an agent. Direct deposit Direct deposit is a fast, convenient, reliable, and secure way to get your CRA payments directly into your account at a financial institution in Canada. To enrol for direct deposit or to update your banking information, go to canada.ca/cra-direct-deposit. For more information Go online at canada.ca/taxes for more information and to use our services and tools. Log in or register for MyAccount, MyCRA or MyBenefitsCRA to use a wide range of services. Download our forms and guides at canada.ca/cra-forms. Use our online calculators to find out your Canada child benefit or other amounts. If you have questions about Alberta tax and credits, visit canada.ca/en/revenue-agency or call the Canada Revenue Agency (CRA) at Remember... Flip your slip! Look on the back of your slips for information on where to report an amount. Sign and date your return. Attach to your return only the documents requested. Keep all other supporting documents. Send your tax return to the Canada Revenue Agency. 4

5 Alberta climate leadership adjustment rebate The rebate is a non-taxable amount paid quarterly to low and middle income individuals and families. It is intended to help households adjust to the new provincial carbon levy. The quarterly amount is paid separately from the GST/HST credit payments. There is no need to apply for this program. When you file your income tax and benefit return, the Canada Revenue Agency (CRA) will determine your eligibility and tell you if you are entitled to receive an amount. File your return You (and your spouse or common-law partner) need to file your 2017 income tax and benefit return(s) to receive the Alberta climate leadership adjustment rebate. The information you give on your return(s) will determine the amount you will get starting in July To make sure your payments arrive on time, the return(s) should be filed by April 30, For more information about this program, go to canada.ca/en/revenue-agency/services/child-familybenefits/provincial-territorial-programs/province-alberta or call Alberta family employment tax credit This credit is a non-taxable amount paid to families with working income that have children under 18 years of age. This program is fully funded by the Province of Alberta. The annual amount is split into two payments and is paid separately from the Canada child benefit. There is no need to apply separately to get payments under this program. The CRA will use the information from your Canada child benefits application to determine your eligibility for the program. File your return You (and your spouse or common-law partner) need to file your 2017 income tax and benefit return(s) to receive the Alberta family employment tax credit. The information you give on your return(s) will determine the amount you will receive in July 2018 and January 201. To make sure your payments arrive on time, the return(s) should be filed by April 30, For more information about this program, go to canada.ca/en/revenue-agency/services/child-familybenefits/provincial-territorial-programs/province-alberta or call Alberta child benefit This benefit is a non-taxable amount paid quarterly to help lower-income families support their family and provide a better quality of life for their children. This program is fully funded by the Province of Alberta. There is no need to apply separately to get payments under this program. The CRA will use the information from your Canada child benefits application to determine your eligibility for the program. File your return You (and your spouse or common-law partner) need to file your 2017 return(s) to receive the Alberta child benefit. The information you give on your return(s) will determine how much you will get starting in July To make sure your payments arrive on time, the return(s) should be filed by April 30, For more information about this program, go to canada.ca/en/revenue-agency/services/child-familybenefits/provincial-territorial-programs/province-alberta or call Completing your Alberta form All the information you need to complete your Form AB428, Alberta Tax and Credits, is included on the following pages. You will find two copies of Form AB428 in this book. Attach a completed copy of Form AB428 to your return. The terms spouse and common-law partner are defined in the General Income Tax and Benefit Guide. The term end of the year means December 31, 2017, the date you left Canada if you emigrated in 2017, or the date of death for a person who died in Tax Tip You should calculate your federal tax first since many rules for calculating Alberta tax are based on the federal Income Tax Act. Form AB428, Alberta Tax and Credits Complete Form AB428 if you were a resident of Alberta at the end of the year. If you had income from a business (including income you received as a limited or non-active partner), and the business has a permanent establishment outside Alberta, complete Form T2203, Provincial and Territorial Taxes for 2017 Multiple Jurisdictions, instead of completing Form AB428. You also have to complete Form AB428 if you were a non-resident of Canada in 2017 and you earned income 5

6 from employment in Alberta or received income from a business with a permanent establishment only in Alberta. Step 1 Alberta non-refundable tax credits The eligibility criteria and rules for claiming most of the Alberta non-refundable tax credits are the same as for the federal non-refundable tax credits. However, the value and calculation of some Alberta non-refundable tax credits are different from the corresponding federal credits. Newcomers to Canada and emigrants If you prorated any of the amounts you claimed on lines 300 to 307, 316, 318, 324, and 326 of your federal Schedule 1, you have to prorate the corresponding provincial amounts on lines 5804 to 5820, 5840, 5844, 5848, 5860, and Line 5804 Basic personal amount Claim $18,60. Line 5808 Age amount You can claim this amount if you were 65 years of age or older on December 31, 2017, and your net income (line 236 of your return) is less than $73,42. If your net income is: $38,772 or less, enter $5,208 on line 5808; or more than $38,772 but less than $73,42, complete the calculation for line 5808 on the Provincial Worksheet in this book. Tax Tip You may be able to transfer all or part of your age amount to your spouse or common-law partner or to claim all or part of his or her age amount. For more information, read line Line 5812 Spouse or common-law partner amount You can claim this amount if the rules are met for claiming the amount on line 303 of federal Schedule 1 and your spouse s or common-law partner s net income (line 236 of his or her return, or the amount that it would be if he or she filed a return) is less than $18,60. Complete the calculation on Form AB428, and enter the amount on line Enter your marital status and the information about your spouse or common-law partner (including his or her net income, even if it is zero) in the Step 1 Identification and other information area on page 1 of your return. Line 5816 Amount for an eligible dependant You can claim this amount if the rules are met for claiming the amount on line 305 of federal Schedule 1 and your dependant s net income (line 236 of his or her return, or the amount that it would be if he or she filed a return) is less than $18,60. Complete the calculation on Form AB428, and enter the amount on line If you were a single parent on December 31, 2017, and you choose to include all the universal child care benefit (UCCB) lump-sum payment you received in 2017 in the income of your dependant, include this amount in the calculation of his or her net income. Line 5820 Amount for infirm dependants age 18 or older You can claim an amount up to a maximum of $10,820 for each of your or your spouse s or common-law partner s dependent children or grandchildren only if that person had an impairment in physical or mental functions and was born in 1 or earlier. You can also claim an amount for more than one person if each one meets all the following conditions. The person must have been: your or your spouse s or common-law partner s parent, grandparent, brother, sister, aunt, uncle, niece, or nephew; born in 1 or earlier and had an impairment in physical or mental functions; dependent on you, or on you and others, for support; and a resident of Canada at any time in the year. You cannot claim this amount for a person who was only visiting you. s A parent includes someone on whom you were completely dependent and who had custody and control of you when you were under 1 years of age. A child can include someone older than you who has become completely dependent on you for support and over whom you have custody and control. You can claim an amount only if the dependant s net income (line 236 of his or her return, or the amount it would be if he or she filed a return) is less than $17,67. If you had to make support payments for a child, you cannot claim an amount on line 5820 for that child. However, if you were separated from your spouse or common-law partner for only part of 2017 because of a breakdown in your relationship, you may be able to claim an amount for that child on line 5820 if you do not claim any support amounts paid to your spouse or common-law partner on line 220 of your return. You can claim whichever is better for you. How to claim this amount For each of your dependants, calculate his or her net income (line 236 of his or her return, or the amount it would be if he or she filed a return). Complete the calculation for line 5820 on the Provincial Worksheet in this book. 6

7 The CRA may ask for a signed statement from a medical practitioner showing the nature of the impairment, when the impairment began, what the duration of the impairment is expected to be, and that because of an impairment in physical or mental functions, the person is, and will continue to be, dependent on others. 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 exceed the maximum amount allowed for that dependant. Line 5824 CPP or QPP contributions through employment Enter on this line the amount you claimed on line 308 of your federal Schedule 1. Line 5828 CPP or QPP contributions on self-employment and other earnings Enter on this line the amount you claimed on line 310 of your federal Schedule 1. Line 5832 Employment insurance premiums through employment Enter on this line the amount you claimed on line 312 of your federal Schedule 1. Line 582 Employment insurance premiums on self-employment and other eligible earnings Enter on this line the amount you claimed on line 317 of your federal Schedule 1. Line 5833 Adoption expenses You can claim this amount if the rules are met for claiming the amount on line 313 of federal Schedule 1. You can claim on line 5833 up to $12,783 of eligible adoption expenses for each child. The two adoptive parents can split the claim for adoption expenses as long as the combined total claim for each child is not more than the eligible amount before the split. Only residents of Alberta are eligible for this amount. If you are not a resident of Alberta, you cannot claim this non-refundable tax credit in calculating your Alberta tax even though you may have received income from a source inside Alberta in Line 5836 Pension income amount You can claim this amount if you met the rules for claiming the amount on line 314 of federal Schedule 1. The amount you can claim on line 5836 is the amount on line 314 of your federal Schedule 1 or $1,43, whichever is less. Only residents of Alberta are eligible for this amount. If you are not a resident of Alberta, you cannot claim this non-refundable tax credit in calculating your Alberta tax even though you may have received income from a source inside Alberta in Line 5840 Caregiver amount If at any time in 2017 you (alone or with another person) kept a dwelling where you and one or more of your dependants lived, you may be able to claim a maximum amount of $10,81 for each dependant. Each dependant must have been one of the following persons: your or your spouse s or common-law partner s child or grandchild; or your or your spouse s or common-law partner s brother, sister, niece, nephew, aunt, uncle, parent, or grandparent who was resident in Canada. You cannot claim this amount for a person who was only visiting you. Also, each dependant must meet all the following conditions. The person must have: been 18 years of age or older when he or she lived with you; had a net income in 2017 (line 236 of his or her return, or the amount it would be if he or she filed a return) of less than $28,021; and been dependent on you because of an impairment in physical or mental functions, or if he or she is your or your spouse s or common-law partner s parent or grandparent, born in 152 or earlier. If you had to make support payments for a child, you cannot claim an amount on line 5840 for that child. However, if you were separated from your spouse or common-law partner for only part of 2017 because of a breakdown in your relationship, you may be able to claim an amount for that child on line 5840 (in addition to any allowable amounts on lines 5816 and 5848) if you do not claim any support amounts paid to your spouse or common-law partner on line 220 of your return. You can claim whichever amount is better for you. How to claim this amount For each of your dependants, calculate his or her net income (line 236 of his or her return, or the amount it would be if he or she filed a return). Complete the calculation for line 5840 on the Provincial Worksheet in this book. 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 of your claim and the other person s claim cannot be more than the maximum amount allowed for that dependant. If anyone (including you) can claim this amount for a dependant, no one can claim an amount on line 5820 for that dependant. If anyone other than you claims an amount on line 5816 for a dependant, you cannot claim an amount on line 5840 for that dependant. 7

8 Line 5844 Disability amount (for self) You can claim this amount if you met the rules for claiming the amount on line 316 of federal Schedule 1. If you were 18 years of age or over at the end of the year, enter $14,417 on line If you were under 18 years of age at the end of the year, you may be eligible to claim a supplement up to a maximum of $10,81 in addition to the base amount of $14,417. Complete the calculation for line 5844 on the Provincial Worksheet in this book. Line 5848 Disability amount transferred from a dependant You can claim this amount if the rules are met for claiming the amount on line 318 of federal Schedule 1. Complete the calculation for line 5848 on the Provincial Worksheet in this book. Line 5852 Interest paid on your student loans Enter on this line the amount you claimed on line 31 of your federal Schedule 1. Line 5856 Your tuition and education amounts Complete Schedule AB(S11), Provincial Tuition and Education Amounts. Supporting documents If you are filing online, keep all your documents in case we ask to see them later. If you are filing a paper return, attach your completed Schedule AB(S11), but do not send your other documents. Keep all your documents in case we ask to see them later. Transferring and carrying forward amounts You may not need all of your 2017 tuition and education amounts to reduce your provincial income tax to zero. In this case, you can transfer all or some of the unused part to one person, either your spouse or common-law partner (who would claim it on line 5864) or your or your spouse s or common-law partner s parent or grandparent (who would claim it on line 5860). You can only transfer an amount to your parent or grandparent, or your spouse s or common-law partner s parent or grandparent, if your spouse or common-law partner does not claim an amount for you on line 5812 or To designate who can claim the transferred amount and to specify the amount this person can claim, complete the Transfer/Carryforward of unused amount section of Schedule AB(S11) to calculate the provincial amount available to transfer, as well as the related form: T2202A, Tuition and Enrolment Certificate; TL11A, Tuition and Enrolment Certificate University Outside Canada; TL11B, Tuition and Enrolment Certificate Flying School or Club; or TL11C, Tuition and Enrolment Certificate Commuter to the United States. The transferred amount may be different from the amount calculated for the same person on your federal Schedule 11. Enter the provincial amount you are transferring on line 20 of your Schedule AB(S11). Tax Tip If you are transferring an amount to a designated individual, only transfer the amount this person can use. That way, you can carry forward as much as possible to use in a future year. Complete the Transfer/Carryforward of unused amount section of Schedule AB(S11) to calculate the amount you can carry forward to a future year. This amount corresponds to the part of your tuition and education amounts you do not need to use (and do not transfer) for the year. Line 5860 Tuition and education amounts transferred from a child If you are the parent or grandparent of a student or his or her spouse or common-law partner, the student may be able to transfer to you all or part of his or her unused tuition and education amounts for The maximum transferable amount from each student is $5,000 minus the amounts he or she uses, even if there is still an unclaimed part. Enter on line 5860 the total of all provincial amounts that each student has transferred to you as shown on his or her Form T2202A, TL11A, TL11B, or TL11C. s The student must have entered this amount on line 20 of his or her Schedule AB(S11). He or she may have chosen to transfer an amount that is less than the available provincial amount. The student cannot transfer to you any unused tuition and education amounts carried forward from a previous year. If you and the student were residents of different provinces or territories on December 31, 2017, special rules may apply. Contact the Canada Revenue Agency to determine the amount you can claim on line Other rules may apply if the student has a spouse or a common-law partner. Read line 324 in the General Income Tax and Benefit Guide. Supporting documents If you are filing online or filing a paper return, do not send any documents. Keep all your documents in case we ask to see them later. The student must attach Schedule AB(S11) to his or her paper return. Line 5864 Amounts transferred from your spouse or common-law partner You can claim these amounts if the rules are met for claiming an amount on line 326 of federal Schedule 1. 8

9 Complete Schedule AB(S2), Provincial Amounts Transferred From Your Spouse or Common-law Partner, and attach a copy to your return. Line 5868 Medical expenses for self, spouse or common-law partner, and your dependent children born in 2000 or later The medical expenses you can claim on line 5868 are the same as those you can claim on line 330 of your federal Schedule 1. They have to cover the same 12-month period ending in 2017, and no one claimed them on a 2016 return. However, your total expenses have to be more than either 3% of your net income (line 236 of your return) or $2,415, whichever is less. Line 5872 Allowable amount of medical expenses for other dependants In addition to the medical expenses claimed on line 5868, you can also claim medical expenses for other dependants. The medical expenses you can claim on line 5872 are the same as those you can claim on line 331 of your federal Schedule 1. They have to cover the same 12-month period ending in 2017, and no one claimed them on a 2016 return. The total expenses for each dependant have to be more than either 3% of that dependant s net income (line 236 of his or her return) or $2,415, whichever is less. Complete the calculation for line 5872 on the Provincial Worksheet in this book. Line 586 Donations and gifts Enter the amounts from lines 16 and 17 of your federal Schedule and multiply them by the rates on lines 27 and 28 of Form AB428. Step 2 Alberta tax on taxable income Enter on line 31 your taxable income from line 260 of your return. Complete the appropriate column depending on the amount entered. Step 3 Alberta tax Line 40 Alberta tax on split income If you have to pay federal tax on split income on line 424 of your federal Schedule 1, complete Part 2 of Form T1206, Tax on Split Income, to calculate the Alberta tax that applies to this income. Form T1206 also contains a special rule that applies to the amount you enter on line 428 of your return. For more information on tax on split income, see the General Income Tax and Benefit Guide. Line 47 Alberta additional tax for minimum tax purposes If you have to pay federal minimum tax as calculated on Form T61, Alternative Minimum Tax, you will also have to determine your Alberta additional tax for minimum tax purposes. To do this, complete the calculation at line 47 of Form AB428. For more information about minimum tax, see the General Income Tax and Benefit Guide. Line 4 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 eligible to claim a provincial foreign tax credit. To claim this credit, complete Form T2036, Provincial or Territorial Foreign Tax Credit. You can get this form from the CRA s website or by contacting us (read For more information on page 4 of this book). Enter, on line 4 of Form AB428, the amount from line 5 of Form T2036. Supporting documents If you are filing online, keep all your documents in case we ask to see them later. If you are filing a paper return, attach your Form T2036. Lines 51 to 55 Alberta political contributions tax credit You can claim this credit if you contributed to: a registered Alberta political party, a registered candidate, a registered constituency association, party leadership elections and candidate nomination races that meet the criteria established under the Election Finances and Contributions Disclosure Act; or a registered Alberta political party that has nominated a candidate or a registered candidate in an election held under the Senatorial Selection Act for this province. Only claim contributions you made during You have to claim this credit on your return or within 0 days after the date of the notice of assessment or notice of reassessment for the tax year. How to claim this credit Official receipt called Annual Contribution Enter your contributions on line 51 of Form AB428 and calculate the amount to enter on line 52 as follows: For contributions of more than $2,300, enter $1,000 on line 52 of Form AB428. For contributions of less than $2,300, complete the calculation for line 52 on the Provincial Worksheet in this book. How to claim this credit Official receipt called Senatorial Selection Campaign Contribution Enter your contributions on line 53 of Form AB428 and calculate the amount to enter on line 54 as follows:

10 For contributions of more than $2,300, enter $1,000 on line 54 of Form AB428. For contributions of less than $2,300, complete the calculation for line 54 on the Provincial Worksheet in this book. Supporting documents If you are filing online, keep all your documents in case we ask to see them later. If you are filing a paper return, for each contribution attach the official receipt signed by an official of the registered party, the registered constituency association, or the registered candidate. Lines 57 to 5 Alberta investor tax credit You can claim this refundable tax credit if you acquired shares from a venture capital corporation (VCC) or eligible business corporation (EBC), registered in Alberta, at any time in 2017 or in the first 60 days of Your tax credit certificate shows the date you bought your shares under Investment date. If you purchased VCC or EBC shares in 2017, enter, on line 57 of Form AB428, the total of all tax credit amounts shown on your tax credit certificates. If you purchased VCC or EBC shares in the first 60 days of 2018, you can elect to claim the tax credit on your 2017 return or you can claim it on your 2018 return. If you are electing to claim the credit in 2017, enter, on line 58 of Form AB428, the total of all tax credit amounts shown on your tax credit certificates. Shares purchased from April 14, 2016, to December 31, 2016, are deemed to be investments made in The amount of the credit is 30% of your investment up to a maximum of $60,000 in Any unused amount that exceeds the $60,000 maximum can be used in the following four tax years up to a maximum of $60,000 per tax year. The unused amount will be shown on your 2017 notice of assessment or notice of reassessment. The maximum Alberta investor tax credit amount that can be claimed in any five year period is $300,000. Supporting documents -- If you are filing online or filing a paper return, do not send any documents. Keep all your documents in case we ask to see them later. For questions about the investor tax credit, contact the venture capital corporation or eligible business corporation that issued your shares, your stockbroker, or your investment advisor. For more information on the Alberta investor tax credit, go to alberta.ca/alberta-investor-tax-credit.aspx. Alberta stock savings plan tax credit If you had any unused stock savings plan tax credit amount to be applied in 2017, attach a completed Form T8, Alberta Stock Savings Plan Tax Credit. Enter, on line 47 of your return, the amount from line 3 of Form T8. If you are also claiming the Alberta investor tax credit, enter the total of both credits. Supporting documents If you are filing online, keep all your documents in case we ask to see them later. If you are filing a paper return, attach your Form T8. 10

11 Index Page Adoption expenses... 7 Age amount... 6 Alberta additional tax for minimum tax purposes... Alberta child benefit... 5 Alberta climate leadership adjustment rebate... 5 Alberta family employment tax credit... 5 Alberta Investor Tax Credit Alberta non-refundable tax credits... 6 Alberta political contributions tax credit... Alberta stock savings plan tax credit Alberta tax... Alberta tax on split income... Alberta tax on taxable income... Amount for an eligible dependant... 6 Amount for infirm dependants age 18 or older... 6 Amounts transferred from your spouse or common-law partner... 8 Basic personal amount... 6 Caregiver amount... 7 CPP or QPP contributions on self-employment and other earnings... 7 CPP or QPP contributions through employment... 7 Disability amount (for self)... 8 Page Disability amount transferred from a dependant... 8 Donations and gifts... Employment insurance premiums on self-employment and other eligible earnings... 7 Employment insurance premiums through employment... 7 Form AB428, Alberta Tax and Credits... 5 Interest paid on your student loans... 8 Medical expenses (allowable amount of medical expenses for other dependants)... Medical expenses for self, spouse or common-law partner, and your dependent children born in 2000 or later... Newcomers to Canada and emigrants... 6 Pension income amount... 7 Provincial foreign tax credit... Spouse or common-law partner amount... 6 Tuition and education amounts... 8 Tuition and education amounts transferred from a child