Act or the federal regulation and the other RSA 2000 Section 1 (RSA 2000 cA-30)

RSA 2000 cA-30

Alberta — Consolidated Statutes

© Published by Alberta King’s Printer Alberta King’s Printer Suite 700, Park Plaza 10611 - 98 Avenue Edmonton, AB T5K 2P7 Phone: 780-427-4952 E-mail: kings-printer@gov.ab.ca Shop on-line at kings-printer.alberta.ca Province of Alberta Office Consolidation Revised Statutes of Alberta 2000

Chapter A-30 Current as of December 11, 2025 ALBERTA PERSONAL INCOME TAX ACT

Copyright and Permission Statement The Government of Alberta, through the Alberta King’s Printer, holds copyright for all Alberta legislation. Alberta King’s Printer permits any person to reproduce Alberta’s statutes and regulations without seeking permission and without charge, provided due diligence is exercised to ensure the accuracy of the materials produced, and copyright is acknowledged in the following format: © Alberta King’s Printer, 20__.* *The year of first publication of the legal materials is to be completed.

Note All persons making use of this consolidation are reminded that it has no legislative sanction, that amendments have been embodied for convenience of reference only. The official Statutes and Regulations should be consulted for all purposes of interpreting and applying the law. Amendments Not in Force This consolidation incorporates only those amendments in force on the consolidation date shown on the cover. It does not include the following amendments: 2026 c3 s2 amends ss8 and 44.2.

Regulations The following is a list of the regulations made under the Alberta Personal Income Tax Act that are filed as Alberta Regulations under the Regulations Act Alta. Reg. Amendments Alberta Personal Income Tax Act Alberta Affordability Program ....................... 268/2022 Attraction Bonus Program Regulation ........... 95/2024 Personal Income Tax Withholding ................. 34/2001 ........... 6/2020

ALBERTA PERSONAL INCOME TAX ACT

Chapter A-30 (NOTE: The taxation years affected by a provision of this Act that is added, repealed or amended are included in the original amending Acts, which are referred to at the end of each section. Those Acts should be consulted to determine the effect of the provision for a particular taxation year.) Table of Contents 1

Definitions 2 Application

Part 1 Income Tax Division 1 Liability for Tax 3 Liability for tax 3.1 Liability for income tax re qualifying environmental trust Division 2 Computation of Tax 4 Specified percentage 5 Taxable income 6.1 Amount of tax payable for 2015 and subsequent taxation years 6.2 Tax payable by qualifying environmental trust Division 3 Tax Credits, Rebates and Other Deductions 7 Deductions 8 Personal credits 9 Age credit 1 0 Pension credit 1 1 Charitable and other gifts

RSA 2000

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 2 1 2 Medical expense credit 1 3 Credit for mental or physical impairment 13.1 Child adoption credit 1 4 Nature of impairment 1 7 Unused tuition and education credits 1 8 Interest on student loan credit 1 9 EI and CPP contributions credit 20.1 Transfer of tax credits 20.2 Supplemental tax credit 2 1 Deduction for taxable dividends 2 2 Overseas employment tax credit 2 3 Foreign tax credit 2 4 Political contributions 2 6 Refund to mutual fund trust 2 7 Minimum tax carry over Division 4 Child and Family Benefit 2 8

Interpretation 30.2 Child and family benefit 30.3 Repayment resulting from death 30.4 Transitional 3 1 Application of federal Act 3 2 Cohabiting spouse or common-law partner 3 3 Payment of refund 3 4 Protection for refund 3 5 Regulations Division 4.01 Investor Tax Credits 35.01 Investor tax credits Division 4.02 Alberta Affordability Program 35.02

Interpretation 35.03 Alberta affordability program 35.04 Repayment resulting from death 35.05 Refund of overpayment 35.06 Administration 35.07 Reconsideration 35.08 Protection for refund 35.09 Regulations

RSA 2000

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 3 Division 4.03 Attraction Bonus 35.091

Interpretation 35.092 Attraction bonus 35.093 Refund of overpayment 35.094 Administration 35.095 Reconsideration 35.096 Regulations Division 4.2 Alberta Climate Leadership Adjustment Rebate 35.4 Transitional Division 5 Restrictions on Credits 3 6 Trusts 36.1 Restriction on credit amounts for part-year residents 3 7 Credits in year of bankruptcy 3 8 Business income outside Alberta 3 9 Business income in Alberta 4 0 Proration of credits for emigrants from Canada 4 1 Tax payable by non-resident Division 6 General 4 2 Ordering of credits 4 3 Credits in separate returns 44.1 Transitional 44.2 Indexing 4 5 Bankrupt individuals 4 6 Lump sum payments Division 7 Other Taxes Payable 4 7 Tax on split income 4 8 Minimum tax

Part 2 Returns, Assessments and Appeals 4 9 Application of

Part 5 0 Returns 5 1 Estimates, assessmen t and payment of tax 5 2 Computation of amount payable

RSA 2000

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 4 5 3 Penalties 5 4 Refunds 5 5 Objections to assessments 5 6 Extension of time 5 7 Right of appeal 5 8 Reply to notice of appeal 5 9 Appeal a Court action 6 0 Application to Court 6 1 Procedure on appeal

Part 3 Collection of Tax 6 2 Tax collection agreement 6 3 Application of payments by Minister 6 4 Remissions not recoverable 6 5 Tax paid to other p rovince or territory 6 6 Non-agreeing provinces or territories 6 7 Reciprocal enforcement of judgments

Part 4 Administration and Enforcement 6 8 Application of Part Administration and Enforcement 6 9 Administration and collection 7 0 Remission of tax 7 1 Taxes a debt 71.1 Limitations Act 7 2 Issue of warrant 7 3 Collecting debts 7 4 Payment over of money owed tax debtor 7 5 Individual leaving jurisdiction 7 6 Withholding taxes 7 7 Liability of directors General 7 8 Books and records 7 9 Communication o f information 8 0 Communication of information ordered by judge 8 1 Inspections, search and seizure 8 2 Regulations 8 3 Offences 8 4 Discretion of Minister

RSA 2000

Section 1

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 5 8 5 Information or complaint

Part 4.1 Tax Avoidance 85.01 Application of

Part 85.1 General anti-avoidance rule

Part 5 Transitional Provisions, Consequential Amendments and Coming into Force Transitional Provisions 8 7 Proceedings Consequential Amendments 88-92 Consequential amendments Coming into Force 9 3 Coming into force HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Alberta, enacts as follows:

Definitions 1(1) In this Act, (a) “agreeing province or ter ritory” means a province or territory that has entered into an agreement with the Government of Canada under which the Government of Canada will collect taxes payable under that province’s or territory’s income tax statute and will make payments to that province or territory in respect of the taxes so collected; (b) “Alberta regulation” means the regulations made by the Lieutenant Governor in Council under this Act; (c) “business income in Alberta ” means income for the taxation year from a business with a permanent establishment in Alberta as determined in accordance with

section 2603 of the federal regulation; (d) “business income outside Alberta” means income for the taxation year from a business with a permanent establishment outside Alberta as determined in accordance with

section 2603 of the federal regulation;

RSA 2000

Section 1

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 6 (e) “Canada Customs and Revenue Agency” means the Canada Customs and Revenue Agency established under the Canada Customs and Revenue Agency Act (Canada); (f) “Commissioner of Customs and Revenue” means the Commissioner of Customs and Revenue appointed under the Canada Customs and Revenue Agency Act (Canada); (g) “Court” means the Court of King’s Bench; (h) “federal Act” means the Income Tax Act (Canada); (i) “federal regulation” means the Income Tax Regulations, C.R.C., c. 945, made under the federal Act; (j) “income for the year” means (

i) in the case of an individual resident in Canada during only part of the taxation year in respect of whom

section 114 of the federal Act applies, the amount determined under paragraph 114(

a) of the federal Act in respect of the individual for the year, (ii) in the case of an individual who at no time in the taxation year is resident in Canada, the individual’s income for the year as determined under paragraphs 115(1)(a), (

b) and (

c) of the federal Act, and (iii) in the case of any other individual, the individual’s income for the year as determined in accordance with and for the purposes of

Part I of the federal Act; (k) “income tax statute” means, with reference to an agreeing province or territory, the law of that province or territory that imposes an income tax on individuals; (l) “individual” means a person other than a corporation and includes a trust or estate; (m) “Minister” means the Minister of National Revenue for Canada; (n) “old Act” means the Alberta Income Tax Act (RSA 1980 cA-31); (o) “permanent establishment” means a permanent establishment as defined in

section 2600 of the federal regulation; (p) “prescribed” means

RSA 2000

Section 1

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 7 (

i) with respect to a form, the information to be given on a form or the manner of filing a form, authorized by the Provincial Minister, or (ii) in any other case, prescribed by an Alberta regulation; (p.1) “Provincial Minister” means the Minister determined unde r

section 16 of the Government Organization Act as the Minister responsible for this Act; (p.2) “qualifying environmental trust” means a qualifying environmental trust as defined in subsection 248(1) of the federal Act, other than a trust described in paragraph 149(1)(z.1) or (z.2) of the federal Act; (q) “Receiver General” means t he Receiver General of Canada; (r) “refundable tax credit” mea ns a tax credit under

Part 1, Division 4 or Division 4.01 or a rebate under

Part 1, Division 4.2; (s) “specified percentage for th e year” means the percentage specified in

section 4; (t) “tax collection agreement” means a tax collection agreemen t between the Government of Canada and the Government of Alberta entered into under

section 62 or continued under

section 86; (u) “tax payable under this Act” means the tax payable as fixe d by assessment or reassessment subject to variation on objection or on appeal, if any, in accordance with this Act; (v) “taxable income” means ta xable income determined under

section 5; (w) “taxation year”, in respect of an individual, means the period determined under the federal Act as the individual’s taxation year.

(2) Except to the extent that it is at variance with the

definitions and

interpretation provisions contained in this section,

Part XVII of the federal Act applies for the purposes of this Act.

(3) In addition to any other variation under this Act, if a provision of the federal Act or the federal regulation applies for the purposes of this Act, the following applies: (

a) if a reference is made in t hat provision to another provision of the federal Act or the federal regulation and the other

RSA 2000

Section 1

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 8 provision does not apply for the purposes of this Act because a provision of this Act applies instead of it, the reference to the other provision is deemed to be a reference to the provision of this Act that applies instead of it; (

b) if a reference is made in t hat provision to another provision of the federal Act or the federal regulation and the other provision does not apply for the purposes of this Act, that provision is to be read without reference to the other provision; (

c) if a reference is made in t hat provision to another provision of the federal Act or the federal regulation and the other provision applies in a different manner for the purposes of the federal Act or the federal regulation than it does for the purposes of this Act, the reference is deemed to be a reference to the other provision as it applies for the purposes of this Act; (

d) a reference in that provision to tax payable under

Part I of the federal Act is to be read as a reference to tax payable under this Act; (

e) a reference in that provision to tax otherwise payable is to be read as a reference to tax payable under this Act unless that provision otherwise provides; (

f) if that provision contains a reference to tax under any of Parts I.1 to XIV of the federal Act, it is to be read (

i) without reference to tax under any of those Parts, and (ii) without reference to any portion of that provision that applies only to or in respect of tax under any of those Parts; (

g) if that provision contains a reference to any of Parts I.1 to XIV of the federal Act or to a provision in any of those Parts, it is to be read (

i) without reference to that Part or provision, as the case may be, and (ii) without reference to any portion of it that applies only because of the application of any of those Parts or a provision in any of those Parts; (

h) a reference in that provision to a provision of the federa l regulation that applies for the purposes of this Act is to be

RSA 2000

Section 2

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 9 read as a reference to the regulation as it applies for the purposes of this Act; (

i) a reference in that provision (

i) to the Tax Court of Canada is to be read as a reference to the Court of King’s Bench, and (ii) to the Federal Court of Appeal is to be read as a reference to the Court of Appeal of Alberta; (

j) a reference in that provisi on to the Minister or the Receiver General is to be read as a reference to the Provincial Minister.

(4) In any case of doubt, the provisions of this Act are to be applied and interpreted in a manner consistent with similar provisions of the federal Act. (4.1) Subsection 104(1) of the federal Act applies for the purposes of this Act.

(5) Section 257 of the federal Act applies for the purposes of this Act. RSA 2000 cA-30 s1;2002 c6 s2;2003 c13 s2;2005 c37 s2; 2015 c21 Sched. 2 s2;2016 c16 Sched. 3 s3;2016 cI-10.5 s82; AR 217/2022;2023 c13 s2 Application 2 Except provisions of this Act that state otherwise, this Act applies to the 2001 taxation year and subsequent taxation years. 2000 cA-35.03 s2

Part 1 Income Tax Division 1 Liability for Tax Liability for tax 3(1) An individual (

a) who was resident in Alberta on the last day of a calendar year, (

b) who was resident in a provi nce other than Alberta or in a territory on the last day of a calendar year and had business income in Alberta in that calendar year, or

RSA 2000

Section 3.1

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 10 (

c) who, not being resident in Canada on the last day of a calendar year, had income for the year must pay tax as required by this Act.

(2) Subject to

section 3.1, no tax is payable under this Act by an individual for a period when that individual was exempt from tax because of subsection 149(1) of the federal Act.

(3) In the case of an individual who died or became bankrupt during the calendar year, the words “calendar year” in subsection (1) shall be read as “taxation year”. RSA 2000 cA-30 s3;2006 c11 s2; 2015 c21 Sched. 2 s2 Liability for income tax re qualifying environmental trust 3.1 A qualifying environmental trust that is resident in Alberta on the last day of a taxation year must pay tax as required by

section 6.2 for that taxation year. 2015 c21 Sched. 2 s2 Division 2 Computation of Tax Specified percentage 4 The specified percentage for the 2025 taxation year and subsequent taxation years is 8%. RSA 2000 cA-30 s4;2001 c13 s3;2025 c9 s2 Taxable income 5(1) An individual’s taxable income for the purposes of this Act is equal to the taxable income of the individual for the purposes of computing tax payable under

Part I of the federal Act.

(2) An individual’s taxable income earned in Canada for the purposes of this Act is equal to the individual’s taxable income earned in Canada for the purposes of computing tax payable under

Part I of the federal Act. RSA 2000 cA-30 s5;2003 c13 s3 6 Repealed 2019 c20 s9(2). Amount of tax payable for 2015 and subsequent taxation years 6.1(1) The tax payable under this Act for a taxation year by an individual who was resident in Alberta on the last day of the calendar year and had no business income outside Alberta in the taxation year is

RSA 2000

Section 6.1

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 11 (

a) if the individual is an individual other than a trust subj ect to

section 122 of the federal Act, (

i) if the individual’s taxable income is less than or equal to $60 000, 8.0% of the individual’s taxable income, (i.1) if the individual’s taxab le income is greater than $60 000 but less than or equal to $151 234, the total of the highest amount that might be determined for an individual under subclause (

i) and 10.0% of the amount by which the individual’s taxable income exceeds $60 000, (ii) if the individual’s tax able income is greater than $151 234 but less than or equal to $181 481, the total of the highest amount that might be determined for an individual under subclause (

i) and 12.0% of the amount by which the individual’s taxable income exceeds $151 234, (iii) if the individual’s tax able income is greater than $181 481 but less than or equal to $241 974, the total of the highest amount that might be determined for an individual under subclause (ii) and 13.0% of the amount by which the individual’s taxable income exceeds $181 481, (iv) if the individual’s taxable income is greater than $241 974 but less than or equal to $362 961, the total of the highest amount that might be determined for an individual under subclause (iii) and 14.0% of the amount by which the individual’s taxable income exceeds $241 974, and (

v) if the individual’s tax able income is greater than $362 961, the total of the highest amount that might be determined for an individual under subclause (iv) and 15.0% of the amount by which the individual’s taxable income exceeds $362 961; (

b) if the individual is a trust subject to

section 122 of the federal Act, the amount determined by the formula A x B where A is the percentage specified for the purposes of clause (a)(

v) for the year, and

RSA 2000

Section 6.1

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 12 B is the trust’s taxab le income for the year.

(2) Repealed 2019 c20 s9(3).

(3) The tax payable under this Act for a taxation year by an individual who was resident in Alberta on the last day of the calendar year and had business income outside Alberta in the taxation year is the amount determined by the formula T x (C – D)/C where T is the tax that would be payable if subsection (1) applied to the individual for the taxation year; C is the individual’s income for the year as determined under

section 1(l)(j)(

i) or (iii), as the case may be; D is the individual’s business income outside Alberta for the year that is included in amount C.

(4) The tax payable under this Act for a taxation year by an individual who was resident in a province or territory other than Alberta on the last day of the calendar year and had business income in Alberta in the taxation year is the amount determined by the formula T x C/D where T is the tax that would be payable if subsection (1) applied to the individual for the taxation year; C is the individual’s business income in Alberta for the year ; D is the individual’s income for the year determined under

section 1(1)(j)(

i) or (iii), as the case may be.

(5) The tax payable under this Act for a taxation year by an individual who (

a) was resident in Alberta t hroughout part of the calendar year, (

b) was not resident in any oth er province or territory after ceasing to be a resident of Alberta, and (

c) was resident in a jurisdic tion outside Canada on the last day of the calendar year,

RSA 2000

Section 6.1

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 13 is the amount determined by the formula T x (C – D)/C where T is the tax that would be payable if subsection (1) applied to the individual for the taxation year; C is the individual’s income for the year as determined under

section 1(l)(j)(i); D is the individual’s business income outside Alberta for the year that is included in amount C.

(6) The tax payable under this Act for a taxation year by an individual who at no time in the year was resident in Canada is the amount determined by the formula T x C/D where T is the tax that would be payable if subsection (1) applied to the individual for the taxation year and the individual’s taxable income for the year was equal to the individual’s taxable income earned in Canada for the year; C is the total of the individual’s income for the year earned in Alberta as determined under

section 2602 of the federal regulation and the taxable capital gain from the disposition of taxable Alberta property as determined by the Alberta regulation; D is the individual’s income for the year as determined under

section 1(1)(j)(ii).

(7) The tax payable under this Act for a taxation year by an individual who (

a) was resident in a jurisdic tion outside Canada on the last day of the calendar year, (

b) was resident in a province or territory other than Alberta in the calendar year immediately prior to becoming a resident in a jurisdiction outside Canada, and (

c) had business income in Al berta in the taxation year is the amount determined by the formula

RSA 2000

Section 6.1

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 14 T x C/D where T is the tax that would be paya ble if subsection (1) applied to the individual for the taxation year; C is the individual’s business income in Alberta for the year; D is the individual’s income for the year as determined under

section 1(1)(j)(i).

(8) In the case of an individual who died or became bankrupt during the calendar year, the words “calendar year” in subsections (1), (3), (4), (5) and (7) shall be read as “taxation year”.

(9) A trust that was resident on the last day of the calendar year and is subject to tax pursuant to paragraph 122(1)(

c) of the federal Act shall pay an additional tax for the year for the purposes of this Act equal to the amount determined by the formula A – (B –

C) where A is the amount that would be determined for B for the year i f (

i) the rate of tax payable under this Act by the trust for each taxation year referred to in the description of B were 15.0%, and (ii) the trust’s taxable income for a particular taxation year referred to in the description of B were reduced by the total of (

A) the amount, if any, that was paid or distributed in satisfaction of all or part of an individual’s interest as a beneficiary under the trust if (

I) the individual was an electing beneficiary, as defined by the federal Act, of the trust for the particular year, (II) the payment or distr ibution can reasonably be considered to be made out of that taxable income, and (III) the payment or dis tribution was made in a taxation year referred to in the description of B,

RSA 2000

Section 6.2

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 15 (

B) the amount that is the portion of the tax payable under the federal Act by the trust for the particular year that can reasonably be considered to relate to the amount determined under paragraph (A), and (

C) the amount that is the portion of the tax payable under the law of the province in which the trust is resident for the particular year, that can reasonably be considered to relate to the amount determined under paragraph (A); B is the total of all amounts each of which is the amount of tax payable under this Act by the trust for a taxation year that precedes the year if that preceding taxation year is (

i) the later of (

A) the first taxation year for which the trust was a qualified disability trust, and (

B) the last taxation year, if any, for which subsection 122(2) of the federal Act applied to the trust, o r (ii) a taxation year that ends a fter the taxation year described in subclause (i); C is the total of all amounts each of which is an amount determined under subclause (ii)(

B) in the description of A in determining the amount for A for the year. 2015 c16 s2;2019 c20 s9(3);2023 c13 s2;2024 c15 s2;2025 c9 s2 Tax payable by qualifying environmental trust 6.2(1) The tax payable under this Act for a taxation year by a qualifying environmental trust is the amount determined by the formula A x B where A is the amount of the qualifyi ng environmental trust’s income that is subject to tax under

Part XII.4 of the federal Act for the taxation year, and B is the percentage that is th e rate of tax under

section 21 of the Alberta Corporate Tax Act applicable to the amount taxable in Alberta for the year for a corporation that had the same taxation year.

RSA 2000

Section 7

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 16

(2) For the purposes of this section,

Part XII.4 of the federal Act applies. 2015 c21 Sched. 2 s2 Division 3 Tax Credits, Rebates and Other Deductions Deductions 7 The amounts that may be deducted under this Division and Division 6 may be deducted only from the amount of tax payable under

section 6.1, except that the amount under

section 13, and the amounts under sections 21 and 23 that can reasonably be considered to be in respect of an amount included in computing the individual’s split income for the year, may also be deducted from tax payable under

section 47. RSA 2000 cA-30 s7;2015 c16 s2;2019 c20 s9(4);2022 c4 s3(2); 2023 c13 s2 Personal credits 8(1) For the purpose of computing the tax payable under this Act for a taxation year by an individual, there may be deducted the amount determined by the formula A x B where A is the specified percentage for the year; B is the total of Marital status (

a) in the case of an individua l who at any time in the year is a married person or a person who is in a common-law partnership who supports the individual’s spouse or common-law partner and is not living separate and apart from the spouse or common-law partner because of a breakdown of their marriage or common-law partnership, an amount equal to the total of (i) $22 323, and (ii) an amount determined by the formula $22 323– C where

RSA 2000

Section 8

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 17 C is the income of the individual’s spouse or common-law partner for the year or, where the individual and the individual’s spouse or common-law partner are living separate and apart at the end of the year because of a breakdown of their marriage or common-law partnership, the spouse’s or common-law partner’s income for the year while married or in the common-law partnership and not so separated, Wholly dependent person (

b) in the case of an individual who does not claim a deductio n for the year under clause (

a) and who, at any time in the year, (

i) i s (

A) a person who is unmarried and who does not live in a common-law partnership, or (

B) a person who is married or in a common-law partnership, who neither supported nor lived with his or her spouse or common-law partner and who is not supported by that spouse or common-law partner, and (ii) whether alone or jointly w ith one or more other persons, maintains a self-contained domestic establishment (in which the individual lives) and actually supports in that establishment a person who, at that time, is (

A) except in the case of a child of the individual, resident in Canada, (

B) wholly dependent for support on the individual, or on the individual and the other person or persons, as the case may be, (

C) related to the individual, and (

D) except in the case of a p arent or grandparent of the individual, either under 18 years of age or so dependent because of mental or physical infirmity, an amount equal to the total of (iii) $22 323, and (iv) an amount determined by the formula

RSA 2000

Section 8

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 18 $22 323 – D where D is the income for the y ear of the dependent person, Basic personal credit - single status (

c) except in the case of an individual entitled to a deductio n under clause (

a) or (b), $22 323, In-home care of relative credit (

d) in the case of an individual who, at any time in the year alone or jointly with one or more persons, maintains a self-contained domestic establishment that is the ordinary place of residence of the individual and of a particular person (

i) who has attained the age of 18 years before that time, (ii) who (

A) is the individual’s child or grandchild, or (

B) is resident in Canada and is the parent, grandparent, brother, sister, aunt, uncle, nephew or niece of the individual or of the individual’s spouse or common-law partner, and (iii) who (

A) in the case of the individual’s parent or grandparent, has attained the age of 65 years before that time, or (

B) in the case of any of t he relatives referred to in subclause (ii), is dependent on the individual because of that particular person’s mental or physical infirmity, the amount determined by the formula $33 467 – D.1 where D.1 is the greater o f $20 545 and the particular person’s income for the year, Dependant credit (

e) for each dependant of the individual for the year who

RSA 2000

Section 8

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 19 (

i) attained the age of 18 years before the end of the year, and (ii) was dependent on the individual because of mental or physical infirmity, the amount determined by the formula $21 458 – E where E is the greater of $853 6 and the income for the year of the dependant, and Infirm dependant credit (

f) in the case of an individual entitled to a deduction in re spect of a person because of clause (

b) and who would also be entitled but for subsection (2)(

d) to a deduction under clause (

d) or (

e) in respect of the same person, the amount by which the amount that would be determined under clause (

d) or (

e) in respect of the person exceeds the amount determined under clause (

b) in respect of the person.

(2) The following rules apply for the purposes of subsection (1): (

a) no amount may be deducted u nder subsection (1) because of clauses (

a) and (

b) of the description of B in subsection (1) by an individual in a taxation year for more than one other person; (

b) no amount may be deducted under subsection (1) because of clause (

b) of the description of B in subsection (1) by an individual for a taxation year for a person in respect of whom an amount is deducted because of clause (

a) of that description by another individual for the year if, throughout the year, the person and that other individual are married to each other or in a common-law partnership with each other and are not living separate and apart because of a breakdown of their marriage or the common-law partnership, as the case may be; (

c) not more than one individual is entitled to a deduction un der subsection (1) because of clause (

b) of the description of B in subsection (1) for a taxation year in respect of the same person or the same domestic establishment and where 2 or more individuals otherwise entitled to such a deduction fail to agree as to the individual by whom the deduction may be

RSA 2000

Section 8

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 20 made, no such deduction for the year shall be allowed to either or any of them; (

d) if an individual is entitled to a deduction under subsecti on (1) because of clause (

b) of the description of B in subsection (1) for a taxation year in respect of any person, no amount may be deducted because of clause (

d) or (

e) of that description by any individual for the year in respect of the person; (

e) if an individual is entitled to a deduction under subsecti on (1) because of clause (

d) of the description of B in subsection (1) for a taxation year in respect of any person, the person is deemed not to be a dependant of any individual for the year for the purpose of clause (

e) of that description; (

f) if more than one individual is entitled to a deduction und er subsection (1) because of clause (

d) or (

e) of the description of B in subsection (1) for a taxation year in respect of the same person, (

i) the total of all amounts so deductible for the year shall not exceed the maximum amount that would be so deductible for the year by any one of those individuals for that person if that individual were the only individual entitled to deduct an amount for the year because of clause (

d) or (

e) for that person, and (ii) if the individuals cannot agree as to what portion of the amount each can so deduct, the Minister may fix the portions; (

g) a reference to income for the year is to be read as a reference to that income determined as if, in computing that income, no amount were deductible under paragraph 20(1)(ww) of the federal Act.

(3) No amount may be deducted under subsection (1) in computing an individual’s tax payable for a taxation year in respect of a person where the individual is required to pay a support amount within the meaning assigned by subsection 56.1(4) of the federal Act to the individual’s spouse or common-law partner or former spouse or common-law partner in respect of the person and the individual (

a) lives separate and apart from the spouse or common-law partner or former spouse or common-law partner throughout the year because of the breakdown of their marriage or common-law partnership, or

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Section 9

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 21 (

b) claims a deduction for the year because of

section 60 of the federal Act in respect of a support amount paid to the spouse or common-law partner or former spouse or common-law partner.

(4) Where, if this

section were read without reference to this subsection, solely because of the application of subsection (3), no individual is entitled to a deduction under clause (

b) of the description of B in subsection (1) for a taxation year in respect of a child, subsection (3) shall not apply in respect of that child for that taxation year.

(5) For the purposes of clauses (

e) and (

f) of the description of B in subsection (1) and subsection (2)(f), the dependant of an individual for a taxation year means a person who at any time in the year is dependent on the individual for support and is (

a) the child or grandchild of the individual or of the individual’s spouse or common-law partner, or (

b) the parent, grandparent, brother, sister, uncle, aunt, nie ce or nephew, if resident in Canada at any time in the year, of the individual or of the individual’s spouse or common-law partner. RSA 2000 cA-30 s8;2001 c13 s3;2002 cA-4.5 s17;2002 c6 s4; 2006 c11 s4;2008 c8 s2;2018 c13 s2;2019 c2 s2;2019 c20 s9(5); 2024 c15 s2 Age credit 9 For the purpose of computing the tax payable under this Act for a taxation year by an individual who, before the end of the year, has attained the age of 65 years, there may be deducted the amount determined by the formula A x ($6221 –

B) where A is the specified per centage for the year; B is 15% of the amount, if any, by which the individual’s income for the year would exceed $46 308 if, in computing that income, no amount were included in respect of a gain from a disposition of property to which

section 79 of the federal Act applies and no amount were deductible under paragraph 20(1)(ww) of the federal Act. RSA 2000 cA-30 s9;2001 c13 s3;2019 c2 s3;2019 c20 s9(6);2024 c15 s2

RSA 2000

Section 10

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 22 Pension credit 10(1) For the purpose of computing the tax payable under this Act for a taxation year by an individual, there may be deducted the amount determined by the formula A x B where A is the specified p ercentage for the year; B is the lesser of (a) $1719, and (

b) the total of (

i) the eligible pension income of the individual for the taxation year, (ii) the total of all amounts received by the individual in the year on account of a retirement income security benefit under

Part 2 of the Veterans Well-being Act (Canada), and (iii) the total of all amounts received by the individual in the year on account of an income replacement benefit payable to the individual under

Part 2 of the Veterans Well-being Act (Canada) if the amount is determined under subsection 19.1(1), paragraph 23(1)(

b) or subsection 26.1(1) of that Act, as modified, where applicable, under

Part 5 of that Act. (2) Subsections 118(7) and (8) of the federal Act apply for the purposes of subsection (1). RSA 2000 cA-30 s10;2019 c2 s6;2019 c20 s9(7);2024 c15 s2 Charitable and other gifts 11(1) For the purpose of computing the tax payable under this Act for a taxation year by an individual, there may be deducted such amount as the individual claims not exceeding the amount determined by the formula A x B + [12.75% x (D - E) + 21% x (C - B - (D - E))] where A i s 6 0 % ; B is the lesser of $200 and amount C;

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Section 12

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 23 C is the amount of the individual’s total gifts for the year u sed to claim a deduction by the individual for the year for the purposes of

section 118.1 of the federal Act; D is the part, if any, of amount C that was made before January 1, 2007; E is the lesser of B and D.

(2) Section 118.1 of the federal Act applies for the purposes of this Act, except (

a) the definition of “first-time donor” included in subsectio n 118.1(1) for the period March 21, 2013 to December 31, 2017 does not apply, (

b) subsections 118.1(3.1) and (3.2) included for the period March 21, 2013 to December 31, 2017 do not apply, and (c) subsection (1) of this

section applies instead of subsecti on 118.1(3) of the federal Act.

RSA 2000 cA-30 s11;2003 c13 s5;2007 c26 s2; 2014 c6 s2;2022 c18 s2 Medical expense credit 12(1) For the purpose of computing the tax payable under this Act for a taxation year by an individual, there may be deducted the amount determined by the formula A x [(B – C) + D] where A is the specified per centage for the year; B is the amount determined in the description of B in subsection 118.2(1) of the federal Act; C is the lesser of $2884 and 3% of the individual’s income for the taxation year; D is the total of all amounts each of which is, in respect of a dependant of the individual (within the meaning assigned by subsection 118(6) of the federal Act, other than a child of the individual who has not attained the age of 18 years before the end of the taxation year), determined by the formula

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Section 13

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 24 E - F where E is the amount determined in the description of E in subsection 118.2(1) of the federal Act; F is the lesser of $2884 and 3% of the dependant’s income for the taxation year.

(2) Section 118.2 of the federal Act applies for the purposes of this Act except that subsection (1) of this

section applies instead of subsection 118.2(1) of the federal Act. RSA 2000 cA-30 s12;2001 c13 s3;2002 cA-4.5 s17; 2006 c11 s5; 2007 c26 s3;2013 c11 s3;2019 c20 s9(8);2024 c15 s2 Credit for mental or physical impairment 13(1) This

section applies where (

a) an individual has one or more severe and prolonged impairments in physical or mental functions, (

b) the effects of the impairment or impairments are such that the individual’s ability to perform more than one basic activity of daily living is significantly restricted where the cumulative effect of those restrictions is equivalent to having a marked restriction in the ability to perform a basic activity of daily living or are such that the individual’s ability to perform a basic activity of daily living is markedly restricted or would be markedly restricted but for therapy that (

i) is essential to sustain a vital function of the individual , (ii) is required to be adminis tered at least 2 times each week for a total duration averaging not less than 14 hours a week, and (iii) cannot reasonably be expected to be of significant benefit to persons who are not so impaired, (

c) in the case of an impairmen t in physical or mental functions the effects of which are such that the individual’s ability to perform a single basic activity of daily living is markedly restricted or would be so restricted but for therapy referred to in clause (b), a medical practitioner has certified in prescribed form that the impairment is a severe and prolonged impairment in physical or mental functions the effects of which are such that the individual’s ability to perform a basic activity of daily living is markedly restricted

RSA 2000

Section 13

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 25 or would be markedly restricted but for therapy referred to in clause (b), where the medical practitioner is a medical doctor, or in the case of (

i) a sight impairment, an optometrist, (ii) a speech impairment, a speech-language pathologist, (iii) a hearing impairment, an audiologist, (iv) an impairment with resp ect to an individual’s ability in feeding or dressing himself or herself, an occupational therapist, (

v) an impairment with respect to an individual’s ability in walking, an occupational therapist, or after February 22, 2005, a physiotherapist, and (vi) an impairment with resp ect to an individual’s ability in mental functions necessary for everyday life, a psychologist, (

d) in the case of on e or more impairments in physical or mental functions the effects of which are such that the individual’s ability to perform more than one basic activity of daily living is significantly restricted, a medical practitioner has certified in prescribed form that the impairment or impairments are severe and prolonged impairments in physical or mental functions the effects of which are such that the individual’s ability to perform more than one basic activity of daily living is significantly restricted and that the cumulative effect of those restrictions is equivalent to having a marked restriction in the ability to perform a single basic activity of daily living, where the medical practitioner is, in the case of (

i) an impairment with respect to the individual’s ability in feeding or dressing himself or herself, or in walking, a medical doctor or an occupational therapist, and (ii) in the case of any other impairment, a medical doctor, (

e) the individual has filed for a taxation year with the Mini ster the certificate described in clause (

c) or (d), and (

f) no amount in respect of remuneration for an attendant or care in a nursing home, in respect of the individual, is included in calculating a deduction under

section 12 (otherwise than because of paragraph 118.2(2)(b.1) of the

RSA 2000

Section 13

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 26 federal Act) for the year by the individual or by any other person.

(2) Where an individual is entitled to deduct an amount under subsection 118.3(1) of the federal Act for the purpose of computing the individual’s tax payable for a taxation year under

Part I of the federal Act, for the purpose of computing the tax payable under this Act for a taxation year by the individual, or that would be so payable if the individual were liable under

section 3 to pay tax for the year, there may be deducted an amount determined by the formula A x ($17 219 +

B) where A is the specified p ercentage for the year; B i s (

a) where the individual has not attained the age of 18 years before the end of the year, the amount, if any, by which ( i ) $ 1 2 9 2 2 exceeds (ii) the amount, if any, by which (

A) the total of all am ounts each of which is an amount paid in the year for the care or supervision of the individual and included in computing a deduction under

section 63 or 64 of the federal Act, as modified by

section 64.01 of that Act, or

section 12 of this Act for a taxation year exceeds (B) $3524, a n d (

b) in any other case, $0.

(3) Section 118.3 of the federal Act applies for the purposes of this Act except that subsections (1) and (2) of this

section apply instead of subsection 118.3(1) of the federal Act. RSA 2000 cA-30 s13;2001 c13 s3;2002 c6 ss2,5;2005 c6 s2; 2007 c26 s4;2008 c8 s3;2019 c20 s9(9);2022 c4 s3(3); 2023 c13 s2;2024 c15 s2

RSA 2000

Section 13.1

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 27 Child adoption credit 13.1(1) In this section, (a) “adoption period”, in respect of an eligible child of an individual, means the period that (

i) begins at the earlier of the time that an application is made for registration with a provincial ministry responsible for adoption (or with an adoption agency licensed by a provincial government) and the time, if any, that an application related to the adoption is made to a Canadian court, and (ii) ends at the later of the time an adoption order is issued by, or recognized by, a government in Canada in respect of that child, and the time that the child first begins to reside permanently with the individual; (b) “eligible adoption expense”, in respect of an eligible chi ld of an individual, means an amount paid for expenses incurred during the adoption period in respect of the adoption of that child, including (

i) fees paid to an adoption agency licensed by a provincial government, (ii) court costs and legal and a dministrative expenses related to an adoption order in respect of that child, (iii) reasonable and necessary t ravel and living expenses of that child and the adoptive parents, (iv) document translation fees, (

v) mandatory fees paid to a foreign institution, (vi) mandatory expenses paid in respect of the immigration of that child, and (vii) any other reasonable expenses related to the adoption required by a provincial government or an adoption agency licensed by a provincial government; (c) “eligible child” of an indi vidual means a child who has not attained the age of 18 years at the time that an adoption order is issued or recognized by a government in Canada in respect of the adoption of that child by that individual.

(2) For the purpose of computing the tax payable under this Act by an individual for the taxation year that includes the end of the

RSA 2000

Section 14

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 28 adoption period in respect of an eligible child of the individual, there may be deducted the amount determined by the formula A x B where A is the specified per centage for the year, and B is the lesser of (a) $19 354, and (

b) the amount determined by the formula C - D where C is the total of all eligible adoption expenses in respect of the eligible child, and D is the total of all amounts each of which is the amount of a reimbursement or any other form of assistance (other than an amount that is included in computing the individual’s income and that is not deductible in computing the individual’s taxable income) that any individual is or was entitled to receive in respect of an amount included in computing the value of C.

(3) Where more than one individual is entitled to a deduction under this

section for a taxation year in respect of the adoption of an eligible child, the total of all amounts so deductible shall not exceed the maximum amount that would be so deductible for the year by any one of those individuals for that child if that individual were the only individual entitled to deduct an amount for the year under this section, and if the individuals cannot agree as to what portion of the amount each can so deduct, the Minister may fix the portions. 2007 c26 s5;2014 c6 s2;2015 c16 s2;2019 c20 s9(10); 2023 c3 s3;2024 c15 s2 Nature of impairment 14

Section 118.4 of the federal Act applies for the purposes of this Act. 2000 cA-35.03 s14 15 Repealed 2019 c20 s9(11).

RSA 2000

Section 17

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 29 16 Repealed 2019 c20 s9(12). Unused tuition and education credits 17(1) In this section, an individual’s unused tuition and education credits at the end of a taxation year are the amount determined by the formula A - B where A is the amount det ermined under this subsection in respect of the individual at the end of the preceding taxation year; B is the amount that the individual may deduct under subsection (1.1) for the year.

(1.1) For the purpose of computing an individual’s tax payable under this Act for a taxation year, there may be deducted the lesser of (

a) the amount determined under subsection (1) in respect of t he individual at the end of the preceding taxation year, and (

b) the amount that would be the individual’s tax payable unde r this Act for the year if no amount were deductible under this Division other than an amount deductible under this

section and any of sections 8 to 10, 13, 13.1 and 19.

(2) Notwithstanding subsection (1), if an individual was not resident in Alberta on the last day of the preceding taxation year, the amount of the individual’s unused tuition and education credits at the end of that year is deemed to equal $0.

(3) For the purposes of this section, an individual’s unused tuition and education credits at the end of the 2000 taxation year are deemed to equal the amount that would be the individual’s unused tuition and education credits at the end of that year under subsections 118.61(1) and (2) of the federal Act if the percentage applied under

section 118.5 of that Act in computing the individual’s tuition and education credits had, at all material times, been the specified percentage instead of the appropriate percentage as defined in that Act. RSA 2000 cA-30 s17;2001 c13 s3;2002 c6 s6;2017 c15 s2; 2019 c20 s9(13)

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Section 18

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 30 Interest on student loan credit 18

Section 118.62 of the federal Act applies for the purposes of this Act, except that references to “the appropriate percentage for the year” are to be read as “the specified percentage for the year”. 2000 cA-35.03 s18 EI and CPP contributions credit 19

Section 118.7 of the federal Act applies for the purposes of this Act, except that the reference to “the appropriate percentage for the year” is to be read as “the specified percentage for the year”. 2000 cA-35.03 s19 20 Repealed 2019 c20 s9(14). Transfer of tax credits 20.1(1)

Section 118.8 of the federal Act applies for the purposes of this Act, except that subparagraph (b)(

i) in the description of C in that

section shall be read as nil.

(2) In applying subsection (1), where a spouse or common-law partner or individual did not reside in Alberta on the last day of the calendar year, any credits transferred by the spouse or common-law partner or individual to another individual for the year under this

section are to be computed on the basis that the spouse or common- law partner or individual is liable under

section 3 to pay tax for the year. 2020 c40 s2 Supplemental tax credit 20.2 For the purposes of computing the tax payable under this Act for a taxation year by an individual, there may be deducted the amount determined by the formula (A − $4800) x 0.25 where A the total of all amounts deducted under sections 8 to 10, 12 to 13.1, 18, 19 and 20.1 for the purposes of computing the tax payable for the taxation year by the individual. 2025 c9 s2 Deduction for taxable dividends 21

Section 121 of the federal Act applies for the purposes of this Act except that (

a) for the 2019 and 2020 taxation years

RSA 2000

Section 22

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 31 (

i) the reference in paragraph (

a) to “9/13” is to be read as “149/890”, and (ii) the reference in paragraph (

b) to “6/11” is to be read as “69/190”, (

b) repealed 2020 c40 s2, a n d (

c) for the 2021 and subsequent taxation years (

i) the reference in paragraph (

a) to “9/13” is to be read as “149/890”, and (ii) the reference in paragraph (

b) to “6/11” is to be read as “227/770”. RSA 2000 cA-30 s21;2007 c26 s7;2009 c16 s2;2014 c6 s2; 2015 c21 Sched. 2 s2;2016 c17 s3;2017 c15 s2;2019 c2 s7; 2019 c20 s9(15);2020 c40 s2 Overseas employment tax credit 22 For the purposes of computing tax payable under this Act for a taxation year by an individual, there may be deducted an amount equal to 35% of the amount that the individual may deduct under

section 122.3 of the federal Act for that taxation year. RSA 2000 cA-30 s22;2001 c13 s3 Foreign tax credit 23(1) An individual who was resident in Alberta on the last day of a taxation year and had income for the year that included income earned in a country other than Canada in respect of which non-business-income tax was paid by the individual to the government of a country other than Canada may deduct for that taxation year the amount, if any, equal to the lesser of (

a) the amount, if any, by which any non-business-income tax paid by the individual for the year to the government of the country other than Canada exceeds, (

i) where

section 127.5 of the federal Act does not apply to the individual for the taxation year, all amounts that could have been claimed by the individual as deductions from tax under that Act for the year under subsection 126(1) of that Act in respect of any non-business-income tax paid to the government of that country, or (ii) where

section 127.5 of the federal Act applies to the individual for the year, the amount of the individual’s special foreign tax credit for the year determined under

RSA 2000

Section 23

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 32

section 127.54 of that Act in respect of any non-business-income tax paid to the government of that country, a n d (

b) that proportion of the tax otherwise payable under this Ac t for that taxation year that (

i) the individual’s amount, if any, calculated under subparagraph 126(1)(b)(

i) of the federal Act from sources in that country for the year, i s o f (ii) the amount, if any, by which (

A) if the individual was r esident in Canada throughout the year, the individual’s income earned in the year in Alberta computed without reference to paragraph 20(1)(ww) of the federal Act, or (

B) if the individual was non-resident at any time in the year, the individual’s income earned in the year in Alberta that is included in the amount determined under paragraph 114(

a) of the federal Act in respect of the individual for the year, exceeds (

C) the total of all amount s each of which is an amount deducted under

section 110.6 or paragraph 111(1)(

b) of the federal Act, or deductible under any of paragraphs 110(1)(

d) to (

g) of the federal Act for the year, in computing the individual’s taxable income for the year.

(2) For the purposes of subsection (1), the non-business-income tax paid by an individual to the government of a country other than Canada in respect of the individual’s income for a year is the non-business-income tax that the individual paid to the government of that country as defined under subsection 126(7) of the federal Act for the purposes of that Act.

(3) In the case of an individual referred to in

section 6.1(5), the words “last day of a taxation year” in subsection (1) shall be read as “last day in the taxation year on which the individual resided in Canada”.

(4) For the purposes of this section,

RSA 2000

Section 24

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 33 (

a) the government of a country other than Canada includes the government of a state, province or other political subdivision of that country, (

b) where an individual’s income for a taxation year is in who le or in part from sources in more than one country other than Canada, subsection (1) shall be read as providing for separate deductions in respect of each of the countries other than Canada, and (

c) if any income from a source in a particular country would be tax-exempt income as defined in subsection 126(7) of the federal Act but for the fact that a portion of the income is subject to an income or profits tax imposed by the government of a country other than Canada, the portion is deemed to be income from a separate source in the particular country.

RSA 2000 cA-30 s23;2002 c6 s8;2004 c1 s3;2005 c6 s5; 2015 c16 s2;2019 c20 s9(16);2022 c4 s3(4) Political contributions 24(1) In this section, (a) “registered candidate” mean s a person who is a registered candidate under the Election Finances and Contributions Disclosure Act; (b) “registered constituency ass ociation” means a registered constituency association under the Election Finances and Contributions Disclosure Act; (b.1) “registered leadership contestant” means a person who is a registered leadership contestant under the Election Finances and Contributions Disclosure Act; (b.2) repealed 2021 c24 s1; (c) “registered party” means a political party that is a registered party under the Election Finances and Contributions Disclosure Act; (d) “registered prospective ca ndidate association” means a registered prospective candidate association under the Election Finances and Contributions Disclosure Act.

(2) Repealed 2015 c21 Sched. 2 s2.

(2.1) In respect of the aggregate amount of contributions under the Election Finances and Contributions Disclosure Act contributed on or after January 1, 2004 by an individual, other than a trust, during

RSA 2000

Section 26

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 34 a taxation year to a registered party, registered constituency association, registered prospective candidate association, registered candidate or registered leadership contestant, that individual may deduct the lesser of the amount of tax payable and an amount equal to (a) 75% of the amount contributed if the aggregate amount of contributions by the individual does not exceed $200, (b) $150 plus 50% of the amount contributed in excess of $200 if the aggregate amount of contributions by the individual exceeds $200 but does not exceed $1100, or (

c) if the aggregate amount of c ontributions by the individual exceeds $1100, the lesser of (i) $1000, and (ii) $600 plus 33 1/3% of the amount contributed in excess of $1100.

(3) Payment of each amount that is included in the aggregate amount of contributions in respect of which a deduction is claimed under subsection (2.1) must be proved by filing with the Provincial Minister receipts signed on behalf of the registered party, registered constituency association, registered prospective candidate association, registered candidate or registered leadership contestant, as the case may be.

(4) An individual is entitled to a deduction under subsection (2.1) in respect of the taxation year only if the individual files an application for the deduction in the prescribed form (

a) with the return for that taxation year, or (

b) within 90 days from the da te of mailing of the notice of assessment or reassessment.

(5) Repealed 2015 c21 Sched. 2 s2. RSA 2000 cA-30 s24;2002 c6 s2;2004 c23 s99;2015 c21 Sched. 2 s2; 2017 c15 s2;2018 c13 s2;2021 c24 s1;2025 c7 s2 25 Repealed 2019 c20 s9(17). Refund to mutual fund trust 26(1) In this section, (a) “Alberta rate” means, in respect of a taxation year, the rate, expressed as a percentage, calculated by multiplying the rate

RSA 2000

Section 26

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 35 for the year as provided by the description of A in

section 6.1(1)(

b) by 1/2; (b) “capital gains redemptions” of a mutual fund trust for a taxation year means that proportion of (

i) the aggregate of (

A) the product obtained when 100 divided by the Alberta rate is multiplied by the trust’s refundable capital gains tax on hand at the end of the year, and (

B) the amount, if any, by which the aggregate of the fair market value at the end of the year of all of the issued units of the trust and all amounts each of which is the amount of any debt owing by the trust, or of any other obligation of the trust to pay an amount, that was outstanding at that time exceeds the aggregate of the cost amounts to it at that time of all of its properties and the amount of any money of the trust on hand at that time, t h a t (ii) the aggregate of amounts each of which is the proportion of an amount paid by the trust in the year on the redemption of a unit in the trust that is included in the proceeds of disposition in respect of that redemption i s o f (iii) the aggregate of the fair market value at the end of the year of all of the issued units of the trust and the amount determined under subclause (ii) in respect of the trust for the year to the extent that that proportion exceeds twice the total of all the amounts each of which is an amount designated under subsection 104(21) of the federal Act for the year by the trust in respect of a unit of the trust redeemed by the trust at any time in the year and after December 31, 2000; (c) “mutual fund trust” has the same meaning as in

section 132 of the federal Act; (d) “refundable capital gains tax on hand” of a mutual fund tr ust at the end of a taxation year means the amount, if any, by which

RSA 2000

Section 26

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 36 (

i) the aggregate of amounts each of which is an amount in respect of that or any previous taxation year throughout which it was a mutual fund trust, equal to the least of (

A) the product obtained by multiplying its taxable income for the year by the rate for the year as provided by the description of A in

section 6.1(1)(b), (

B) the product obtained by multiplying its taxed capital gains for the year by the rate for the year as provided by the description of A in

section 6.1(1)(b), and (

C) the tax payable under th is Part by it for the year, exceeds (ii) the aggregate of amounts each of which is an amount in respect of any previous taxation year throughout which it was a mutual fund trust, equal to its tax refund determined under subsection (3) for the year; (e) “taxed capital gains” has the same meaning as in

section 1 32 of the federal Act.

(2) When an amount is to be refunded to a mutual fund trust in respect of a taxation year pursuant to

section 132 of the federal Act, the Provincial Minister must, subject to subsection (4), at the time and in the manner provided in

section 132 of the federal Act, refund to the mutual fund trust an amount, referred to in this

section as its “capital gains refund” for the year, equal to the amount determined under subsection (3).

(3) The amount to be refunded to a mutual fund trust for a taxation year is equal to the lesser of (

a) the product obtained by multiplying the trust’s capital ga ins redemptions for the year by the Alberta rate, and (

b) the trust’s refundable capital gains tax on hand at the en d of the year.

(4) For the purpose of computing the capital gains refund under subsection (2) for a mutual fund trust in respect of a taxation year, when the mutual fund trust had business income outside Alberta in the taxation year, the refund is that proportion of the capital gains refund for the year, otherwise determined under subsection (2), that the trust’s business income in Alberta in the taxation year is of its income for the year. RSA 2000 cA-30 s26;2002 c6 ss2,9;2015 c16 s2; 2019 c20 s9(18)

RSA 2000

Section 27

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 37 Minimum tax carry over 27(1) Subject to subsections (2), (3), (4), (5) and (6), for the purpose of computing the tax payable under this Act for a taxation year by an individual, there may be deducted an amount equal to 35% of the amount that the individual may deduct under

section 120.2 of the federal Act for that taxation year.

(2) The amount calculated for the purposes of subsection (1) in respect of an individual referred to in

section 6.1(3) is the amount determined by multiplying the amount calculated under subsection (1) by the formula C – D C where C and D are the individual’s amounts for the year as described in

section 6.1(3).

(3) The amount calculated for the purposes of subsection (1) in respect of an individual referred to in

section 6.1(4) is the amount determined by multiplying the amount calculated under subsection (1) by the formula C D where C and D are the individual’s amounts for the year as described in

section 6.1(4).

(4) The amount calculated for the purposes of subsection (1) in respect of an individual referred to in

section 6.1(5) is the amount determined by multiplying the amount calculated under subsection (1) by the formula C – D C where C and D are the individual’s amounts for the year as described in

section 6.1(5).

(5) The amount calculated for the purposes of subsection (1) in respect of an individual referred to in

section 6.1(6) is the amount determined by multiplying the amount calculated under subsection (1) by the formula C D where C and D are the individual’s amounts for the year as described in

section 6.1(6).

RSA 2000

Section 28

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 38

(6) The amount calculated for the purposes of subsection (1) in respect of an individual referred to in

section 6.1(7) is the amount determined by multiplying the amount calculated under subsection (1) by the formula C D where C and D are the individual’s amounts for the year as described in

section 6.1(7). RSA 2000 cA-30 s27;2001 c13 s3;2002 c6 s10; 2015 c16 s2;2019 c20 s9(19) Division 4 Child and Family Benefit

Interpretation 28 In this Division, (a) “adjusted earned income” of an individual for a taxation year means the total of all amounts each of which is the earned income for the year of the individual or of the person who was the individual’s cohabiting spouse or common-law partner at the end of the year; (b) “adjusted income”, “base taxation year”, “cohabiting spous e or common-law partner”, “eligible individual”, “qualified dependant”, “return of income” and “shared-custody parent” have the same meanings as in

section 122.6 of the federal Act; (b.1) “cohabiting spouse or common-law partner” has the meaning given to it in

section 122.6 of the federal Act; (c) “earned income” of an indi vidual for a taxation year has the same meaning as in subsection 63(3) of the federal Act, as modified, where applicable, under paragraph 63(3.1)(

b) of that Act; (d) “overpayment” means an overpayment that an individual is deemed to have made under

section 30.2. RSA 2000 cA-30 s28;2002 cA-4.5 s17;2013 c11 s3; 2019 c20 s9(21);2022 c4 s3(5) 29 to 30.1 Repealed 2019 c20 s9(22). Child and family benefit 30.2(1) An eligible individual is deemed to have made an overpayment in a month on account of the eligible individual’s

RSA 2000

Section 30.2

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 39 liability under this Act for the base taxation year in relation to that month if (

a) the eligible individual has filed a return of income for the base taxation year, and (

b) the eligible individual was resident in Alberta at the beginning of the month and on the last day of the immediately preceding month.

(2) Subject to subsection (4), the amount that an eligible individual is deemed to have overpaid in a month is determined by the formula A + B where A is the positive amount, if a ny, determined by the formula (C – D) 12 where C is the lesser of (

a) if the person was an eligible individual at the beginning of the month in respect of one or more qualified dependants, the total of (i) $767 for the first qualified dependant, (ii) $698 for the 2nd qualified dependant, (iii) $418 for the 3rd qualified dependant, and (iv) $138 for the 4th qualified dependant, a n d (

b) the amount, if any, by which the eligible individual’s adjusted earned income for the base taxation year in relation to the month exceeds $2760, multiplied by 15%; D is the amount, if any, by which the eligible individual’s adjusted income for the base taxation year in relation to the month exceeds $46 191, multiplied by

RSA 2000

Section 30.2

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 40 (a) 3.40% where the eligible individual has one qualified dependant, (b) 6.49% where the eligible individual has 2 qualified dependants, (c) 8.34% where the eligible individual has 3 qualified dependants, and (d) 8.95% where the eligible individual has 4 or more qualified dependants; B is the positive amount, if a ny, determined by the formula (E – F) 12 where E is, if the person was an eligible individual at the beginning of the month in respect of one or more qualified dependants, the total of (a) $1499 for the first qualified dependant, (b) $749 for the 2nd qualified dependant, (c) $749 for the 3rd qualified dependant, and (d) $749 for the 4th qualified dependant; F is the amount, if any, by which the eligible individual’s adjusted income for the base taxation year in relation to the month exceeds $27 565, multiplied by (a) 8.05% where the eligible individual has one qualified dependant, (b) 12.07% where the e ligible individual has 2 qualified dependants, (c) 16.09% where the e ligible individual has 3 qualified dependants, and (d) 20.11% where the elig ible individual has 4 or more qualified dependants.

(3) Notwithstanding subsection (2), if an eligible individual is a shared-custody parent in respect of one or more qualified

RSA 2000

Section 30.3

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 41 dependants at the beginning of a month, the overpayment deemed by subsection (2) to have arisen during that month is equal to the amount determined by the formula (A + B) 2 where A is the amount d etermined under subsection (2) calculated without reference to this subsection; B is the amount d etermined under subsection (2) calculated without reference to this subsection and subparagraph (b)(ii) of the definition of “eligible individual” in

section 122.6 of the federal Act.

(4) If the total amount that an eligible individual is deemed to have overpaid during a 12-month period from July of one year to June of the next year would be, except for this subsection, greater than $0 and less than $10, the total amount that the eligible individual is deemed to have overpaid during that 12-month period is $10. 2019 c20 s9(23);2022 c19 s1;2024 c15 s2 Repayment resulting from death 30.3(1) Subject to subsection (2), no obligation to repay all or a portion of a refund of overpayment made under

section 30.2 arises as a result of the death of a person who, but for the person’s death, would be an eligible individual or qualified dependant for the purposes of that overpayment. (2) Subsection (1) does not apply with respect to a refund of overpayment or any portion thereof if the refund or portion of the refund arose as a result of the provision of false or misleading information. 2019 c20 s9(23) Transitional 30.4(1) Notwithstanding any other provision of this Act, any entitlement of an individual under this Act with respect to a deemed overpayment under

section 30 as it read before it was repealed is extinguished at the end of the day on December 31, 2025, and no amount shall be refunded after that date.

(2) In respect of any month that relates to a base taxation year before 2019,

section 30.1, as it read at the beginning of that month, continues to apply notwithstanding its repeal, irrespective of whether a return for the base taxation year was filed prior to July 1, 2020. 2019 c20 s9(23);2025 c9 s2

RSA 2000

Section 31

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 42 Application of federal Act 31 Subsections 122.61(3) and (3.1) and 122.62(1), (2), (4), (5), (6), (7), (8), (9) and (10) of the federal Act apply in respect of an overpayment. RSA 2000 cA-30 s31;2024 c15 s2 Cohabiting spouse or common-law partner 32(1) Despite

section 30.2, if an eligible individual has a cohabiting spouse or common-law partner at the end of a base taxation year, the eligible individual is not deemed to have made an overpayment in respect of the base taxation year unless the cohabiting spouse or common-law partner has filed a return of income for the base taxation year.

(2) The Provincial Minister may waive the requirement for an eligible individual’s cohabiting spouse or common-law partner to file a return of income under subsection (1) if the eligible individual has made an election under subsection 122.62(5) or (6) of the federal Act. RSA 2000 cA-30 s32;2002 cA-4.5 s17;2002 c6 s2;2013 c11 s3; 2019 c20 s9(24) Payment of refund 33(1) The Provincial Minister may, based on considerations of administrative efficiency, refund an overpayment within or after the month in which the overpayment is deemed to arise or before the month in which the overpayment is expected to be deemed to arise.

(2) A refund of an overpayment and costs relating to the refund are payable from the taxes, interest, penalties and other amounts collected under this Act. RSA 2000 cA-30 s33;2002 c6 s2;2019 c20 s9(25) Protection for refund 34(1) A refund of an overpayment (

a) subject to clause (b), may not be charged or given as security, (

b) may not be assigned except under a prescribed enactment, (

c) is exempt from (

i) writ proceedings as defined in the Civil Enforcement Act, and

RSA 2000

Section 35

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 43 (ii) distress proceeding s authorized under the Civil Enforcement Act or any other law that is in force in Alberta, a n d (

d) may not be retained by way of deduction or set-off except in respect of amounts that have been paid under

section 30.2 or 30.4.

(2) Anything done in contravention of subsection (1) is void. 2000 cA-35.03 s34;2015 c21 Sched. 2 s2;2019 c20 s9(26) Regulations 35 The Lieutenant Governor in Council may make regulations (

a) specifying, with or without modifications, additional provisions of the federal Act that apply in respect of an overpayment; (

b) establishing rules to determine if an individual was resid ent in Alberta for the purposes of

section 30.2(1)(b); (

c) prescribing enactments for the purposes of

section 34(1)(b ). 2000 cA-35.03 s35;2019 c20 s9(27) Division 4.01 Investor Tax Credits Investor tax credits 35.01(1) In this section, (a) “individual” means an individual described in

section 3(1) , but does not include an estate or a trust; (b) “investor tax credit” mea ns the total of all tax credit amounts shown on all investor tax credit certificates issued to an individual for share purchases (

i) made during the calendar year, or (ii) subject to an election made under subsection (11); (c) “investor tax credit certif icate” means a tax credit certificate issued under

section 21 or 39 of the Investing in a Diversified Alberta Economy Act that is not revoked or cancelled.

(2) Subject to this section, if, in respect of a taxation year, an individual has filed an investor tax credit certificate, there must be

RSA 2000

Section 35.01

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 44 deducted from the tax otherwise payable by that individual under this Act in that taxation year the lesser of (

a) the investor tax credit, and (b) $60 000.

(3) The Provincial Minister may pay to an individual the amount, if any, by which the amount of the deduction under subsection (2) exceeds the amount of tax otherwise payable under this Act in that taxation year up to a maximum of $60 000.

(4) If, in any of the subsequent 4 taxation years, an individual has not used all of the investor tax credit available under subsection (2) or (3), there must be deducted from the tax otherwise payable under this Act in that taxation year an amount equal to the least of (

a) the unused part of the investor tax credit, (

b) the amount of tax that would otherwise be payable but for the unused part, and (c) $60 000.

(5) If, in any year referred to in subsection (4), an individual has, after making the deduction under that subsection, not deducted all of the unused investor tax credit referred to in that subsection, the Provincial Minister may pay to that individual an amount equal to the lesser of (

a) the amount that was not so used before any deduction under subsection (4), and (b) $60 000, minus the amount of tax otherwise payable under this Act in that taxation year.

(6) Where an individual who has been issued an investor tax credit certificate dies and at the time of his or her death has not deducted or been paid the full amount of the investor tax credit to which he or she is entitled under subsection (2), (3), (4) or (5), the Provincial Minister must pay to the estate of that deceased individual an amount equal to the lesser of (

a) the unused part of the investor tax credit, and (

b) an amount determined by the formula

RSA 2000

Section 35.02

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 45 (5 -

A) x $60 000 where A is the number of years that have passed since the taxation year in which the individual’s most recently issued investor tax credit certificate was filed with his or her annual return, not exceeding 5 years.

(7) The aggregate of all amounts that may be deducted by the individual or paid to the individual under subsection (2), (3), (4) or (5) in any year must not exceed $60 000.

(8) Deductions and payments under this

section in respect of investor tax credits are deemed to be deducted or paid, as the case may be, in the order that the certificates relating to the tax credits were issued.

(9) An individual who is entitled to a deduction or payment under this

section must file a copy of the investor tax credit certificate with his or her annual return for any taxation year in respect of which a deduction or payment under this

section applies.

(10) Investor tax credit certificates must be filed with the Provincial Minister in the taxation year in which they were issued.

(11) Notwithstanding subsection (10), an individual may make, and file with the Provincial Minister, an election in the prescribed form to treat a share purchase made within the first 60 days after the end of a calendar year as having been made in the immediately preceding calendar year and not in the calendar year of purchase, in which case the purchase is deemed to have been made in that immediately preceding calendar year.

(12) An individual is entitled to a deduction or payment in respect of an investor tax credit under this

section only if the individual files an application for the investor tax credit in the prescribed form within 3 years after the end of the taxation year in respect of which the investor tax credit certificate is issued.

(13) An investor tax credit certificate that is revoked or cancelled under the Investing in a Diversified Alberta Economy Act is deemed never to have been issued. 2016 cI-10.5 s82 Division 4.02 Alberta Affordability Program

Interpretation 35.02 In this Division,

RSA 2000

Section 35.03

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 46 (a) “Benefit Minister” means, in respect of an overpayment deemed to have been made under

section 35.03(1), the Minister of Children’s Services and, in respect of an overpayment deemed to have been made under

section 35.03(4) or (5), the Minister of Seniors, Community and Social Services; (b) “eligible individual”, “qua lified dependant”, “return of income” and “shared-custody parent” have the same meanings as in

section 122.6 of the federal Act; (c) “overpayment” means an overpayment that an individual is deemed to have made under

section 35.03; (d) “program period” means the period beginning on January 1, 2023 and ending on June 30, 2023. 2022 c19 s1 Alberta affordability program 35.03(1) An eligible individual is deemed to have made an overpayment in a month during the program period on account of the eligible individual’s liability under this Act for the 2023 taxation year if the eligible individual (

a) was resident in Alberta on a prescribed date, and (

b) meets any other pr escribed criteria.

(2) The amount that an eligible individual is deemed to have overpaid in each month in which subsection (1) deems an overpayment to have been made is $100 for each qualified dependant the eligible individual has on a prescribed date or within a prescribed period.

(3) Notwithstanding subsection (2), if an eligible individual is a shared-custody parent in respect of one or more qualified dependants on the date or within the period prescribed for the purposes of subsection (2), the overpayment deemed by subsection (2) to have been made during that month is $50 for each qualified dependant the eligible individual has on that prescribed date or within that prescribed period.

(4) An individual is deemed to have made an overpayment in a month during the program period on account of the individual’s liability under this Act for the 2023 taxation year if the individual (

a) was resident in Alber ta on a prescribed date, (

b) was at least 65 years of age on a prescribed date or within a prescribed period, and

RSA 2000

Section 35.04

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 47 (

c) meets any other pr escribed criteria.

(5) An individual is deemed to have made an overpayment in a month during the program period on account of the individual’s liability under this Act for the 2023 taxation year if the individual (

a) was resident in Alber ta on a prescribed date, (

b) was receiving benefits, incom e support payments or services under one or more of the following on a prescribed date or during a prescribed period: (

i) section 3 of the Assured Income for the Severely Handicapped Act; (ii)

section 1.2 of the Persons with Developmental Disabilities Services Act; (iii)

section 5 of the Income and Employment Supports Act, (

c) has not been deem ed to have made an overpayment in that month under subsection (4), and (

d) meets any other pr escribed criteria.

(6) The amount that an individual is deemed to have overpaid in each month in which subsection (4) or (5) deems an overpayment to have been made is $100.

(7) Notwithstanding any other provision in this Division, a Benefit Minister, on or before December 31, 2023, may deem an individual who is not otherwise deemed to have made an overpayment under this Division, including where

section 35.05(4) applies, to have made an overpayment in one or more months during the program period if the Benefit Minister is satisfied that deeming such overpayment is consistent with the purposes of this Division.

(8) For greater certainty, an individual who is deemed to have made an overpayment under more than one subsection in this

section may be deemed to have made overpayments under subsections (1) and (4) or subsections (1) and (5) in the same month. 2022 c19 s1 Repayment resulting from death 35.04(1) Subject to subsection (2), no obligation to repay all or a portion of a refund of an overpayment under this Division arises as a result of the death of a person who, but for the person’s death, would be an eligible individual or qualified dependant, or an

RSA 2000

Section 35.05

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 48 individual deemed to have made an overpayment under

section 35.03(4) or (5), for the purposes of that overpayment. (2) Subsection (1) does not apply with respect to a refund of an overpayment or any portion thereof if the refund or portion of the refund arose as a result of the provision of false or misleading information. 2022 c19 s1 Refund of overpayment 35.05(1) An overpayment under this Division shall be refunded by the applicable Benefit Minister.

(2) Before a taxpayer’s return of income for the 2023 taxation year is filed and a notice of assessment is sent in respect of that year, the applicable Benefit Minister, based on considerations of administrative efficiency, may refund an overpayment within or after the month in which the overpayment is deemed to arise or before the month in which the overpayment is expected to be deemed to arise.

(3) A Benefit Minister, before refunding an overpayment, may require some or all individuals who have been, or are expected to be, deemed to have made an overpayment to file an application in the form and manner specified by that Benefit Minister.

(4) Where a Benefit Minister requires an individual to file an application under subsection (3) and the application is not filed before July 1, 2023, any entitlement of the individual under this Division is extinguished and no amount shall be refunded.

(5) If the applicable Benefit Minister determines that a payment in respect of an overpayment under this Division was made to a person who was not eligible for it, the amount of the payment is recoverable from the person and is a debt due by the person to the Crown. 2022 c19 s1 Administration 35.06(1) Where an application referred to in

section 35.05(3) is received by a Benefit Minister in respect of an individual, the Benefit Minister shall, with all due dispatch, review the application and determine whether an overpayment is deemed to have been made under this Division by the individual.

(2) The Benefit Minister shall, with all due dispatch, notify the individual in writing of a determination under subsection (1).

(3) Every individual who

RSA 2000

Section 35.07

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 49 (

a) files an application for a refund in accordance with

section 35.05(3), or (

b) is otherwise refunded an overpayment shall provide, at the applicable Benefit Minister’s request and within the period specified by the applicable Benefit Minister, any information requested by the applicable Benefit Minister to determine the individual’s entitlement to a refund.

(4) Subsections 122.62(4), (5), (6) and (7) of the federal Act apply in respect of an overpayment, with any modifications necessary.

(5) Information collected under this Division is subject to

section 79 as if it were tax information. 2022 c19 s1 Reconsideration 35.07(1) An individual, within 90 days of the sending of a notice under

section 35.06(2), may request, in the form and manner specified by the applicable Benefit Minister, that the applicable Benefit Minister reconsider the individual’s application.

(2) On receipt of a request under subsection (1), the applicable Benefit Minister shall, with all due dispatch, (

a) confirm or vary t he determination, and (

b) notify the individual in writing of the determination unde r clause (a).

(3) There is no appeal from a determination of a Benefit Minister made under subsection (2).

(4) For greater certainty,

section 165 of the federal Act does not apply in respect of this Division. 2022 c19 s1 Protection for refund 35.08(1) A refund of an overpayment (

a) subject to clause (b), may not be charged or given as security, (

b) may not be assigned except under a prescribed enactment, (

c) is exempt from (

i) writ proceedings as defined in the Civil Enforcement Act, and

RSA 2000

Section 35.09

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 50 (ii) distress proceeding s authorized under the Civil Enforcement Act or any other law that is in force in Alberta, a n d (

d) may not be retained by way of deduction or set off except in respect of amounts that have been paid under this Division.

(2) Anything done in contravention of subsection (1) is void. 2022 c19 s1 Regulations 35.09 The Lieutenant Governor in Council may make regulations (

a) respecting dates and period s for the purposes of

section 35.03, including prescribing dates for the purposes of

section 35.03(1)(a), (2), (4)(

a) and (

b) and (5)(

a) and (

b) and prescribing periods for the purposes of

section 35.03(2), (4)(

b) and (5)(b); (

b) respecting criteria for the purposes of

section 35.03(1)(b), (4)(

c) and (5)(d), including prescribing individual or household income limits with reference to a prior taxation year; (

c) specifying, with or without modifications, additional provisions of the federal Act that apply or do not apply in respect of an overpayment; (

d) establishing rules to determine if an individual was resid ent in Alberta for the purposes of

section 35.03(1)(a), (4)(

a) and (5)(a); (

e) prescribing enactments for the purposes of

section 35.08(1)(b); (

f) respecting additional responsibilities of Benefit Minister s relating to the administration of this Division. 2022 c19 s1 Division 4.03 Attraction Bonus

Interpretation 35.091(1) In this Division, (a) “Benefit Minister” means the Minister of Jobs, Economy, Trade and Immigration;

RSA 2000

Section 35.092

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 51 (b) “overpayment” means an overpayment that an individual is deemed to have made under

section 35.092; (c) “return of income” has the same meaning as in

section 122.6 of the federal Act.

(2) For the purposes of sections 35.092(1) and 35.094(4)(a), an eligible individual is an individual who (

a) i s (

i) a Canadian citizen, or (ii) a permanent resident as defined in subsection 2(1) of the Immigration and Refugee Protection Act (Canada), (

b) is 18 years of age or older, (

c) is resident in Alberta, (

d) was resident in Alberta throughout the immediately preceding 365 days, (

e) became resident in Alberta on or after a prescribed date, (

f) has filed a return of income for the 2024 taxation year an d, in respect of that taxation year, (

i) was residen t in Alberta, and (ii) has received a notice of assessment, (

g) i s (

i) an employee in a pres cribed occupation who meets prescribed employment criteria, or (ii) a self-employed individual in a prescribed occupation who meets prescribed self-employment criteria, a n d (

h) meets any other pr escribed criteria. 2024 c4 s2;2025 c20 s5 Attraction bonus 35.092(1) An individual who files an application in accordance with

section 35.094(1) and is an eligible individual at the time of filing is deemed to have made an overpayment on account of the individual’s liability under this Act for the 2024 taxation year at the

RSA 2000

Section 35.093

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 52 time the Benefit Minister approves the application in accordance with

section 35.094(2).

(2) The amount that an individual is deemed by subsection (1) to have overpaid is $5000. 2024 c4 s2 Refund of overpayment 35.093(1) Subject to subsection (2), the Benefit Minister shall refund an overpayment under this Division.

(2) Where the individual deemed to have made the overpayment is, or is about to become, liable to make any payment to the Crown in right of Alberta, the Benefit Minister (

a) may apply the overpayment or any portion thereof to the liability, and (

b) shall notify, with all due dispatch and in writing, the individual of that action, if the Benefit Minister applies the overpayment or any portion thereof to the liability.

(3) Where at any time the Benefit Minister determines that an amount has been refunded to an individual or applied to the liability of an individual in excess of the amount to which the individual was entitled under this Division, (

a) the excess amount is deemed to be an amount payable by the individual to the Crown in right of Alberta, and (

b) the Benefit Minister may recover the excess amount as a debt in any court of competent jurisdiction or in any manner provided by this Act.

(4) The Benefit Minister shall notify, with all due dispatch and in writing, the individual of a determination made under subsection (3).

(5) Notwithstanding

section 54(1) of this Act, subsections 164(2.01) and (3) of the federal Act do not apply in respect of this Division. 2024 c4 s2 Administration 35.094(1) An application referred to in

section 35.092(1) must (

a) include any information specified by the Benefit Minister, and

RSA 2000

Section 35.094

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 53 (

b) be filed in the form and manner and by any deadline specified by the Benefit Minister.

(2) Subject to subsection (3), where an application filed in accordance with subsection (1) is received by the Benefit Minister, the Benefit Minister, with all due dispatch, shall (

a) review the application, and (

b) subject to subsections (4), (5) and (7), approve or deny t he application.

(3) Subject to subsection (8), the Benefit Minister shall review, and approve or deny, applications filed in accordance with subsection (1) in the order in which the applications are received by the Benefit Minister.

(4) The Benefit Minister may approve an application filed in accordance with subsection (1) only if the Benefit Minister determines that (

a) the individual who filed th e application was an eligible individual at the time of filing, and (

b) approval of the application will not cause the total cumulative amount of overpayments refunded under this Division to exceed the total of (i) $10 000 000, and (ii) a prescribed amount, if any.

(5) The Benefit Minister shall approve an application filed in accordance with subsection (1) if the Benefit Minister determines that the conditions set out in subsection (4)(

a) and (

b) are satisfied.

(6) The Benefit Minister shall notify, with all due dispatch and in writing, the individual who filed the application of an approval or denial made under subsection (2)(b).

(7) Where the Benefit Minister denies an application because the Benefit Minister determines that the condition set out in subsection (4)(

a) is not satisfied, the Benefit Minister shall delay approving any other applications under subsection (2)(

b) to the extent necessary to ensure that it is possible for the Benefit Minister to approve the application under

section 35.095(2)(

b) without breaching the condition set out in subsection (4)(b).

(8) If an amount is prescribed for the purposes of subsection (4)(b)(ii) and the Benefit Minister denied one or more applications

RSA 2000

Section 35.094

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 54 before the amount was prescribed because the Benefit Minister determined that the condition set out in subsection (4)(

b) was not satisfied, the Benefit Minister, before reviewing, and approving or denying, any other applications under subsection (2), shall review, and approve or deny, the denied applications again under subsection (2) in the order in which the Benefit Minister originally received them.

(9) Every individual who files an application in accordance with subsection (1) shall provide, at the Benefit Minister’s request and within the period specified by the Benefit Minister, any information requested by the Benefit Minister for the purpose of administering or enforcing this Division.

(10) For greater certainty, the Benefit Minister may make a request under subsection (9) at any time before or after the Benefit Minister (

a) approves or denies the individual’s application under subsection (2)(b), and (

b) if applicable, refunds an overpayment to the individual under

section 35.093(1) or applies the overpayment or any portion thereof to the liability of the individual under

section 35.093(2).

(11) Subject to the regulations, information collected under this Division is subject to

section 79 as if it were tax information.

(12) Notwithstanding

section 1(3)(

j) of this Act, a reference to the Minister in subsection 164(2) of the federal Act, and a reference to the Minister or the Receiver General in any other prescribed provisions of the federal Act or the federal regulation that apply for the purposes of this Act, are to be read as a reference to the Benefit Minister when applying those provisions for the purposes of this Division.

(13) Notwithstanding any other provision of this Act, a reference to the Provincial Minister in any prescribed provisions of this Act is to be read as a reference to the Benefit Minister when applying those provisions for the purposes of this Division.

(14) Where the Benefit Minister is required under this Division to notify an individual in writing, the Benefit Minister may notify the individual by electronic message to the electronic address most recently provided by the individual to the Benefit Minister for the purposes of this Division. 2024 c4 s2

RSA 2000

Section 35.095

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 55 Reconsideration 35.095(1) Within 30 days of the sending of a notice under

section 35.093(4) or 35.094(6), as applicable, an individual may request, in the form and manner specified by the Benefit Minister, that the Benefit Minister reconsider, as applicable, the Benefit Minister’s (

a) determination made under

section 35.093(3) in respect of the excess amount refunded to the individual or applied to the liability of the individual, or (

b) denial made under

section 35.094(2)(

b) in respect of the individual’s application.

(2) On receipt of a request under subsection (1), the Benefit Minister, with all due dispatch, shall, (

a) in the case of a determination made under

section 35.093(3 ), confirm, vary or vacate the determination, or (

b) in the case of a denial made under

section 35.094(2)(b), a nd subject to

section 35.094(4) and (5), confirm the denial or approve the application.

(3) The Benefit Minister shall notify, with all due dispatch and in writing, the individual who made the request of the reconsideration decision made under subsection (2).

(4) There is no appeal from a reconsideration decision made under subsection (2).

(5) For greater certainty,

section 57 of this Act and

section 165 of the federal Act do not apply in respect of this Division. 2024 c4 s2 Regulations 35.096(1) The Lieutenant Governor in Council may make regulations (

a) prescribing a date for the purposes of

section 35.091(2)(e ); (

b) prescribing occupations and employment criteria for the purposes of

section 35.091(2)(g)(i); (

c) prescribing occupations and self-employment criteria for t he purposes of

section 35.091(2)(g)(ii); (

d) prescribing criteria for the purposes of

section 35.091(2) (h); (

e) prescribing an amount for the purposes of

section 35.094(4)(b)(ii);

RSA 2000

Section 35.4

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 56 (

f) prescribing circumstances i n which information collected under this Division is not subject to

section 79 as if it were tax information; (

g) prescribing, for the purposes of

section 35.094(12), provisions of the federal Act or the federal regulation that apply for the purposes of this Act; (

h) prescribing provisions of this Act for the purposes of sec tion 35.094(13); (

i) specifying, with or without modifications, additional provisions of the federal Act or the federal regulation that apply or do not apply in respect of an overpayment; (

j) respecting additional responsibilities of the Benefit Mini ster relating to the administration of this Division.

(2) A regulation made under this

section may be made effective with respect to a period occurring before it is made. 2024 c4 s2 Division 4.1 Repealed 2013 c11 s3. Division 4.2 Alberta Climate Leadership Adjustment Rebate 35.2 and 35.3 Repealed 2019 c20 s9(28). Transitional 35.4 Notwithstanding any other provision of this Act, any entitlement of an individual under this Act with respect to a deemed payment under

section 35.3 as it read before it was repealed is extinguished at the end of the day on December 31, 2025, and no amount shall be refunded after that date. 2019 c20 s9(29);2025 c9 s2 Division 5 Restrictions on Credits Trusts 36 No deductions may be made under sections 8 to 10, 12 to 13.1, 17 to 20.2, 22 and 24 in computing the tax payable under this Act for a taxation year by a trust. 2000 cA-35.03 s36;2025 c9 s2

RSA 2000

Section 36.1

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 57 Restriction on credit amounts for part-year residents 36.1(1) Where an individual is resident in Canada throughout part of a calendar year and throughout another part of the calendar year is non-resident, this

section applies in computing the amounts that may be deducted under sections 8 to 20.1 for the purposes of this Act.

(2) Where an individual is resident in Canada throughout part of a calendar year and throughout another part of the calendar year is non-resident, for the purpose of computing the individual’s tax payable under this Act for the year, (

a) the amounts deductible for the year under sections 8 to 20 .1 in respect of the part of the year that is not included in the period or periods referred to in clause (

b) are computed as though such part were the whole taxation year, and (

b) the individual is allowed only (

i) such of the deductions under sections 10, 11, 12, 13.1, 18 and 19 as can reasonably be considered wholly applicable, and (ii) such part of the deductions permitted under sections 8, 9, 13 and 20.1 as can reasonably be considered applicable to the period or periods in the year throughout which the individual is resident in Canada, computed as though that period or those periods were the whole taxation year.

(3) The amount deductible for the year by the individual under each provision referred to in subsection (2) cannot exceed the amount that would have been deductible under that provision had the individual been resident in Canada throughout the year. 2005 c6 s7;2007 c26 s8;2019 c20 s9(30):2022 c4 s3(6) Credits in year of bankruptcy 37 Despite sections 8 to 20.1, for the purpose of computing an individual’s tax payable under this Act for a taxation year that ends in a calendar year in which the individual becomes bankrupt, the individual is allowed only (

a) such of the deductions as the individual is entitled to un der sections 10, 11, 12, 13.1, 18 and 19 as can reasonably be considered wholly applicable to the taxation year, and (

b) such part of the deductions as the individual is entitled to under sections 8, 9, 13 and 20.1 as can reasonably be considered applicable to the taxation year,

RSA 2000

Section 38

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 58 except that the total of the amounts so deductible for all taxation years of the individual in the calendar year under any of those provisions cannot exceed the amount that would have been deductible under that provision in respect of the calendar year if the individual had not become bankrupt. RSA 2000 cA-30 s37;2007 c26 s9;2019 c20 s9(31); 2022 c4 s3(7) Business income outside Alberta 38 Despite sections 8, 9, 11, 12, 13, 17, 18, 19 and 20.1, for the purposes of computing tax payable under this Act for a taxation year by an individual referred to in

section 6.1(3), the amount that may be deducted under those provisions must not exceed the portion of such amount determined by the formula A x C – D C where A is the total of those credits under sections 8, 9 , 11, 12, 13, 17, 18, 19 and 20.1 that the individual is entitled to claim; C and D are the individual’s am ounts for the year as described in

section 6.1(3). RSA 2000 cA-30 s38;2001 c13 s3;2002 c6 s18;2003 c13 s7; 2015 c16 s2;2019 c20 s9(32);2020 c23 s1;2022 c4 s3(8) Business income in Alberta 39 Despite sections 8 to 13.1, 17 to 20.1 and 21 to 23, for the purposes of computing tax payable under this Act for a taxation year by an individual referred to in

section 6.1(4), the amount that may be deducted under those sections must not exceed the portion of such amount determined by the formula A x C D where A is the total of those credits under sections 8, 9, 11, 12, 13, 17, 18, 19 and 20.1 that the individual is entitled to claim; C and D are the individual’s am ounts for the year as described in

section 6.1(4). RSA 2000 cA-30 s39;2001 c13 s3;2003 c13 s8;2007 c26 s10; 2015 c16 s2;2019 c20 s9(33);2022 c4 s3(8);2025 c9 s2

RSA 2000

Section 40

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 59 Proration of credits for emigrants from Canada 40(1) Despite sections 8, 9, 11, 12, 13, 17, 18, 19 and 20.1, for the purposes of computing tax payable under this Act for a taxation year by an individual referred to in

section 6.1(5), the amount that may be deducted under those provisions must not exceed the portion of such amount determined by the formula A x (C –

D) C where A is the total of those credits under sections 8, 9, 11, 12, 13, 17, 18, 19 and 20.1 that the individual is entitled to claim, and C and D are the individual’s am ounts for the year as described in

section 6.1(5).

(2) Despite sections 8 to 13.1, 17 to 20.1 and 21 to 23, for the purposes of computing tax payable under this Act for a taxation year by an individual referred to in

section 6.1(7), the amount that may be deducted under those sections must not exceed the portion of such amount determined by the formula A x C D where A is the total of those credits under sections 8, 9, 11, 12, 13, 17, 18, 19 and 20.1 that the individual is entitled to claim, and C and D are the individual’s am ounts for the year as described in

section 6.1(7). RSA 2000 cA-30 s40;2002 c6 s11;2005 c6 s8;2007 c26 s11; 2015 c16 s2;2019 c20 s9(34);2022 c4 s3(8);2025 c9 s2 Tax payable by non-resident 41(1) Sections 8, 9, 10 and 12 of this Act,

section 13 of this Act with respect to the application of subsections 118.3(2) and (3) of the federal Act and sections 13.1 and 20.1 of this Act do not apply for the purpose of computing the tax payable under this Act for a taxation year by an individual who at no time in the year is resident in Canada unless all or substantially all of the individual’s income for the year is included in computing the individual’s taxable income earned in Canada for the year.

RSA 2000

Section 42

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 60

(2) For an individual referred to in

section 6.1(6), the amount that may be deducted under subsection (1) for the year must not exceed the portion of such amount determined by the formula A x C D where A is the total of those credits under sections 8, 9, 11, 12, 13, 18, 19 and 20.1 that the individual is entitled to claim, and C and D are the individual’s am ounts for the year as described in

section 6.1(6). RSA 2000 cA-30 s41;2002 c6 s12;2007 c26 s12; 2009 c16 s3;2015 c16 s2;2019 c20 s9(35);2022 c4 s3(9) Division 6 General Ordering of credits 42 In computing an individual’s tax payable under this Act, the following provisions must be applied in the following order: sections 8, 9, 19, 10, 13.1, 13, 17, 20.1, 12, 11, 18, 21, 22, 27, 23, 24 and 20.2.

RSA 2000 cA-30 s42;2002 c6 s13;2003 c13 s9;2007 c26 s13; 2019 c20 s9(36);2022 c4 s3(10);2025 c9 s2 Credits in separate returns 43 Where a separate return of income with respect to an individual is filed under subsection 70(2), 104(23) or 150(4) of the federal Act for a particular period and another return of income under this Act with respect to the individual is filed for a period ending in the calendar year in which the particular period ends, for the purpose of computing the tax payable under this Act by the individual in those returns, the total of all deductions claimed in all those returns under any of sections 10 to 19 of this Act and

section 118.9 of the federal Act cannot exceed the total that could be deducted under those provisions for the year with respect to the individual if no separate returns were filed under subsections 70(2), 104(23) and 150(4) of the federal Act. 2000 cA-35.03 s43 44 Repealed 2019 c20 s9(37). Transitional 44.1 For the purpose of calculating any amount that an eligible individual is deemed to have overpaid in a month under

section

RSA 2000

Section 44.2

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 61 30.4,

section 44, as it read immediately before the end of the day on June 30, 2020, continues to apply notwithstanding its repeal. 2019 c20 s9(38) Indexing 44.2(0.1) In this section, the “Alberta escalator” means, for a calendar year after 2025, (

a) if a percentage is prescribed for the year on or before th e first day of the year, the prescribed percentage, and (

b) if no percentage is prescribed for the year on or before t he first day of the year, the lesser of (i) 2%, and (ii) the amount, adjusted in such manner as may be prescribed and expressed as a percentage rounded to the nearest one-tenth of a percent or, where the result obtained is equidistant from 2 consecutive one-tenths, to the higher one-tenth, that is determined by the formula A – 1 B where A is the Consumer Price Index for Alberta for the 12-month period that ended on the last September 30 before that year, and B is the Consumer Price Index for Alberta for the 12-month period immediately preceding the period mentioned in the description of A.

(0.2) A percentage prescribed for the purposes of subsection (0.1)(

a) must not be negative.

(0.3) Where a percentage determined under subsection (0.1)(b)(ii) would be a negative percentage, it shall be deemed to be 0%.

(1) For taxation years ending after 2025, each of the amounts expressed in dollars in sections 6.1, 8(1)(a), (b), (c), (

d) and (e), 9, 10, 12(1), 13(2), 13.1(2) and 20.2 is to be adjusted so that each amount to be used under the provision for the taxation year is the total of (

a) the amount that would, but for subsection (4), be the amou nt used under the provision for the immediately preceding taxation year, and

RSA 2000

Section 44.2

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 62 (

b) the product obtained by multiplying (

i) the amount referred to in clause (

a) b y (ii) the Alberta escalator for the taxation year. (1.1) Subsection (1) does not apply for the purposes of adjusting, for the 2023 taxation year, the amount expressed in dollars in clause (

a) in the description of B in the formula in

section 13.1(2).

(2) Where the base taxation year, as defined in

section 122.6 of the federal Act, in relation to a particular month is after 2024, each of the amounts expressed in dollars in

section 30.2(2), except the amount of $2760, is to be adjusted so that the amount to be used under that subsection for the month is the total of (

a) the amount that would, but for subsection (4), be the amou nt used under

section 30.2(2) for the month that is one year before the particular month, and (

b) the product obtained by multiplying (

i) the amount referred to in clause (

a) b y (ii) the Alberta escalator for the taxation year following the base taxation year.

(3) In this section, the Consumer Price Index for Alberta for any 12-month period is the result arrived at by (

a) aggregating the Consumer Price Index for Alberta, as published by Statistics Canada under the authority of the Statistics Act (Canada), adjusted in such manner as may be prescribed, for each month in that period, (

b) dividing the aggregate obtained under clause (

a) by 12, an d (

c) rounding the result obtained under clause (

b) to the neare st one-thousandth or, where the result obtained is equidistant from 2 consecutive one-thousandths, to the higher one-thousandth.

(4) Where an amount referred to in this section, when adjusted as provided in this section, is not a multiple of one dollar, it must be rounded to the nearest multiple of one dollar or, where it is

RSA 2000

Section 45

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 63 equidistant from 2 such consecutive multiples, to the higher multiple. 2022 c19 s1;2023 c3 s3;2024 c15 s2;2025 c9 s2 Bankrupt individuals 45 Subsection 128(2) of the federal Act applies for the purposes of this Act. 2000 cA-35.03 s45 Lump sum payments 46(1) Subject to subsections (2), (3), (4), (5) and (6), there must be added in computing an individual’s tax payable pursuant to this Act for a taxation year an amount equal to 35% of the total of any amounts added pursuant to

section 120.3 or 120.31 of the federal Act or

section 40 of the Income Tax Application Rules (Canada) for the purpose of computing the individual’s tax payable pursuant to

Part I of the federal Act for the taxation year.

(2) The amount calculated for the purposes of subsection (1) in respect of an individual referred to in

section 6.1(3) is the amount determined by multiplying the amount calculated under subsection (1) by the formula C – D C where C and D are the individual’s amounts for the year as described in

section 6.1(3).

(3) The amount calculated for the purposes of subsection (1) in respect of an individual referred to in

section 6.1(4) is the amount determined by multiplying the amount calculated under subsection (1) by the formula C D where C and D are the individual’s amounts for the year as described in

section 6.1(4).

(4) The amount calculated for the purposes of subsection (1) in respect of an individual referred to in

section 6.1(5) is the amount determined by multiplying the amount calculated under subsection (1) by the formula

RSA 2000

Section 47

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 64 C – D C where C and D are the individual’s amounts for the year as described in

section 6.1(5).

(5) The amount calculated for the purposes of subsection (1) in respect of an individual referred to in

section 6.1(6) is the amount determined by multiplying the amount calculated under subsection (1) by the formula C D where C and D are the individual’s amounts for the year as described in

section 6.1(6).

(6) The amount calculated for the purposes of subsection (1) in respect of an individual referred to in

section 6.1(7) is the amount determined by multiplying the amount calculated under subsection (1) by the formula C D where C and D are the individual’s amounts for the year as described in

section 6.1(7). RSA 2000 cA-30 s46;2001 c13 s3;2002 c6 s14; 2015 c16 s2;2019 c20 s9(39) Division 7 Other Taxes Payable Tax on split income 47(1) In this section, “income earned in the taxation year in Alberta” means the income earned in the taxation year in Alberta as determined in accordance with the federal regulation made for the purposes of the definition of “income earned in the year in a province” in subsection 120(4) of the federal Act.

(2) There must be added to a specified individual’s tax payable under this Act for a taxation year, where the individual has income earned in the taxation year in Alberta, the amount determined by the formula A x B x C/D where

RSA 2000

Section 48

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 65 A is the individual’s split income for the year; B is the highest percentage specified for the purposes of

section 6.1(1)(

a) for the year; C is the specified i ndividual’s income earned in the taxation year in Alberta; D is the specified i ndividual’s income for the year as defined in subsection 120(3) of the federal Act.

(3) Section 120.4 of the federal Act applies for the purposes of this Act except that subsection (2) of this

section applies instead of subsection 120.4(2) of the federal Act. RSA 2000 cA-30 s47;2001 c13 s3;2015 c16 s2; 2019 c20 s9(40); 2022 c4 s3(11);2024 c15 s2 Minimum tax 48(1) Subject to subsections (2), (3), (4), (5) and (6), if an individual is required to pay tax under

section 127.5 of the federal Act in respect of a taxation year, the amount of the additional minimum tax that the individual is required to pay under this Act in respect of that taxation year is 35% of the amount that would be determined under subsection 120.2(3) of the federal Act for the taxation year if that subsection were read without reference to paragraph (c).

(2) The amount calculated for the purposes of subsection (1) in respect of an individual referred to in

section 6.1(3) is the amount determined by multiplying the amount calculated under subsection (1) by the formula C – D C where C and D are the individual’s amounts for the year as described in

section 6.1(3).

(3) The amount calculated for the purposes of subsection (1) in respect of an individual referred to in

section 6.1(4) is the amount determined by multiplying the amount calculated under subsection (1) by the formula C D where C and D are the individual’s amounts for the year as described in

section 6.1(4).

RSA 2000

Section 49

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 66

(4) The amount calculated for the purposes of subsection (1) in respect of an individual referred to in

section 6.1(5) is the amount determined by multiplying the amount calculated under subsection (1) by the formula C – D C where C and D are the individual’s amounts for the year as described in

section 6.1(5).

(5) The amount calculated for the purposes of subsection (1) in respect of an individual referred to in

section 6.1(6) is the amount determined by multiplying the amount calculated under subsection (1) by the formula C D where C and D are the individual’s amounts for the year as described in

section or 6.1(6).

(6) The amount calculated for the purposes of subsection (1) in respect of an individual referred to in

section 6.1(7) is the amount determined by multiplying the amount calculated under subsection (1) by the formula C D where C and D are the individual’s amounts for the year as described in

section 6.1(7). RSA 2000 cA-30 s48;2001 c13 s3;2002 c6 s15; 2015 c16 s2;2019 c20 s9(41)

Part 1.1 Repealed 2013 c11 s3.

Part 2 Returns, Assessments and Appeals Application of

Part 49(1) In addition to applying to the 2001 taxation year and subsequent taxation years, this Part applies to matters under the old Act.

(2) In this Part, “this Act” includes the old Act. 2000 cA-35.03 s49

RSA 2000

Section 50

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 67 Returns 50

Section 150 of the federal Act applies for the purposes of this Act. 2000 cA-35.03 s50 Estimates, assessment and payment of tax 51(1) Sections 150.1, 151, 152, 153 of the federal Act, except subsections 153(1.02), (1.03) and (1.04) and sections 231.6, 231.7 and 231.8 of that Act, apply for the purposes of this Act.

(1.1) If at any time the Provincial Minister ascertains the tax consequences to an individual because of

section 85.1(2) with respect to a transaction, the Provincial Minister (

a) shall, in the case of a determination under

section 85.1(7 ), determine any amount that is, or could at a subsequent time be, relevant for the purposes of computing the income, taxable income or taxable income earned in Canada of, tax or other amount payable by, or amount refundable to, the individual under this Act, (

b) may, in any case not described in clause (a), determine an y amount referred to in clause (a), and (

c) shall, if a determination is made under this subsection, send to the individual, with all due dispatch, a notice of determination stating the amount so determined.

(2) Even if the normal reassessment period as defined in subsection 152(3.1) of the federal Act for an individual in respect of a taxation year has elapsed, if the tax payable under

Part I of the federal Act by the individual for the year is reassessed, the Provincial Minister must reassess or make additional assessments or assess tax, interest, penalties or other amounts under this Act, as the circumstances require, and determine the amount of the refundable tax credit, if any, to which the individual is entitled for the year.

(3) If the Provincial Minister is entitled under this Act to reassess or make an additional assessment or assess tax, interest, penalties or other amounts, the Provincial Minister may also determine the entitlement to and the amount, if any, of refundable tax credits as the circumstances require, and any limitations on that reassessment, additional assessment or assessment apply to the determination. RSA 2000 cA-30 s51;2002 c6 s2;2007 c26 s15; 2022 c4 s3(12);2025 c20 s5

RSA 2000

Section 52

Chapter A-30 ALBERTA PERSONAL INCOME TAX ACT 68 Computation of amount payable 52(1) Subsections 70(2) and 104(2) and sections 155, 156, 156.1, 158, 159, 160, 160.1, 160.2, 160.3 and 161, except subsection (4), of the federal Act apply for the purposes of this Act.

(2) In the application of

section 155 of the federal Act, the amount estimated under paragraph 155(1)(

a) of the federal Act by the individual is determined as if the tax payable under the federal Act were computed under the definition of “tax otherwise payable under this Part” in subsection 120(4) of the federal Act.

(3) In the application of

section 156 of the federal Act, the amount estimated under paragraph 156(1)(

a) of the federal Act by the individual is determined as if the tax payable under the federal Act were computed under the definition of “tax otherwise payable under this Part” in subsection 120(4) of the federal Act.

(4) If because of

section 156.1 of the federal Act an individual is not required to pay instalments, the requirements for payment by instalments under this Act are not applicable, and the individual must pay, on or before April 30 in the year following the particular taxation year, the individual’s tax as estimated under this Act for that taxation year.

(5) In applying subsection 160.1(1) of the federal Act, “refund” includes a refund that arises because of a provision of this Act (

a) that allows an individual t o deduct an amount from the tax payable under this Act, or (

b) that deems an amount to have been paid by an individual as or on account of the tax payable under this Act by the individual. 2000 cA-35.03 s52;2022 c4 s3(13) Penalties 53 Sections 162, 163 and 163.1 of the federal Act apply for the purposes of this Act. 2000 cA-35.03 s53 Refunds 54(1)

Section 164 of the federal Act applies for the purposes of this Act.

(2) If a tax collection agreement is in effect and because of a decision referred to in subsection 164(4.1) of the federal Act a repayment of tax, interest or penalties under the federal Act for a taxation year is made to an individual or any security acc

Document details

Collection	Alberta — Consolidated Statutes
Citation	RSA 2000 cA-30
Type	statute
Volume / chapter	RSA 2000 cA-30
Language	en
Format	pdf
Source	PROVINCIAL
Identifier	1f0bc024c40e5d5a9d9bb8c38e14c9fbdb006a59

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