Other Alberta Individual Credits & Deductions
While many Albertans benefit from high-profile credits, there are additional provincial and federal tax breaks for individuals and families. This directory covers important but sometimes overlooked credits, including those for charitable and political donations, the basic personal amount, spousal and dependent amounts, and more.
Directory of Additional Alberta Individual Credits
Charitable & Political Donation Credits
Charitable Donations: Alberta offers a provincial tax credit of 10% on the first $200 of eligible donations and 21% on amounts above $200, which stacks with the federal donation credit. To claim:
- Donate to a registered Canadian charity and obtain an official receipt.
- Enter the donation on your federal and Alberta tax returns (Line 34900 on T1).
- Carry forward unused credits for up to 5 years.
Case Example: If you donate $500 in a year, the Alberta credit is 10% on the first $200 ($20) and 21% on the next $300 ($63), for a total of $83. Combined with the federal credit, the total tax savings can exceed 45% of your donation.
Political Donations: Alberta's provincial credit for political contributions is calculated as follows:
- 75% on the first $200
- 50% on the next $900 (up to $1,100 total)
- 33.33% on the next $1,200 (max credit $1,000 per year)
Claim on the Alberta tax return; receipts required.
Case Example: You donate $300 to an Alberta political party. The credit is 75% of $200 ($150) plus 50% of $100 ($50) = $200 credit. The maximum claimable credit is $1,000.
Basic Personal Amount
Every Alberta taxpayer can claim a non-refundable credit on their first portion of income, reducing provincial tax owed. For 2025, the Alberta basic personal amount is indexed to inflation (check the Alberta government for current value; often matches or is close to the federal amount).
- This credit is claimed automatically when filing your return on the Alberta 428 form.
- Reduces provincial tax payable for all residents with taxable income.
Case Example: If the basic personal amount is $21,885 and the provincial rate is 10%, the credit reduces your tax by $2,188.
Spousal & Dependent Amounts
If you support a spouse/common-law partner or an eligible dependent, you may claim a spousal or equivalent-to-spouse amount. Additional credits may apply for children or other dependents. Eligibility depends on the dependent’s net income and relationship.
- Claimed on the Alberta 428 form.
- Spousal amount is reduced by the dependent’s net income.
Case Example: If your spouse has $0 income, you can claim the full spousal amount (e.g., $21,885). If they earned $10,000, you would claim $21,885 - $10,000 = $11,885. This reduces your Alberta tax by $1,188 (10%).
Other Credits & Deductions
- Medical expense credits (AB & federal): Claim eligible unreimbursed medical expenses above the lower of 3% of net income or the annual threshold.
- Disability tax credit: See Alberta Disability Credits for details.
- Tuition and education amounts: See Alberta Education Credits.
- Caregiver and support amounts: Claimed if you support an elderly or infirm relative.
- Adoption expense credit: Claimed federally and on your Alberta return.
- Canada Workers Benefit: Federal refundable credit for low-income workers.
Case Example: You support your elderly parent (net income $12,000). You may claim the Alberta caregiver amount (see AB 428), reducing your tax by up to several hundred dollars.
For more details on each of these credits, refer to the Alberta General Income Tax and Benefit Package or consult a tax professional. Most credits are claimed by completing the appropriate lines on your federal and provincial tax forms.
Practical Tips for Maximizing & Transferring Credits
- Charitable and political donation credits can be carried forward for up to 5 years if not fully used in the year of donation; consider timing large donations for higher-income years.
- Spousal, basic, and dependent credits may be transferred between spouses or family members in some cases (e.g., unused tuition, disability credits).
- Always coordinate claims between spouses to ensure credits are claimed by the person who can use them most effectively.
- Review eligibility rules if your dependent’s or spouse’s income fluctuates during the year, as this can affect your claim.
Documentation & Audit-Proofing Your Claims
- Keep all donation receipts (official tax receipts from registered charities or political parties) for at least 6 years.
- For spousal and dependent claims, retain proof of relationship (birth certificates, marriage/common-law documents) and records of your dependent’s net income (T4, T1 slips).
- Medical expenses: Keep all receipts, practitioner certifications, and insurance statements showing unreimbursed costs.
- For caregiver/support/elderly credits: Keep proof of residency and infirmity/disability status.
- For tuition/education amounts: Retain T2202 (tuition) and RL-8 forms.
Thorough records will make responding to any CRA or Alberta government audit straightforward.
Related Alberta Individual Tax Topics & Claim Strategies
- Alberta Individual Tax Breaks Directory – Find all Alberta personal credits and links to federal pages
- Family & Children Credits – Child/family-specific programs, adoption credits, and stacking with federal credits
- Seniors Credits – Senior-specific amounts, property tax deferral, and stacking with federal age credits
- Disability & Health Credits – Detailed disability tax credit, AISH, caregiver and medical expenses
- Education Credits – Tuition, student loan interest, and transfer strategies
- Canada-Wide Individual Credits – How to coordinate federal and Alberta claims
- Medical Expense Tax Credits – Alberta and federal eligibility and claim process
- Disability Tax Credit Guide – National and Alberta tips for maximizing this credit
For additional strategies, coordinate credits between spouses for optimal benefit, and always review recent Alberta and CRA tax guides for any legislative changes.