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Alberta Personal Tax Credits

Non-Refundable Personal Tax Credits

Non-Refundable Personal Tax Credits Tables - federal & all provinces and territories

Alberta Dividend Tax Credits

Charitable Donations Tax Credit

Alberta provides a tax credit for charitable donations. AB's highest income tax rate is 15%, but it sets a rate of 21% for donations over $200.

Private Member's Bill 202 received Royal Assent in late 2022, increasing the donation tax credit rate for the first $200 of a charitable donation to 60% instead of 10%. This measure was included in the Alberta 2023 Budget, and the 60% rate was in effect starting January 1, 2023. This means that it may be advantageous for donors who don't donate annually to claim a lower amount than the actual donation, and carry forward the remainder to future years.

Refundable Tax Credits

Alberta Moving Bonus

The one-time Alberta is Calling Moving Bonus (Attraction Bonus) was introduced by the Alberta 2024 Budget. This program will give up to 2,000 eligible skilled tradespersons (employees or self-employed individuals) a $5,000 refundable tax credit.

Eligibility:

	Moved to Alberta between May 1 and December 31, 2024
	Alberta resident for at least 365 days consecutive days after the move, at the time of application
	Tax resident of Alberta for 2024, must have received a 2024 Notice of Assessment (NOA) from Canada Revenue Agency (CRA)
	Canadian citizen or permanent resident
	18 years of age or older at the time of application
	work in an eligible occupation (see link below)

Eligible applicants can start applying on May 1, 2025. Applications will be assessed on a first-come, first-served basis.

See:

Alberta is Calling: Moving Bonus

Alberta is Calling: Moving Bonus Program - Eligible Occupations

Alberta Child and Family Benefit (ACFB)

As per the Alberta 2019 Budget, the Alberta Family Employment Tax Credit (AFETC) and the Alberta Child Benefit (ACB) were replaced by the Alberta Child and Family Benefit (ACFB) beginning in July 2020.

This non-taxable refundable benefit is for Alberta families with children. There is no need to apply for the ACFB. Eligibility is determined from information the federal government uses to calculate the Canada child benefit (CCB), and from prior year's income tax returns filed by both spouses. Payments are made in August, November, February and May.

The maximum benefit from the ACFB, beginning in July 2024, is:

Number of Children	Base component (max.)/year	Working component (max.)/year
1 child	$1,469	$752
2 children	2,204	1,437
3 children	2,939	1,847
4 or more children	3,674	1,982

The benefit amounts for the base component and working component are reduced once family net income exceeds $25,935 or $43,460.

For more details and current payment amounts, see the Province of Alberta Child and Family Benefit page.

Revised: September 20, 2024