Source: https://www.global-regulation.com/law/canada/503697/alberta-personal-income-tax-act.html
Timestamp: 2018-04-24 07:02:00
Document Index: 187149439

Matched Legal Cases: ['art 2', 'art 3', 'art 4', 'art 4', 'art 5', 'art 1']

Alberta Personal Income Tax Act (Canada)
Link to law: http://www.qp.alberta.ca/1266.cfm?page=a30.cfm≤g_type=Acts&isbncln=9780779787227&display=html
ALBERTA PERSONAL INCOME TAX ACT ALBERTA PERSONAL INCOME TAX ACT
Division 1 Liability for Tax
Division 2 Computation of Tax
6 Amount of tax payable for 2014 and previous taxation years
6.1 Amount of tax payable for 2015 and subsequent taxation years
Division 3 Tax Credits, Rebates and Other Deductions
Division 4 Family Employment Tax Credit
Division 5 Restrictions on Credits
Division 7 Other Taxes Payable
Part 2 Returns, Assessments and Appeals
Part 3 Collection of Tax
67 Reciprocal enforcement of judgments Part 4 Administration and Enforcement
Part 4.1 Tax Avoidance
Part 5 Transitional Provisions, Consequential Amendments and Coming into Force
(r) “refundable tax credit” means a tax credit under Part 1, Division 4 or Division 4.1;
RSA 2000 cA‑30 s1;2002 c6 s2;2003 c13 s2;2005 c37 s2
(2) 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.
RSA 2000 cA‑30 s3;2006 c11 s2
Amount of tax payable for 2014 and previous taxation years
A x B x C D
A x B x (C-D) C
RSA 2000 cA‑30 s6;2002 c6 s3;2003 c13 s4;2004 c1 s2; 2006 c11 s3;2015 c16 s2
Amount of tax payable for 2015 and subsequent taxation years
RSA 2000 cA‑30 s8;2001 c13 s3;2002 cA‑4.5 s17;2002 c6 s4; 2006 c11 s4;2008 c8 s2
RSA 2000 cA‑30 s11;2003 c13 s5;2007 c26 s2; 2014 c6 s2
RSA 2000 cA‑30 s12;2001 c13 s3;2002 cA‑4.5 s17; 2006 c11 s5;2007 c26 s3;2013 c11 s3
RSA 2000 cA‑30 s13;2001 c13 s3;2002 c6 ss2,5; 2005 c6 s2;2007 c26 s4;2008 c8 s3
16(1) For the purpose of computing the tax payable under this Act for a taxation year by an individual, there may be deducted an amount determined by the formula
(2) Subsection (1) does not apply unless the enrolment is proven by filing with the Provincial Minister a certificate in the prescribed form issued by the designated educational institution and containing prescribed information and, in respect of a designated educational institution described in subparagraph (a)(ii) of the definition “designated educational institution” in subsection 118.6(1) of the federal Act, the individual has attained the age of 16 years before the end of the year and is enrolled in the program to obtain skills for, or to improve the individual’s skills in, an occupation.
(3) Section 118.6 of the federal Act applies for the purposes of this Act except that subsections (1) and (2) of this section apply instead of subsection 118.6(2) of the federal Act, and subsection 118.6(2.1) of the federal Act does not apply.
RSA 2000 cA‑30 s16;2001 c13 s3;2002 c6 s2;2005 c6 s3; 2007 c26 s6;2014 c6 s2
17(1) Subsections 118.61(1) and (2) of the federal Act apply for the purposes of this Act.
(2) If an individual was not resident in Alberta on the last day of the preceding taxation year, the individual’s unused tuition and education credits at the end of that 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 sections 118.5 and 118.6 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.
(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 sections 118.5 and 118.6 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
20(1) Section 118.8 of the federal Act applies for the purposes of this section.
(a) the references to sections 118.5 and 118.6 in the description of A are to be read as references to sections 15 and 16, respectively, of this Act, and
(b) effective January 1, 2005, the reference to “appropriate percentage for the taxation year” in the description of A is to be read as “the specified percentage for the year”.
(2) Section 118.9 of the federal Act applies for the purposes of this Act.
RSA 2000 cA‑30 s20;2001 c13 s3;2002 cA‑4.5 s17; 2002 c6 s7;2005 c6 s4;2013 c11 s3
(g) for the 2012 taxation year and subsequent taxation years
(h) for the 2014 taxation year and subsequent taxation years
RSA 2000 cA‑30 s21;2007 c26 s7;2009 c16 s2;2014 c6 s2
RSA 2000 cA‑30 s23;2002 c6 s8;2004 c1 s3; 2005 c6 s5;2015 c16 s2
(2) In respect of the aggregate amount of contributions under the Election Finances and Contributions Disclosure Act contributed by an individual during a taxation year to a registered party, registered constituency association or registered candidate, that individual may deduct the lesser of the amount of tax payable and an amount equal to
(a) in the case of a registered party, a registered constituency association or a registered candidate who is a candidate under the Election Act, for contributions made before January 1, 2004 in respect of an election under the Election Act,
(i) 75% of the amount contributed if the aggregate amount of contributions by the individual does not exceed $150,
(ii) $112.50 plus 50% of the amount contributed in excess of $150 if the aggregate amount of contributions by the individual exceeds $150 but does not exceed $825, or
(B) $450 plus 33 1/3% of the amount contributed in excess of $825,
if the aggregate amount of contributions by the individual exceeds $825,
(b) in the case of a registered party that has nominated a candidate under the Senatorial Selection Act or a registered candidate who is a candidate under the Senatorial Selection Act, for contributions in respect of an election under the Senatorial Selection Act,
if the aggregate amount of contributions by the individual exceeds $825.
(2.1) In respect of the aggregate amount of contributions under the Election Finances and Contributions Disclosure Act contributed by an individual during a taxation year to a registered party, registered constituency association or registered candidate, that individual may deduct the lesser of the amount of tax payable and an amount equal to
(a) in the case of a registered party, a registered constituency association or a registered candidate who is a candidate under the Election Act, for contributions made on or after January 1, 2004 in respect of an election under the Election Act,
(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) or (2.1) must be proved by filing with the Provincial Minister receipts signed on behalf of the registered party, registered constituency association or registered candidate, as the case may be.
(4) An individual is entitled to a deduction under subsection (2) or (2.1) in respect of the taxation year only if the individual files an application for the deduction in the prescribed form
(5) If, as a result of an assessment or reassessment of tax payable for the taxation year, an individual has not claimed the maximum deduction under subsection (2) to which the individual is entitled, the individual may file a revised application for the deduction in the prescribed form within 90 days from the date of mailing of the notice of assessment or reassessment in respect of the individual for that taxation year, but not afterwards.
RSA 2000 cA‑30 s24;2002 c6 s2;2004 c23 s99
RSA 2000 cA‑30 s25;2003 c13 s6;2004 c1 s4; 2004 c21 s22;2005 c6 s6
RSA 2000 cA‑30 s27;2001 c13 s3;2002 c6 s10; 2015 c16 s2
1 (A ‑ B) 12
(b) 8% of 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;
B is 4% of the amount, if any, by which the eligible individual’s adjusted income for the base taxation year in relation to the month exceeds $35 525.
RSA 2000 cA‑30 s30;2005 c21 s2;2008 c8 s4;2013 c11 s3
(d) may not be retained by way of deduction or set‑off except in respect of amounts that have been paid under section 30.
2000 cA‑35.03 s34
A x C – D C
RSA 2000 cA‑30 s38;2001 c13 s3;2002 c6 s18; 2003 c13 s7;2015 c16 s2
RSA 2000 cA‑30 s39;2001 c13 s3;2003 c13 s8; 2007 c26 s10;2015 c16 s2
A x (C – D) C
RSA 2000 cA‑30 s40;2002 c6 s11;2005 c6 s8; 2007 c26 s11;2015 c16 s2
RSA 2000 cA‑30 s41;2002 c6 s12;2007 c26 s12; 2009 c16 s3;2015 c16 s2
RSA 2000 cA‑30 s42;2002 c6 s13;2003 c13 s9; 2007 c26 s13
A – 1 B
A ‑ 1 B
RSA 2000 cA‑30 s44;2001 c13 s3;2005 c21 s3;2006 c11 s7; 2007 c26 s14;2008 c8 s5;2015 c16 s2
C – D C
RSA 2000 cA‑30 s46;2001 c13 s3;2002 c6 s14; 2015 c16 s2
RSA 2000 cA‑30 s48;2001 c13 s3;2002 c6 s15; 2015 c16 s2
RSA 2000 cA‑30 s79;2002 c6 s2;2008 c32 s7;2008 c39 s17
(iii) to increase a refund of tax, or of another amount in respect of tax, under any other federal or provincial Act or regulation,
(d) to be a transaction that
(i) would, if this Act were read without reference to this section, result, directly or indirectly, in a misuse of the provisions of any one or more of
(B) the Income Tax Regulations (Canada) as they apply for the purposes of this Act,
(C) the Income Tax Application Rules (Canada) as they apply for the purposes of this Act,
(D) a tax treaty, or
(E) any other enactment that is relevant in computing tax or any other amount payable by or refundable to a person under this Act or in determining any amount that is relevant for the purposes of that computation,
(ii) would result directly or indirectly in any abuse having regard to the provisions referred to in subclause (i), other than this section, read as a whole.