Source: http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/t4032/2013/t4032ab-gnrlnf-eng.html
Timestamp: 2013-05-23 06:57:07
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T4032-AB - Payroll Deductions Tables - CPP, EI, and income tax deductions - Alberta - Effective January 1, 2013
Businesses > Payroll > T4032 > 2013
Payroll Deductions Tables - CPP, EI, and income tax deductions - Alberta
T4032-AB(E) Rev. 13
Note: Return to the previous page to access the tables in sections B to E below.
What's new as of January�1,�2013
Tax rate Personal amounts
Chart 2 – 2013 federal claim codes
Chart 3 – 2013 Alberta claim codes
There is no change to the Alberta tax rate for 2013.
The provincial personal amounts are indexed for 2013.
RC4120, Employers' Guide – Filing the T4 Slip and Summary RC4157, Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary
For more information and examples, see Chapter 1, “General Information,” in Guide T4001, Employers' Guide – Payroll Deductions and Remittances.
0.00 to 43,561.00 15%
For 2013, the provincial personal amounts are indexed. They have been increased based on changes in the consumer price index.
The indexing factor for January 1, 2013, is 1.8%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1AB, 2013 Alberta Personal Tax Credits Return.
For 2013, the Alberta's tax rate is 10% of the taxable income.
Basic personal amount $ 17,593
Spouse or common-law partner amount $ 17,593
Amount for an eligible dependant $ 17,593
For more detailed information on the personal amounts, see Form TD1AB, 2013 Alberta Personal Tax Credits Return.
For more information, see Chapter 2, “Canada Pension Plan contributions,” in Guide T4001, Employer's Guide – Payroll Deductions and Remittances.
For more information, see Chapter 3, “Employment Insurance premiums,” in Guide T4001, Employer's Guide – Payroll Deductions and Remittances.
For more information, see Chapter 5, “Deducting income tax,” in Guide T4001, Employers' Guide – Payroll Deductions and Remittances.
The total personal amount an employee claims on a TD1 form will determine which claim code you use. For 2013, the claim amounts that correspond to the federal claim codes are not the same as the claim amounts that correspond to the provincial claim codes. See Chart 2 and Chart 3.
This code represents no claim amount allowed. If the federal claim code is “0” because the employee is a non-resident, the provincial claim code must also be “0.”
You match the “Total claim amount” reported on your employee's or pensioner's TD1 forms with the appropriate claim codes. Then, you look up the tax for the employee's pay under the claim code in the federal and provincial tax tables for the pay period.
17,593.00 1
17,593.01 to 20,167.00 2
20,167.01 to 22,741.00 3
22,741.01 to 25,315.00 4
25,315.01 to 27,889.00 5
27,889.01 to 30,463.00 6
30,463.01 to 33,037.00 7
33,037.01 to 35,611.00 8
35,611.01 to 38,185.00 9
38,185.01 to 40,759.00 10
40,759.01 and over XThe employer has to calculate the tax manually
You deduct tax from your employees' commission pay using the “Total claim amount” on their TD1 forms in the following situations:
To find the range that includes your employee's gross pay (this includes any taxable benefits), look down the “Pay” column.
In the shaded column next to the “Pay” column, you will find the CPP contribution that you should withhold from your employee's pay.
Find the page in Section C that corresponds to the “Insurable earnings” of your employee.
To find the range that includes your employee's insurable earnings, look down the “Insurable earnings” column. When you use the table in this publication to determine the EI premiums, look up the insurable earnings for the period not the gross remuneration. In the shaded column next to the “Insurable earnings” column, you will find the EI premium that you should withhold from your employee's pay.
To find the range that corresponds to your employee's taxable income (this includes any taxable benefits), look down the “Pay” column.
In the row under the applicable claim code, you will find the amount of federal tax that you should withhold from your employee's pay (for more information, see the section called “Claim codes” and Chart 2.
To find the range that includes your employee's taxable income (this includes any taxable benefits), look down the “Pay” column.
In the row under the applicable claim code, you will find the amount of provincial tax that you should withhold from your employee's pay (for more information, see the section called “Claim codes ” and Chart 3 .
You are an employer in Alberta. Sara, your employee, earns $685 a week in 2013. She has a federal claim code 1 and a provincial claim code 1.
To determine Sara's federal tax deductions, you look at the weekly federal tax deductions table and find the range for her weekly salary, which is 680‑688. The federal tax deductions for $685 weekly under claim code 1 is $61.05.
To determine Sara's provincial tax deductions, you use the weekly provincial tax deductions table. In the Alberta tax deductions table, the provincial tax deduction for $685 weekly under claim code 1 is $30.40.
Sara's total tax deduction is $91.45 ($61.05 + $30.40). This amount of taxes will be included in your remittance to us.
To determine the amount of tax to deduct from income not subject to CPP contributions or EI premiums, use the Payroll Deductions Online Calculator, available at www.cra.gc.ca/pdoc. On the “Salary calculation” and/or on the “Commission calculation” screen, go to Step 3 and select the “CPP exempt” and/or “EI exempt” option before clicking on the “Calculate” button.
Multiply the amount on line 6 by the provincial tax rate.
- the total of personal tax credit amounts reported on Form TD1AB
20,840.32
(16) Multiply the total on line 15 by 10%.
(17) Total provincial tax credits
(18) Total provincial tax payable for the year (line 14 minus line 17) 3,219.97
$ 9,529.42
Divide the amount on line 19 by the number of pay periods in the year (52).