Free untitled - Canada

Alberta Tax
You have to complete this form for a trust resident in Alberta and for a non-resident trust that carries on a business through a permanent establishment in Alberta. Include a completed copy of this form with the trust's return. Taxable income (line 56 of the return)

T3AB
T3 2009

1

Step 1 ­ Alberta tax on taxable income Testamentary, inter vivos, or grandfathered inter vivos trusts
Alberta tax on taxable income: Line 1 i 10% q 2

Step 2 ­ Donations and gifts tax credit
Total donations and gifts Line 17A of Schedule 11 14412 Line A or $200, whichever is less Line A minus line B Amount of unclaimed donations and gifts made prior to January 1, 2007, for the five previous tax years, included in the amount on line A 14413 Amount from line B or line D, whichever is less Line D minus line E Amount from line C Amount from line F Line G minus line H q q A B C

i

10% q

3

D E F G H I

i

12.75% q

e

4

q

i

21% q

e

5 6

Donations and gifts tax credit (add lines 3, 4, and 5)

14414 ½ q

Step 3 ­ Alberta Tax
Enter the amount from line 2 above. Donations and gifts tax credit (line 6) Dividend tax credit Line 24 of Schedule 8 Line 31 of Schedule 8 Minimum tax carryover Line 30 of Schedule 11 Total credits (add lines 7A to 10) Subtotal (line 7 minus line 11. If negative, enter "0".) Alberta additional tax for minimum tax purposes Subtotal (line 12 plus line 13) Alberta foreign tax credit (from Form T2036, Provincial or Territorial Foreign Tax Credit) Alberta political contributions made in 2009 from your official receipt called Annual Contribution i i i 32.2% q 14418 ½ e 17.5% q 14415 ½ e 35% q 14416 ½ e q 7A 8 9 10 11 12 13 14
14401 ½

7

q (Amount I from Chart 3 of Schedule 12) 14402 ½ e 14405 ½ q
14510

15

14521

16 17

Credit calculated for line 17 ­ maximum $1,000 (see instructions on back) Alberta political contributions made in 2009 from your official receipt called Senatorial Selection Campaign Contribution 14522 Credit calculated for line 19 ­ maximum $1,000 (see instructions on back) Allowable political contribution tax credit (add lines 17 and 19) Alberta royalty tax rebate (see instructions on back) Total credits (add lines 15, 20, and 21) Alberta tax (line 14 minus line 22. If negative, enter "0".) Enter this amount on line 82 of the return.

18 e
14520 ½ q 14440

19 e e q 20 21 22
14540 ½ q

23

T3AB E (09)

Alberta Tax Instructions
What's new for 2009
The dividend tax credit rates have changed. See below for more information about the following amounts: allowable political contribution tax credit; and Alberta royalty tax rebate. Line 20 ­ Allowable political contribution tax credit A trust can deduct, from its taxes payable to Alberta, part of the amounts it paid to: a registered constituency association in an election held under the Election Act; or a registered political party of Alberta or a registered candidate, in an election held either under the Election Act or the Senatorial Selection Act. Complete the calculation below for each type of Alberta political contribution (from line A or line B, as applicable). Attach an official receipt to the return, and use the applicable column below to determine the amount to enter on lines 17 or 19. Alberta political contributions made in 2009 from your official receipt called Annual Contribution: Enter amount A on line 16. Alberta political contributions made in 2009 from your official receipt called Senatorial Selection Campaign Contribution: Enter amount B on line 18. Contributions more than $200, but not more than $1,100 200 00 50% 150 00 Contributions more than $1,100, but not more than $2,300 1,100 00 33.33% 600 00 1,000 00 A

B

Contributions of $200 or less Amount A or B, as applicable Contribution base Line 1 minus line 2 Credit rate Line 3 multiplied by line 4 Base credit Allowable credit (line 5 plus line 6) Enter the result from line 7 on: 1 2 3 4 5 6 7 0 00 75% 0 00

Contributions over $2,300

line 17, for your contributions from your receipt called Annual Contribution; or line 19, for your contributions from your receipt called Senatorial Selection Campaign Contribution. Line 21 ­ Alberta royalty tax rebate Enter the trust's unused Alberta attributed Canadian royalty income. Enter amount C on line 21.
i

10% q

C

If you have questions...
If you have questions about Alberta tax and credits, visit the Canada Revenue Agency (CRA) Web site at www.cra.gc.ca, or call the CRA at 1-800-959-8281. To get forms, go to www.cra.gc.ca/forms, or call 1-800-959-2221.