If you were living in Alberta on December 31, 2025, you file one combined federal and provincial income tax return with the Canada Revenue Agency by April 30, 2026, using Alberta’s six-bracket provincial rate schedule on Form AB428. The Alberta tax return is not a separate document sent to the province; the CRA processes everything, calculates what you owe or are owed, and issues a single Notice of Assessment.
Filing and Payment Deadlines
For most Albertans, the 2025 return and any balance owing are both due April 30, 2026. Self-employed filers (and their spouses or common-law partners) get until June 15, 2026 to file, but any tax owed still has to be paid by April 30 or interest starts accruing.1Canada Revenue Agency. What You Need to Know for the 2026 Tax-Filing Season
File late while owing money and the CRA charges 5 percent of the unpaid balance, plus 1 percent for every full month the return is late, up to 12 months.2Justice Laws Website. Income Tax Act RSC 1985 c 1 (5th Supp) – Section 162 Compounding daily interest on the overdue amount runs alongside that penalty. The penalty only applies to unpaid balances, so filing on time is worth doing even if you can’t pay in full yet.
Who Files as an Alberta Resident
Your province for tax purposes is where you lived on December 31 of the tax year.3Canada Revenue Agency. Your Province or Territory of Residence If Alberta was home on that date, your provincial tax goes to Alberta even if you earned income in another province during the year. Moved to Alberta partway through 2025 and stayed? You file as an Alberta resident for the whole year.
Residency comes down to what the CRA calls significant residential ties: your home, your spouse or common-law partner, and your dependants. Secondary factors like an Alberta driver’s licence, Alberta Health Care coverage, local bank accounts, and memberships can matter when the primary ties are split, but no single secondary tie decides the question on its own.4Canada Revenue Agency. Income Tax Folio S5-F1-C1 – Determining an Individual’s Residence Status
Alberta’s 2026 Tax Brackets
Alberta added a new bottom bracket of 8 percent in 2025, and every threshold went up 2 percent for 2026 to reflect inflation. The six tiers:5Government of Alberta. Taxes and Levies Overview
- 8% on the first $61,200
- 10% on $61,200.01 to $154,259
- 12% on $154,259.01 to $185,111
- 13% on $185,111.01 to $246,813
- 14% on $246,813.01 to $370,220
- 15% above $370,220
The brackets are progressive. Someone earning $70,000 pays 8 percent on the first $61,200 and 10 percent only on the remaining $8,800. The 2025 addition of the 8 percent tier cut provincial tax for anyone earning more than roughly $60,000, since income once taxed at 10 percent now falls into the lower bracket.6Government of Alberta. Personal Income Tax Federal tax is calculated separately on the same return, so your total marginal rate reflects both.
Deductions That Reduce Taxable Income
RRSP Contributions
RRSP contributions come off your taxable income dollar for dollar. The 2026 limit is $33,810 or 18 percent of your previous year’s earned income, whichever is lower. Unused room carries forward, and your exact figure sits on your most recent Notice of Assessment or in CRA My Account. The contribution deadline for the 2025 tax year is March 2, 2026. For someone in Alberta’s 13 percent bracket, a $10,000 RRSP contribution shaves $1,300 off provincial tax before you count the federal savings on top.
First Home Savings Account
The FHSA allows up to $8,000 in deductible contributions per year and $40,000 over a lifetime.7Canada Revenue Agency. Tax Deductions for FHSA Contributions Unused annual room, up to $8,000 of it, carries into the next year, so a single-year contribution can reach $16,000. Withdrawals for a qualifying first home purchase are tax-free. Any year you hold an FHSA, you have to file Schedule 15, even if you didn’t contribute.
Alberta Credits and Benefits
Basic Personal Amount
Alberta’s basic personal amount is the highest of any province. Income up to that threshold carries no provincial tax. The amounts rose 2 percent for 2026 along with the bracket thresholds.5Government of Alberta. Taxes and Levies Overview The credit gets applied automatically on Form AB428.
Alberta Child and Family Benefit
The ACFB pays lower and middle-income families with children under 18 in tax-free quarterly deposits.8Government of Alberta. Alberta Child and Family Benefit It has a base component and a working component that kicks in on employment income above $2,760. Maximum combined amounts for the July 2026 to June 2027 benefit year:9Canada Revenue Agency. Province of Alberta – Alberta Child and Family Benefit
- One child: up to $2,311 ($1,529 base + $782 working)
- Two children: up to $3,787 ($2,293 base + $1,494 working)
- Three children: up to $4,977 ($3,057 base + $1,920 working)
- Four or more children: up to $5,882 ($3,821 base + $2,061 working)
Both components phase out once family net income passes $28,116, with partial benefits available up to $47,115. There’s no separate application. The CRA calculates the ACFB from your tax return, which is why filing matters even when you don’t owe.
Alberta Seniors Benefit
Lower-income seniors receiving federal Old Age Security may qualify for a monthly provincial payment. For 2026, a single senior with annual income below $34,770 may be eligible, and couples with combined income under $56,820 may qualify.10Government of Alberta. Alberta Seniors Benefit Maximums:
- Single senior (homeowner or renter): up to $3,946 per year
- Senior couple (homeowner or renter): up to $5,918 per year
Seniors in continuing care may qualify for higher amounts. This benefit is run by the provincial government, not the CRA, so you apply through Alberta Supports directly.
Medical Expense Tax Credit
Eligible medical expenses for you, your spouse or common-law partner, and your dependants can be claimed on both the federal and Alberta portions of the return. Only the amount above the lesser of 3 percent of net income or an indexed dollar threshold counts. Prescription drugs, dental work, eyeglasses, and services not covered by Alberta Health Care commonly qualify. Hold onto the receipts; the CRA reviews medical claims often.
Political Contribution Credit
Contributions to registered Alberta parties, constituency associations, or candidates earn a sliding-scale provincial credit: 75 percent on the first $200, 50 percent on the next $900, and 33.3 percent on the next $1,200, maxing out at a $1,000 credit on $2,300 contributed.11Elections Alberta. Contributions You need the official receipt to claim it.
Documents and Forms to Gather
Information slips arrive from employers, banks, and other payers by the end of February. The usual set: T4 for employment income, T5 for investment and interest income, T4A for pension and other income, T3 for trust income. Self-employed? You report income and expenses on Form T2125 instead.
The Alberta-specific form is AB428, which handles provincial tax and credits.12Canada Revenue Agency. Alberta Tax Information for 2025 – Form AB428 It comes after steps 1 through 5 of the federal return. Certified tax software fills AB428 in automatically once you set Alberta as your province. The full Alberta tax package is on the CRA website.13Canada Revenue Agency. Alberta – 2025 Income Tax Package
Keep RRSP receipts, medical expense receipts, charitable donation slips, childcare cost records, and political contribution receipts. Electronic returns don’t include them, but the CRA can ask to see any of it during a review.
Filing, Payment, and Your Notice of Assessment
Most Albertans file electronically through NETFILE using CRA-certified tax software. NETFILE opened for 2025 returns on February 23, 2026 and closes January 29, 2027.14Canada Revenue Agency. Sending a Tax Return Software gives you a confirmation code once the CRA has your return. If a preparer files for you, they use EFILE. Paper returns still work but take much longer.
The CRA aims to process 95 percent of electronic returns within four weeks and paper returns within eight.15Canada Revenue Agency. Check CRA Processing Times Filing early usually means faster turnaround than filing the last week of April. Deceased-taxpayer returns and returns flagged for review take longer.
Starting February 9, 2026, the CRA delivers Notices of Assessment exclusively through CRA My Account for filers who are registered and haven’t chosen paper.16Canada Revenue Agency. NOA in Tax Software for Professional Tax Preparers – No Longer Available Without an online account, you get the notice by mail. Save it. It carries your RRSP room for next year and doubles as filing proof if a lender or landlord asks.
Balance owing has to be paid by April 30, 2026 no matter when you file. The CRA accepts online banking, My Account payments, pre-authorized debit, and in-person payment at most Canadian financial institutions. Direct deposit set up through My Account gets any refund into your account faster than a mailed cheque.
The Canada Carbon Rebate Has Ended
Albertans who received quarterly Canada Carbon Rebate deposits (previously the Climate Action Incentive) will not see them continue. The program ended April 1, 2025, and no further payments are scheduled for 2026 or beyond.17Government of Canada. Canada Carbon Rebate (CCR) for Individuals Filing works the same way it did before, but households that were counting on those deposits should plan around their absence.