*** Transcriber's Note: Please set your voice synthesizer to read most punctuation. When you encounter the caret sign at the end of a line, please enter the applicable information, if necessary. *** Government of Alberta T3AB E (11) (Front) 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. Line 1: Taxable income (line 56 of the return) ^ Step 1 - Alberta tax on taxable income Testamentary, inter vivos, or grandfathered inter vivos trusts Line 2: Alberta tax on taxable income: Line 1 ^ Multiplied by 10% = ^ Step 2 - Donations and gifts tax credit Total donations and gifts Line A and line 14412: Line 17A of Schedule 11 ^ Line 3 and line B: Line A or $200, whichever is less ^ Multiplied by 10% = ^ Line C: Line A minus line B = ^ Line D and line 14413: Amount of unclaimed donations and gifts made prior to January 1, 2007, included in the amount on line A ^ Line E: Amount from line B or line D, whichever is less ^ Line 4 and line F: Line D minus line E = ^ Multiplied by 12.75% = ^ Line G: Amount from line C ^ Line H: Amount from line F ^ Line 5 and line I: Line G minus line H = ^ Multiplied by 21% = ^ Line 6 and line 14414: Donations and gifts tax credit (add lines 3, 4, and 5) = ^ Step 3 - Alberta Tax Line 7 and line 14401: Enter the amount from line 2 above. ^ Line 7A: Donations and gifts tax credit (line 6) ^ Dividend tax credit Line 8 and line 14418: Line 24 of Schedule 8 ^ Multiplied by 34.39% = ^ Line 9 and line 14415: Line 31 of Schedule 8 ^ Multiplied by 17.5% = ^ Minimum tax carryover Line 10 and line 14416: Line 30 of Schedule 11 ^ Multiplied by 35% = ^ Line 11: Total credits (add lines 7A to 10) = ^ Line 12: Subtotal (line 7 minus line 11. If negative, enter "0".) = ^ Line 13 and line 14402: Alberta additional tax for minimum tax purposes (Amount I from Chart 3 of Schedule 12) ^ Line 14 and line 14405: Subtotal (line 12 plus line 13) = ^ Line 15 and line 14510: Alberta foreign tax credit (from Form T2036, Provincial or Territorial Foreign Tax Credit) ^ Line 16 and line 14521: Alberta political contributions made in 2011 from your official receipt called Annual Contribution ^ Line 17: Credit calculated for line 17 - maximum $1,000 (see instructions on back) ^ Line 18 and line 14522: Alberta political contributions made in 2011 from your official receipt called Senatorial Selection Campaign Contribution ^ Line 19: Credit calculated for line 19 - maximum $1,000 (see instructions on back) ^ Line 20 and line 14520: Allowable political contribution tax credit (add lines 17 and 19) ^ Line 21 and line 14440: Alberta royalty tax rebate (see instructions on back) ^ Line 22: Total credits (add lines 15, 20, and 21) = ^ Line 23 and line 14540: Alberta tax (line 14 minus line 22. If negative, enter "0".) = ^ Enter this amount on line 82 of the return. T3AB E (11) (Back) Alberta Tax Instructions What's new for 2011 The rate that applies to the amount of eligible dividends, for purposes of the dividend tax credit, has 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, as proof of payment, and use the applicable column below to determine the amount to enter on lines 17 or 19. Line A: Alberta political contributions made in 2011 from your official receipt called Annual Contribution: ^ Enter amount A on line 16. Line B: Alberta political contributions made in 2011 from your official receipt called Senatorial Selection Campaign Contribution: ^ Enter amount B on line 18. Contributions of $200 or less Line 1: Amount A or B, as applicable ^ Line 2: Contribution base 0.00 Line 3: Line 1 minus line 2 = ^ Line 4: Credit rate 75% Line 5: Line 3 multiplied by line 4 = ^ Line 6: Base credit 0.00 Line 7: Allowable credit (line 5 plus line 6) = ^ Contributions more than $200, but not more than $1,100 Line 1: Amount A or B, as applicable ^ Line 2: Contribution base 200.00 Line 3: Line 1 minus line 2 = ^ Line 4: Credit rate 50% Line 5: Line 3 multiplied by line 4 = ^ Line 6: Base credit 150.00 Line 7: Allowable credit (line 5 plus line 6) = ^ Contributions more than $1,100, but not more than $2,300 Line 1: Amount A or B, as applicable ^ Line 2: Contribution base 1,100.00 Line 3: Line 1 minus line 2 = ^ Line 4: Credit rate 33.33% Line 5: Line 3 multiplied by line 4 = ^ Line 6: Base credit 600.00 Line 7: Allowable credit (line 5 plus line 6) = ^ Contributions over $2,300 Line 7: Allowable credit (line 5 plus line 6) = 1,000.00 Enter the result from line 7 on: - 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 Line C: Enter the trust's unused Alberta attributed Canadian royalty income. ^ Multiplied by 10% = ^ Enter amount C on line 21. 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. Privacy Act, Personal Information Bank number CRA PPU 015