,9=m,n = ,resid5ts ( ,alb]ta #a ,:at's new = #bjaa8 ,! ,alb]ta non-refunda# tax cr$its h *ang$4 ,! limit =! all[a# am.t ( m$ical exp5ses = o!r dep5dants has be5 elim9at$4 ,=m ;,,ab#dbh1 ,alb]ta ,tax & ,cr$its1 reflects ^! *anges4 ,g5]al 9=m,n ,alb]ta ,family ,employ;t ,tax ,cr$it ,? cr$it is a non-taxa# am.t pd 6families ) "w+ 9come t h *n "u #ah ye>s ( age4 ,? program is fully fund$ 0! ,prov9ce ( ,alb]ta4 ,pay;ts >e made sep>ately f ! ,canada ,* ,tax ,b5efit4 ,= m 9=m,n on ! pay;t am.ts1 see ,booklet ,t#daad1 ,canada ,* ,b5efits4 #a ,9=m,n = resid5ts a#a ,"! is no ne$ 6apply sep>ately 6get pay;ts "u ? program4 ,we w use ! 9=m,n f yr ,canada ,* ,b5efits applic,n 6det]m9e yr eligibil;y =! program4 ,file yr tax return--,y 7& yr sp\se or -mon-law "pn]7 %d file yr #bjaa tax return7s7 z soon z possi#4 ,! 9=m,n y give on yr return7s7 w det]m9e h[ m* y w get />t+ 9 ,july #bjab4 ,= m 9=m,n1 call #a-hjj-iei-bhji4 ,= m 9=m,n ,if y h "qs ab ..,alb]ta tax & .cr$its1 visit ! ,canada ,rev5ue ,ag5cy 7,,cra7 ,web site at _+www.cra.gc.ca_: or call ! ,,cra at #a-hjj-iei-hbha4 ,6get =ms1 g 6! ,,cra ,web page at _+www.cra.gc.ca/forms_: or call #a-hjj-iei-bbba4 #b ,-plet+ yr ,alb]ta =m b#a ,all ! 9=m,n y ne$ 6calculate yr ,alb]ta tax & cr$its is 9clud$ on ! foll[+ pages4 ,y w f9d two copies ( ,=m ;,,ab#dbh1 ,alb]ta ,tax & ,cr$its1 9 ? book4 ,atta* a -plet$ copy ( ,=m ;,,ab#dbh 6yr return4 ,! foll[+ 9=m,n w help y -plete ,=m ;,,ab#dbh4 ,! t]ms .sp\se & .-mon-law ."pn] >e def9$ 9 ! ,g5]al ,9come ,tax & ,b5efit ,guide4 ,! t]m ..5d (! .ye> m1ns ,decemb] #ca1 #bjaa1 ! date y left ,canada if y emigrat$ 9 #bjaa1 or ! date ( d1? =a p]son :o di$ 9 #bjaa4 ,tax ,tip ,a numb] ( ,alb]ta tax m1sures >e 4t9ct f correspond+ f$]al m1sures4 ,h["e1 _m rules = calculat+ ,alb]ta tax >e / bas$ on ! f$]al ,9come ,tax ,act4 ,z a result1 y may f9d x easi] 6calculate yr f$]al tax f/4 ,yr #c ,9=m,n = resid5ts c#a total taxes paya# w 2 ! same1 no matt] : tax y calculate f/4 --------------------------------------#b ,=m ;,,ab#dbh1 ,alb]ta ,tax & ,cr$its ,-plete ,=m ;,,ab#dbh if y 7 a resid5t ( ,alb]ta at ! 5d (! ye>4 ,if y _h 9come f a busi;s )a p]man5t e/abli%;t \tside ,alb]ta1 -plete ,=m ,t#bbjc1 ,prov9cial & ,t]ritorial ,taxes = #bjaa--,multiple ,jurisdic;ns1 .9/1d .( -plet+ ,=m ;,,ab#dbh4 ,y al h 6-plete ,=m ;,,ab#dbh if y 7 a non-resid5t ( ,canada 9 #bjaa & y e>n$ 9come f employ;t 9 ,alb]ta or rcvd 9come f a busi;s )a p]man5t e/abli%;t only 9 ,alb]ta4 ,alb]ta non-refunda# tax cr$its ,! eligibil;y crit]ia & rules = claim+ ! ,alb]ta non-refunda# tax cr$its #d ,9=m,n = resid5ts a#b >e ! same z =! f$]al non-refunda# tax cr$its4 ,h["e1 ..! value & calcul,n ( "s ,alb]ta non-refunda# tax cr$its >e di6]5t f ! correspond+ f$]al .cr$its4 ,6calculate "s (! prov9cial non- refunda# tax cr$its1 use ! ,prov9cial ,"w%eet 9 ? book4 ,newcom]s 6,canada & emigrants ,if y prorat$ any (! am.ts y claim$ on l9es #cjj 6#cjf1 #cae1 #caf1 #cah1 #cbd1 & #cbf ( yr f$]al ,s*$ule #a1 y h 6prorate ! correspond+ prov9cial am.ts on l9es #ehjd 6#ehbj1 #ehdj1 #ehdd1 #ehdh1 #ehfj1 & #ehfd4 ,l9e #ehjd--,basic p]sonal am.t ,claim 4#af1igg4 #e ,l9e #ehjh--,age am.t b#b ,y c claim ? am.t if y 7 #fe ye>s ( age or old] on ,decemb] #ca1 #bjaa1 & yr net 9come 7l9e #bcf ( yr return7 is less ?an 4#ff1geg4 ,if yr net 9come is3 --4#ce1bag or less1 5t] 4#d1gca on l9e #ehjh2 or --m ?an 4#ce1bag b less ?an 4#ff1geg1 -plete ! calcul,n = l9e #ehjh on ! ,prov9cial ,"w%eet 9 ? book4 ,tax ,tip ,y may 2 a# 6transf] all or "p ( yr age am.t 6yr sp\se or -mon-law "pn] or 6claim all or "p ( 8 or h] age am.t4 ,= m 9=m,n1 see l9e #ehfd4 ,l9e #ehab--,sp\se or -mon-law "pn] am.t ,y c claim ? am.t if ! rules >e met = claim+ ! am.t on l9e #cjc ( f$]al #f ,9=m,n = resid5ts c#b ,s*$ule #a & yr sp\se's or -mon-law "pn]'s net 9come 7l9e #bcf ( 8 or h] return1 or ! am.t t x wd 2 if he or %e fil$ a return7 is less ?an 4#af1igg4 ,-plete ! calcul,n on ,=m ;,,ab#dbh1 & 5t] ! am.t on l9e #ehab4 ,note ,5t] yr m>ital /atus &! 9=m,n ab yr sp\se or -mon-law "pn] 79clud+ 8 or h] net 9come1 ev5 if x is z]o7 9 ! 8,id5tific,n0 >ea on page #a ( yr return4 ,l9e #ehaf--,am.t = an eligi# dep5dant ,y c claim ? am.t if ! rules >e met = claim+ ! am.t on l9e #cje ( f$]al ,s*$ule #a & yr dep5dant's net 9come 7l9e #bcf ( 8 or h] return1 or ! am.t t x wd 2 if he or %e fil$ a return7 is less ?an 4#af1igg4 #g ,9=m,n = resid5ts d#b ,-plete ! calcul,n on ,=m ;,,ab#dbh1 & 5t] ! am.t on l9e #ehaf4 ,note ,if y 7 a s+le p>5t on ,decemb] #ca1 #bjaa1 & y *oose 69clude all ,univ]sal ,* ,c>e ,b5efit am.ts y rcvd 9 #bjaa 9 ! 9come ( yr dep5dant1 9clude ? am.t 9 ! calcul,n ( 8 or h] net 9come4 ,if y h n alr -plet$ f$]al ,s*$ule #e1 -plete & atta* x 6yr return4 ,l9e #ehbj--,am.t = 9firm dep5dants age #ah or old] ,y c claim ? am.t if ! rules >e met = claim+ ! am.t on l9e #cjf ( f$]al ,s*$ule #a & yr dep5dant's net 9come 7l9e #bcf ( 8 or h] return1 or ! am.t t x wd 2 if he or %e fil$ a return7 is less ?an 4#af1cai4 ,-plete ! calcul,n = l9e #ehbj on ! ,prov9cial ,"w%eet 9 ? book4 #h ,l9e #ehbd--,,cpp or ,,qpp e#b 3tribu;ns "? employ;t ,5t] on ? l9e ! am.t y claim$ on l9e #cjh ( yr f$]al ,s*$ule #a4 ,l9e #ehbh--,,cpp or ,,qpp 3tribu;ns on self-employ;t & o!r e>n+s ,5t] on ? l9e ! am.t y claim$ on l9e #caj ( yr f$]al ,s*$ule #a4 --------------------------------------#c ,l9e #ehcb--,employ;t ,9sur.e premiums "? employ;t ,5t] on ? l9e ! am.t y claim$ on l9e #cab ( yr f$]al ,s*$ule #a4 ,l9e #ehbi--,employ;t ,9sur.e premiums on self-employ;t & o!r eligi# e>n+s ,5t] on ? l9e ! am.t y claim$ on l9e #cag ( yr f$]al ,s*$ule #a4 #i ,l9e #ehcc--,adop;n exp5ses a#c ,y c claim ? am.t if ! rules >e met = claim+ ! am.t on l9e #cac ( f$]al ,s*$ule #a4 ,y c claim on l9e #ehcc up 64#aa1faa ( eligi# adop;n exp5ses = ea* *4 ,! two adoptive p>5ts c split ! claim = adop;n exp5ses z l;g z ! -b9$ total claim = ea* * is n m ?an ! eligi# am.t 2f ! split4 ,note ,only resid5ts ( ,alb]ta >e eligi# = ? am.t4 ,if y >e n a resid5t ( ,alb]ta1 y _c claim ? non-refunda# tax cr$it 9 calculat+ yr ,alb]ta tax ev5 ?\< y may h rcvd 9come f a s\rce 9side ,alb]ta 9 #bjaa4 ,l9e #ehcf--,p5.n 9come am.t ,y c claim ? am.t if y met ! rules = claim+ ! am.t on l9e #cad ( f$]al ,s*$ule #a4 #aj ,9=m,n = resid5ts b#c ,! am.t y c claim on l9e #ehcf is ! am.t on l9e #cad ( yr f$]al ,s*$ule #a or 4#a1cjg1 :i*"e is .less4 ,note ,only resid5ts ( ,alb]ta >e eligi# = ? am.t4 ,if y >e n a resid5t ( ,alb]ta1 y _c claim ? non-refunda# tax cr$it 9 calculat+ yr ,alb]ta tax ev5 ?\< y may h rcvd 9come f a s\rce 9side ,alb]ta 9 #bjaa4 ,l9e #ehdj--,c>egiv] am.t ,y c claim ? am.t if ! rules >e met = claim+ ! am.t on l9e #cae ( f$]al ,s*$ule #a & yr dep5dant's net 9come 7l9e #bcf ( 8 or h] return1 or ! am.t t x wd 2 if he or %e fil$ a return7 is less ?an 4#be1deb4 ,-plete ! calcul,n = l9e #ehdj on ! ,prov9cial ,"w%eet 9 ? book4 #aa ,l9e #ehdd--,4abil;y am.t 7= c#c self7 ,y c claim ? am.t if y met ! rules = claim+ ! am.t on l9e #caf ( f$]al ,s*$ule #a4 --,if y 7 ..#ah ye>s ( age or .ov] at ! 5d (! ye>1 5t] 4#ac1jie on l9e #ehdd4 --,if y 7 .."u #ah ye>s ( .age at ! 5d (! ye>1 y may 2 eligi# 6claim a supple;t up 6a maximum ( 4#i1hbg 9 a4i;n 6! 4abil;y am.t ( 4#ac1jie4 ,-plete ! calcul,n = l9e #ehdd on ! ,prov9cial ,"w%eet 9 ? book4 ,l9e #ehdh--,4abil;y am.t transf]r$ f a dep5dant ,y c claim ? am.t if ! rules >e met = claim+ ! am.t on l9e #cah ( f$]al ,s*$ule #a4 ,-plete ! calcul,n = l9e #ehdh on ! ,prov9cial ,"w%eet 9 ? book4 #ab ,l9e #eheb--,9t]e/ pd on yr d#c /ud5t loans ,5t] on ? l9e ! am.t y claim$ on l9e #cai ( yr f$]al ,s*$ule #a4 ,l9e #ehef--,yr tui;n & $uc,n am.ts ,-plete ,s*$ule ;,,ab7,s#aa71 ,prov9cial ,tui;n & ,$uc,n ,am.ts4 ,support+ docu;ts--,if y >e fil+ electronic,y1 keep all yr docu;ts 9 case we ask 6see !m at a lat] date4 ,if y >e fil+ a ..pap] return1 atta* yr -plet$ ,s*$ule .;,,ab7,s#aa71 b d n s5d yr o!r docu;ts4 ,keep all yr docu;ts 9 case we ask 6see !m at a lat] date4 ,transf]r+ & c>ry+ =w>d am.ts ,y may n ne$ all ( yr #bjaa tui;n & $uc,n am.ts 6reduce yr prov9cial 9come tax 6z]o4 ,9 ? case1 y c .transf] all or "s (! unus$ "p 6."o p]son1 ei 6yr #ac ,9=m,n = resid5ts e#c sp\se or -mon-law "pn] 7:o wd claim x on l9e #ehfd7 or 6yr or yr sp\se's or -mon- law "pn]'s p>5t or gr&p>5t 7:o wd claim x on l9e #ehfj74 ,y c only transf] an am.t 6yr p>5t or gr&p>5t1 or yr sp\se's or -mon-law "pn]'s p>5t or gr&p>5t1 if yr sp\se or -mon-law "pn] does n claim an am.t = y on l9e #ehab or #ehfd4 ,-plete ! 8,transf]/,c>ry=w>d ( unus$ am.t0 sec;n ( ,s*$ule ;,,ab7,s#aa7 6calculate ! prov9cial am.t availa# 6transf]1 z well z ,=m ,t#bbjb1 ,$uc,n & ,textbook ,am.ts ,c]tificate1 ,t#bbjb;,a1 ,tui;n1 ,$uc,n1 & ,textbook ,am.ts ,c]tificate1 ,,tl#aa;,a1 ,tui;n1 ,$uc,n1 & ,textbook ,am.ts ,c]tificate-- ,univ]s;y ,\tside ,canada1 ,,tl#aa;,b1 ,tui;n1 ,$uc,n1 & ,textbook ,am.ts ,c]tificate--,fly+ ,s*ool or ,club1 or ,,tl#aa;,c1 ,tui;n1 ,$uc,n1 & ,textbook ,am.ts ,c]tificate--,commut] 6! ,unit$ ,/ates1 6designate :o c claim ! transf]r$ am.t & 6specify ! am.t ? #ad ,9=m,n = resid5ts f#c p]son c claim4 ,? am.t may 2 di6]5t f ! am.t calculat$ =! same p]son on yr f$]al ,s*$ule #aa4 ,5t] ! prov9cial am.t y >e transf]r+ on l9e #bj ( yr ,s*$ule ;,,ab7,s#aa74 --------------------------------------#d ,tax ,tip ,if y >e transf]r+ an am.t 6a designat$ 9dividual1 only transf] ! am.t ? p]son c use4 ,t way1 y c c>ry =w>d z m* z possi# 6use 9 a future ye>4 ,-plete ! 8,transf]/,c>ry=w>d ( unus$ am.t0 sec;n ( ,s*$ule ;,,ab7,s#aa7 6calculate ! am.t y c .c>ry .=w>d 6a future ye>4 ,? am.t corresponds 6! "p ( yr tui;n & $uc,n am.ts y d n ne$ 6use 7& d n transf]7 =! ye>4 #ae ,l9e #ehfj--,tui;n & $uc,n a#d am.ts transf]r$ f a * ,y c claim ^! am.ts if ! rules >e met = claim+ ! am.t on l9e #cbd ( f$]al ,s*$ule #a4 ,5t] on l9e #ehfj ! total ( all prov9cial am.ts t ea* /ud5t has transf]r$ 6y z %[n on 8 or h] ,=m ,t#bbjb1 ,t#bbjb;,a1 ,,tl#aa;,a1 ,,tl#aa;,b1 or ,,tl#aa;,c4 ,notes ,! /ud5t ..m/ h 5t]$ ? am.t on l9e .#bj ( 8 or h] ,s*$ule ;,,ab7,s#aa74 ,he or %e may h *os5 6transf] an am.t t is less ?an ! availa# prov9cial am.t4 ,! /ud5t _c transf] 6y any unus$ tui;n & $uc,n am.ts c>ri$ =w>d f a previ\s ye>4 ,if y &! /ud5t 7 resid5ts ( di6]5t prov9ces or t]ritories on ,decemb] #ca1 #bjaa1 special rules may apply4 ,call ! ,canada ,rev5ue ,ag5cy #af ,9=m,n = resid5ts b#d 6det]m9e ! am.t y c claim on l9e #ehfj4 ,o!r rules may apply if ! /ud5t has a sp\se or a -mon-law "pn]4 ,r1d l9e #cbd 9 ! ,g5]al ,9come ,tax & ,b5efit ,guide4 ,support+ docu;ts--,if y >e fil+ electronic,y or fil+ a .pap] .return1 d n s5d any docu;ts4 ,keep all yr docu;ts 9 case we ask 6see !m at a lat] date4 ,! ./ud5t m/ atta* ,s*$ule ;,,ab7,s#aa7 6his or h] pap] return4 ,l9e #ehfd--,am.ts transf]r$ f yr sp\se or -mon-law "pn] ,y c claim ^! am.ts if ! rules >e met = claim+ ! am.t on l9e #cbf ( f$]al ,s*$ule #a4 ,-plete ,s*$ule ;,,ab7,s#b71 ,prov9cial ,am.ts ,transf]r$ ,f ,yr #ag ,9=m,n = resid5ts c#d ,sp\se or ,-mon-,law ,"pn]1 & atta* a copy 6yr return4 ,l9e #ehfh--,m$ical exp5ses = self1 sp\se or -mon-law "pn]1 & yr dep5d5t *n born 9 #aiid or lat] ,! m$ical exp5ses y c claim on l9e #ehfh >e ! same z ^? y c claim on l9e #ccj ( yr f$]al ,s*$ule #a4 ,!y h 6cov] ! .same .#ab-mon? .p]iod 5d+ 9 #bjaa1 & no "o has claim$ !m on a #bjaj return4 ,h["e1 yr total exp5ses h 6be m ?an ei .#c@3p ( yr net 9come 7l9e #bcf ( yr return7 or .4#b1aid1 :i*"e is .less4 ,l9e #ehgb--,all[a# am.t ( m$ical exp5ses = o!r dep5dants ,9 a4i;n 6! m$ical exp5ses claim$ on l9e #ehfh1 y c al claim m$ical exp5ses = o!r dep5dants4 #ah ,9=m,n = resid5ts d#d ,! m$ical exp5ses y c claim on l9e #ehgb >e ! same z ^? y c claim on l9e #cca ( yr f$]al ,s*$ule #a4 ,!y h 6cov] ! .same .#ab-mon? .p]iod 5d+ 9 #bjaa1 & no "o has claim$ !m on a #bjaj return4 ,! total exp5ses = ea* dep5dant h 6be m ?an ei .#c@3p ( t dep5dant's net 9come 7l9e #bcf ( 8 or h] return7 or .4#b1aid1 :i*"e is .less4 ,-plete ! calcul,n = l9e #ehgb on ! ,prov9cial ,"w%eet 9 ? book4 ,l9e #ehif--,don,ns & gifts ,-plete ! calcul,n = l9e #ehif on ! ,prov9cial ,"w%eet 9 ? book4 ,5t] on l9e #ehie ! eligi# am.ts ( yr unclaim$ don,ns & gifts = #bjjf t 7 report$ on l9e #cdd ( yr #bjaa f$]al ,s*$ule #i4 #ai ,l9e #cb--,alb]ta tax on e#d split 9come ,if y h 6pay f$]al tax on split 9come on l9e #dbd ( yr f$]al ,s*$ule #a1 -plete ,"p #b ( ,=m ,t#abjf1 ,tax on ,split ,9come1 6calculate ! prov9cial tax t applies 6? 9come4 ,=m ,t#abjf al 3ta9s a special rule t applies 6! am.t y 5t] on l9e #dbh ( yr return4 ,y c f9d m 9=m,n on tax on split 9come 9 ! ,g5]al ,9come ,tax & ,b5efit ,guide4 ,l9e #dj--,alb]ta a4i;nal tax = m9imum tax purposes ,if y h 6pay f$]al m9imum tax z calculat$ on ,=m ,t#fia1 ,alt]native ,m9imum ,tax1 y w al h 6det]m9e yr ,alb]ta a4i;nal tax = m9imum tax purposes4 ,6d ?1 -plete ! calcul,n at l9e #dj ( ,=m ;,,ab#dbh4 ,y c f9d m 9=m,n on m9imum tax 9 ! ,g5]al ,9come ,tax & ,b5efit ,guide4 #bj ,l9e #db--,prov9cial =eign f#d tax cr$it ,if yr f$]al =eign tax cr$it on non- busi;s 9come is less ?an ! relat$ tax y pd 6a =eign c.try1 y may 2 eligi# 6claim a prov9cial =eign tax cr$it4 ,6claim ! cr$it1 get ,=m ,t#bjcf1 ,prov9cial or ,t]ritorial ,=eign ,tax ,cr$it1 f ! ,,cra's ,web site or 03tact+ u 7r1d 8,= m 9=m,n0 on page #a ( ? book74 ,5t]1 on l9e #db ( ,=m ;,,ab#dbh1 ! am.t f l9e #e ( ,=m ,t#bjcf4 --------------------------------------#e ,support+ docu;ts--,atta* ,=m ,t#bjcf 6yr pap] return4 ,if y >e fil+ electronic,y1 keep all yr docu;ts 9 case we ask 6see !m4 #ba ,l9es #dd 6#dh--,alb]ta a#e political 3tribu;n tax cr$it ,y c claim ? cr$it if y 3tribut$ to3 --a regi/]$ ,alb]ta political "py1 a regi/]$ c&idate1 or a 3/itu5cy associ,n 9 an elec;n held "u ! ,elec;n ,act = ? prov9ce2 or --a regi/]$ ,alb]ta political "py t has nom9at$ a c&idate or a regi/]$ c&idate 9 an elec;n held "u ! ,s5atorial ,selec;n ,act = ? prov9ce4 ,only claim 3tribu;ns y made dur+ #bjaa4 ,y h 6claim ? cr$it on yr return or )9 #ij "ds af ! date (! notice ( assess;t or notice ( reassess;t =! tax ye>4 ,h[ 6claim--,(ficial receipt call$ ,annual ,3tribu;n ,5t] yr 3tribu;ns on l9e #dd ( ,=m ;,,ab#dbh & calculate ! am.t 65t] on l9e #de z foll[s3 #bb ,9=m,n = resid5ts b#e --,= 3tribu;ns ( .m .?an .4#b1cjj1 5t] 4#a1jjj on l9e #de ( ,=m ;,,ab#dbh4 --,= 3tribu;ns ( .less .?an .4#b1cjj1 -plete ! calcul,n = l9e #de on ! ,prov9cial ,"w%eet 9 ? book4 ,h[ 6claim--,(ficial receipt call$ ,s5atorial ,selec;n ,campaign ,3tribu;n ,5t] yr 3tribu;ns on l9e #df ( ,=m ;,,ab#dbh & calculate ! am.t 65t] on l9e #dg z foll[s3 --,= 3tribu;ns ( .m .?an .4#b1cjj1 5t] 4#a1jjj on l9e #dg ( ,=m ;,,ab#dbh4 --,= 3tribu;ns ( .less .?an .4#b1cjj1 -plete ! calcul,n = l9e #dg on ! ,prov9cial ,"w%eet 9 ? book4 ,support+ docu;ts--,= ea* 3tribu;n1 atta* 6yr pap] return ! (ficial #bc ,9=m,n = resid5ts c#e receipt sign$ 0an (ficial (! political "py or 0! c&idate4 ,if y >e fil+ electronic,y1 keep all yr docu;ts 9 case we ask 6see !m4 ,l9e #ej--,royalty tax rebate ,unus$ ,alb]ta attribut$ ,canadian royalty 9come ,if y _h any unus$ am.t ( ,alb]ta attribut$ ,canadian royalty 9come 9 #bjaj1 -plete ! calcul,n at l9e #ej 6det]m9e yr rebate4 ,any unus$ am.t is %[n on yr #bjaj notice ( assess;t or notice ( reassess;t4 ,if on yr #bjjg return y did n claim yr unus$ ,alb]ta royalty tax rebate f yr #bjjf ,=m ,t#gi1 ,alb]ta ,royalty ,tax ,rebate 79dividuals71 y h 6s5d a reque/ = reassess;t ( yr #bjjg return 6! ,,cra4 #bd ,alb]ta /ock sav+s plan tax d#e cr$it ,if y _h any unus$ /ock sav+s plan tax cr$it 6be appli$ 9 #bjaa1 atta* a -plet$ ,=m ,t#hi1 ,alb]ta ,/ock ,sav+s ,plan ,tax ,cr$it1 6yr pap] return4 #be