There are several Alberta tax credits that are related to the federal Canada child benefit (CCB) and the GST/HST credit. If you’re eligible for these federal amounts, you might also be eligible for the following related Alberta programs.
A tax-free amount, the Alberta family employment tax credit (AFETC) is paid to families that have working income and children under the age of 18.
You don’t need to apply for the AFETC. The Canada Revenue Agency (CRA) will use the information on file from your CCB application to determine if you’re eligible to receive the AFETC payments.
The amount you receive for this tax credit depends on your annual family working and net income, and the number of children you have that are under the age of 18.
Payments for AFETC are made twice a year by the CRA – in July and January – separate from your CCB payments.
The Alberta child benefit (ACB) is a tax-free amount paid to families that have children under the age of 18. The benefit amount you get is based on your net family income and the number of children you have under the age of 18.
To be eligible for the ACB, you must be a resident of Alberta and:
- be a parent of one or more children under the age of 18
- have a family net income of less than the threshold provided
- file a tax return
If you receive the federal CCB payments and have filed your tax return, you are automatically considered for the ACB payments. The ACB payments are made in August, November, February, and May – separate from your CCB and AFETC payments.
The Alberta climate leadership adjustment rebate (ACLAR) is a tax-free payment to low and middle income individuals and families to help them adjust to the new provincial carbon price.
To be eligible, you need to be a resident of Alberta on the first day of the payment period and the first day of the previous payment period and one of the following must apply to you in the same period:
- you are 18 years of age or older
- you have (or had) a spouse or common-law partner
- you are (or were) a parent and live (or lived) with your child
You don’t have to apply for the ACLAR payments. The Canada Revenue Agency (CRA) will determine your eligibility when you file your tax return. In order to receive the ACLAR payments, you need to file your return every year.
Note: If you have a spouse or common-law partner, only one of you can receive the rebate. The rebate is paid to the person whose return is assessed first.
The amount you receive for the ACLAR depends on your family situation (marital status and the number of children you have) and your adjusted family net income. Payments are sent by the CRA in January, April, July, October.