{
  "$comment": "AB income tax rules for 2025 (non-Quebec provinces/territories use the CRA T4127 formulas). Alberta 8% bracket on the first $60,000 legislated for 2025 and later (T4127 121st edition, \"What's new\"). 2025 supplemental credit: the T4127 full-year form ((K1P + K2P) − $4,800) × 0.02/0.08 is used for the annual figure.",
  "country": "ca",
  "jurisdiction": "ca-ab",
  "taxYear": "2025",
  "period": {
    "start": "2025-01-01",
    "end": "2025-12-31",
    "tz": "America/Toronto"
  },
  "status": "provisional",
  "engine": "ca-payroll@1",
  "currency": "CAD",
  "revision": 1,
  "params": {
    "brackets": [
      {
        "upTo": "60000",
        "rate": "0.08"
      },
      {
        "upTo": "151234",
        "rate": "0.10"
      },
      {
        "upTo": "181481",
        "rate": "0.12"
      },
      {
        "upTo": "241974",
        "rate": "0.13"
      },
      {
        "upTo": "362961",
        "rate": "0.14"
      },
      {
        "upTo": null,
        "rate": "0.15"
      }
    ],
    "creditRate": "0.08",
    "basicPersonalAmount": {
      "kind": "flat",
      "amount": "22323"
    },
    "supplementalCredit": {
      "threshold": "4800",
      "rate": "0.25"
    },
    "payrollEditions": [
      {
        "from": "2025-01-01",
        "to": "2025-06-30",
        "value": {
          "edition": "t4127-jan-2025-120th",
          "description": "No 8% bracket yet: 10% from $0 to $151,234; credits at 10%"
        }
      },
      {
        "from": "2025-07-01",
        "to": "2025-12-31",
        "value": {
          "edition": "t4127-jul-2025-121st",
          "description": "Prorated 6% rate on the first $60,000 so the full year averages the legislated 8%; supplemental credit K5P = ((K1P + K2P) − 3,600) × (0.04/0.06)"
        }
      }
    ]
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [],
  "notModelled": [
    "Credits other than the basic personal amount, CPP base contributions and EI premiums (e.g. spouse, dependants, age, disability, tuition, donations)",
    "Alberta child and family benefit"
  ],
  "sources": [
    {
      "field": "params.brackets",
      "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 122nd edition, effective 1 January 2026",
      "retrieved": "2026-10-07",
      "note": "Tables 8.22–8.29 (\"for 2025\") of the 122nd edition give the full-year 2025 values used on the 2025 return (federal 14.5% blended rate, Alberta 8% bracket, Manitoba un-indexed values). AB row of the rates table (A, V)."
    },
    {
      "field": "params.creditRate",
      "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 122nd edition, effective 1 January 2026",
      "retrieved": "2026-10-07",
      "note": "Provincial/territorial credits use the lowest AB rate (K1P, K2P)."
    },
    {
      "field": "params.basicPersonalAmount",
      "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 122nd edition, effective 1 January 2026",
      "retrieved": "2026-10-07",
      "note": "Table \"Other rates and amounts\", Basic amount column."
    },
    {
      "field": "period",
      "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 122nd edition, effective 1 January 2026",
      "retrieved": "2026-10-07",
      "note": "Calendar tax year."
    },
    {
      "field": "rounding",
      "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 122nd edition, effective 1 January 2026",
      "retrieved": "2026-10-07",
      "note": "Chapter 1 \"Rounding procedures\"."
    },
    {
      "field": "params.supplementalCredit",
      "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jul/t4127-jul-25e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 121st edition, effective 1 July 2025",
      "retrieved": "2026-10-07",
      "note": "Alberta supplemental tax credit factor K5P = ((K1P + K2P) − threshold) × 0.02/0.08."
    },
    {
      "field": "params.payrollEditions",
      "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-25e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 120th edition, effective 1 January 2025",
      "retrieved": "2026-10-07",
      "note": "January payroll edition values."
    },
    {
      "field": "params.payrollEditions",
      "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jul/t4127-jul-25e.pdf",
      "title": "CRA T4127 Payroll Deductions Formulas, 121st edition, effective 1 July 2025",
      "retrieved": "2026-10-07",
      "note": "July payroll edition: prorated values and the full-year legislated value (\"What's new\")."
    }
  ]
}