Personal Income Tax Withholding Regulation (Alta. Reg. 34/2001)

Alta. Reg. 34/2001

Alberta — Regulations

© Published by Alberta King’s Printer Alberta King’s Printer Suite 700, Park Plaza 10611 - 98 Avenue Edmonton, AB T5K 2P7 Phone: 780-427-4952 E-mail: kings-printer@gov.ab.ca Shop on-line at kings-printer.alberta.ca Province of Alberta Office Consolidation Alberta Regulation 34/2001 With amendments up to and including Alberta Regulation 149/2026 Current as of June 25, 2026 ALBERTA PERSONAL INCOME TAX ACT PERSONAL INCOME TAX WITHHOLDING REGULATION

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Note All persons making use of this consolidation are reminded that it has no legislative sanction, that amendments have been embodied for convenience of reference only. The official Statutes and Regulations should be consulted for all purposes of interpreting and applying the law.

(Consolidated to 149/2026) ALBERTA REGULATION 34/2001 Alberta Personal Income Tax Act PERSONAL INCOME TAX WITHHOLDING REGULATION Table of Contents 1

Definitions 2 Deductions and withholdings 3 Periodic payments 4 Non-periodic payments 5 Application of federal regulations 6 Coming into force

Schedule

Definitions 1(1) Subject to subsection (4), those expressions defined in subsection 100(1) of the federal regulation have the same meaning for the purposes of this Regulation as are given to them by subsection 100(1) of the federal regulation. (2) Subsection 100(2) of the federal regulation applies for the purposes of this Regulation.

(3) Section 1 of the Alberta Personal Income Tax Act applies to this Regulation.

(4) A reference to the “appropriate percentage” in a provision of the federal regulation that applies for the purposes of this Regulation is to be read as a reference to the “specified percentage”.

(5) For the purposes of this Regulation and any provisions of the federal regulation that apply to this Regulation, (a) “employee” means any pe rson receiving remuneration who reports for work at an establishment of an employer in Alberta; (b) “personal credits” means, in respect of a particular taxation year, the greater of

Section 2 AR 34/2001 PERSONAL INCOME TAX WITHHOLDING REGULATION 2 (

i) the amount referred to in

section 8(1)(

c) of the Alberta Personal Income Tax Act, and (ii) the aggregate of the credits that the employee would be entitled to claim for the year as calculated under (

A) sections 8, 9, 10, 13 and 19 of the Alberta Personal Income Tax Act if the references to “the specified percentage for the year” in those sections were read as “equal to 1”, (

B) section 20.1 of the Alberta Personal Income Tax Act if, in applying

section 118.8 of the federal Act, the formula A + B − C referred to in that

section were read as the following: (A +

B) C where A is the value of A in that section, B is the value of B in that section, and C is the specified percentage for the year, and (

C) section 20.2 of the Alberta Personal Income Tax Act if the amount otherwise calculated under that

section were divided by the specified percentage for the year. AR 34/2001 s1;149/2026 Deductions and withholdings 2 The amount to be deducted or withheld under subsection 153(1) of the federal Act as it applies to

section 51 of the Alberta Personal Income Tax Act is the amount determined in accordance with this Regulation. Periodic payments 3(1) Except as otherwise provided in this Regulation, the amount to be deducted or withheld by an employer from any payment of remuneration made to an employee in the employee’s taxation year is, for each pay period, the amount determined in accordance with the following formula: A X (B-

C) D

Section 4 AR 34/2001 PERSONAL INCOME TAX WITHHOLDING REGULATION 3 where A is the specified percentage; B is the amount that is the notional remuneration calculated for the purposes of paragraph 102(1)(

c) of the federal regulation; C is the amount determined in the Schedule; D is the maximum number of pay periods for the taxation year.

(2) Where an employee has elected under subsection 107(2) of the federal regulation, the notional remuneration for the purposes of subsection (1) is the lesser of the notional remuneration computed for the purposes of paragraph 102(1)(

c) of the federal regulation and the estimated annual taxable income as determined under paragraph 102(2)(

c) of the federal regulation. Non-periodic payments 4(1) Subsections 103(1) to (6) of the federal regulation apply except that (

a) in paragraph (1)(a), the percentage amount shall be read as 5%, (

b) in subparagraph (4)(a)(ii), the percentage amount shall be read as 3%, (

c) in subparagraph (4)(b)(ii), the percentage amount shall be read as 7%, and (

d) in subparagraph (4)(c)(ii), the percentage amount shall be read as 10%.

(2) Section 103.1 of the federal regulation applies except that the percentage amount describing the value of C in subsection 103.1(2) shall be read as follows: (

a) in subparagraph (a)(ii), “7 per cent” shall be read as “3%”; (

b) in subparagraph (b)(ii), “13 per cent” shall be read as “7%”; (

c) in subparagraph (c)(ii), “20 per cent” shall be read as “10%”. AR 34/2001 s4;6/2020 Application of federal regulations 5(1) No amount shall be deducted or withheld from a payment in accordance with

section 3 or 4, if no amount is to be deducted or

Section 6 AR 34/2001 PERSONAL INCOME TAX WITHHOLDING REGULATION 4 withheld from a payment made in accordance with

section 102,103 or 103.1 of the federal regulation. (2) Subsection 102(5) and sections 106 to 109 of the federal regulation apply for the purposes of this Regulation to an employer and an employee and to the determinations made under this Regulation. AR 34/2001 s5;6/2020 Coming into force 6 This Regulation applies to the 2001 and subsequent taxation years.

Schedule 1 For the purpose of determining C under

section 3 of the Regulation, (

a) where the remuneration for the year is $12 900 or less, C is $12 900; (

b) where the amount of pers onal credits exceeds $30 000, C is the actual amount of personal credits; (

c) in any other case, C is the mid-point of the applicable range of personal credits as follows: $12 900.01 - $14 800.00 14 800.01 - 16 700.00 16 700.01 - 18 600.00 18 600.01 - 20 500.00 20 500.01 - 22 400.00 22 400.01 - 24 300.00 24 300.01 - 26 200.00 26 200.01 - 28 100.00 28 100.01 - 30 000.00

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Document details

Collection	Alberta — Regulations
Citation	Alta. Reg. 34/2001
Type	regulation
Volume / chapter	2001 034
Language	en
Format	pdf
Source	PROVINCIAL
Identifier	8fd093de77bddd9771dd6b3f7857953f1be488b6

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