Non-deductible Income

When calculating your income for the Alberta Seniors Benefit program, several deductions can reduce the amount of income you need to claim. Your non-deductible income is based on your total income (line 150 of your tax return) minus the following deductions:

• Alberta Seniors Benefit
• Old Age Security
• Guaranteed Income Supplement
• Workers' Compensation payments
• Social Assistance
• CPP Disability Benefits
• CPP Death Benefit
• Alimony and Maintenance income
• Registered Pension Plan contributions
• RRSP contributions
• Deduction for elected split - pension amount (applicable for senior couples only)
• Up to $3,600 of employment income or Employment Commission Expenses
• Carrying charges and interest on annuity income from a reverse mortgage

These are deducted from your total income to calculate your non-deductible income. Your non-deductible income is used to calculate your Alberta Seniors Benefit.

To see an example of a cash benefit calculation, please click here.