Alberta Film Tax Credit

Alberta Film and Television Tax Credit

Alberta's principal screen incentive is the Film and Television Tax Credit, commonly referred to as the FTTC. It is a refundable Alberta tax credit on eligible production costs for film, television, and other eligible screen-based productions carried out in the province. Alberta's official program page states that applicants may qualify at either a 22 percent or 30 percent credit rate, depending on the stream and eligibility profile of the project. Under amendments that took effect on June 7, 2024, productions may apply up to 120 days after commencing principal photography in Alberta.

Incentive Rates

• 30% refundable tax credit for Alberta-owned productions
• 22% refundable tax credit for qualifying productions meeting base program criteria
• No per-project cap (removed in 2021)
• Applications accepted up to 120 days after commencing principal photography (effective June 7, 2024)

Program Structure

Alberta has structured this incentive to be competitive for both incoming and Alberta-rooted productions, while preserving a distinct advantage for productions with deeper local ownership and long-term provincial ties. The official guidelines explain that the 30 percent stream is tied to Alberta-owned productions, while the 22 percent stream applies more broadly to qualifying productions meeting the program's base criteria.

Financing Considerations

Alberta also notes that a corporation may request that its corporate income tax refund be redirected to a lender, which makes the incentive relevant to bridge-financing structures. The province requires an authorization letter before tax credit certificates can be requested, and final claims are tied to verified eligible production costs and supporting documentation. The removal of the prior $10 million per-project cap in 2021 materially improved Alberta's competitiveness for larger productions.

Frequently Asked Questions

What is the Alberta film tax credit?

Alberta offers a 22-30% refundable tax credit tax credit, structured as a Refundable Tax Credit, with an annual program cap of Subject to annual program budget. The program is designed to attract film and television productions by offsetting a portion of qualifying local expenditures.

How much is the Alberta film tax credit?

The Alberta tax credit is 22-30% refundable tax credit, structured as a Refundable Tax Credit. The exact rate your production qualifies for may depend on factors such as local hiring, filming location, and production type.

What is the minimum spend to qualify for the Alberta film tax credit?

Productions must meet a minimum spend threshold of CAD 500,000 in Alberta to be eligible. Spend typically includes below-the-line costs incurred within the region, though qualifying criteria vary by program — consult the local film office for the full eligibility rules.

Is there a cap on the Alberta film tax credit?

Yes. The Alberta program has a program-wide cap of Subject to annual program budget and a per-project cap of None specified. Productions should apply early, as allocations can be limited.

How do I apply for the Alberta film tax credit?

Productions typically apply through the Alberta film office or the relevant government agency. Applications are generally submitted before principal photography begins, with final certification issued after production is complete and qualified spend is audited. Check the official film office website for current application guidelines, deadlines, and required documentation.