Open
Alberta Agri-Processing Investment Tax Credit (APITC)
Tax credit for large investments in Alberta agri-processing facilities
Last Update: March 4, 2026
Funding available
Up to 12% of project cost
Timeline
- Open continuously
Location
Alberta, Canada
Overview
The Alberta Agri-Processing Investment Tax Credit provides a non-refundable, non-transferable tax credit of up to $175 million per project, supporting investments of $10 million or more in the construction or expansion of value-added agri-processing facilities. Eligible activities include building or expanding operations that add value to agricultural products, such as food manufacturing, bioprocessing, and related sectors.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Increase performance through digital transformation
- Optimize production processes
- Reduce environmental footprint
Eligible Funding
- Up to 12% of project cost
Timeline
- Open continuously
Eligible candidates
Eligible Industries
- Agriculture, forestry, fishing and hunting
- Manufacturing
Location
- Alberta
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Construction and operationalization of a new value-added agri-processing facility in Alberta.
- Expansion of an existing value-added agri-processing facility to increase production capacity.
Eligibility
Who is eligible?
- Food, beverage, meat, alternative protein and animal feed manufacturing companies
- Biofuel, biomass, sustainable aviation fuel, and biochemical producers
- Bioplastics, biocomposites, biomaterials, textiles, fibre, building products, and automotive parts manufacturers
- Cosmetics, ingredients, personal care, and natural health products producers
- Corporations and registered partnerships engaged in value-added agricultural product processing
Who is not eligible
- Projects structured through joint ventures or unregistered partnerships.
- Limited Liability Partnerships (LLPs).
- Companies with capital expenses for equipment and facilities that only clean, bag, handle, store, and sort product.
- Primary agriculture businesses focused on building or expanding greenhouses and vertical farms, or growing or harvesting crops.
Eligible expenses
- New capital expenditures for land dedicated to the agri-processing facility.
- Construction costs for building new facilities or expanding existing agri-processing facilities.
- Purchase and installation of processing equipment.
Eligible geographic areas
- Companies operating and investing in Alberta.
Additional information
- Up to $175 million in tax credits is available for each project.
- The tax credit is non-refundable and non-transferable.
- Eligible recipients have up to 10 years to claim the tax credit against Alberta provincial income tax.
- The maximum claimable amount for the tax credit is tiered: up to 20% in the first year, 30% in the second year, and 50% in the third year after receiving the certificate.
Contacts
Frequently Asked Questions about the Alberta Agri-Processing Investment Tax Credit (APITC) Program
Here are answers to the most common questions about the Alberta Agri-Processing Investment Tax Credit (APITC). This section explains what the program is, how much funding is available, eligibility requirements, application deadlines, and other important details to help you determine if this grant is right for your business.
What is the Alberta Agri-Processing Investment Tax Credit (APITC)?
The Alberta Agri-Processing Investment Tax Credit provides a non-refundable, non-transferable tax credit of up to $175 million per project, supporting investments of $10 million or more in the construction or expansion of value-added agri-processing facilities. Eligible activities include building or expanding operations that add value to agricultural products, such as food manufacturing, bioprocessing, and related sectors.
How much funding can be received?
Alberta Agri-Processing Investment Tax Credit (APITC) Funds up to 12% of admissible expenses.
Who is eligible for the Alberta Agri-Processing Investment Tax Credit (APITC) program?
To be eligible for the Alberta Agri-Processing Investment Tax Credit (APITC) program, you must:
Corporation incorporated, registered, or continued under Alberta’s Business Corporations Act
Registered partnership under Alberta's Partnership Act (not LLP)
Minimum $10 million investment in value-added agri-processing facility in Alberta
What expenses are eligible under Alberta Agri-Processing Investment Tax Credit (APITC)?
Construction and operationalization of a new value-added agri-processing facility in Alberta.
Expansion of an existing value-added agri-processing facility to increase production capacity.
Who can I contact for more information about the Alberta Agri-Processing Investment Tax Credit (APITC)?
You can contact Government of Alberta or by phone at 403-742-7901.
Where is the Alberta Agri-Processing Investment Tax Credit (APITC) available?
The Alberta Agri-Processing Investment Tax Credit (APITC) program is available the province of Alberta.
Is the Alberta Agri-Processing Investment Tax Credit (APITC) a grant, loan, or tax credit?
Alberta Agri-Processing Investment Tax Credit (APITC) is a Tax Credits