
Alberta Agri-Processing Investment Tax Credit (APITC)
grant_single|update April 27, 2025
AB, Canada
Tax credit for large investments in Alberta agri-processing facilities
grant_single_labels|summary
grant_single|eligibleFinancing
- grant_single|fromMinToMax
- grant_single|projectCostPercent
grant_single|deadlines
- grant_single|timelineUnspecified
grant_single|financingType
Tax Credits
grant_single|eligibleIndustries
- Agriculture, forestry, fishing and hunting
- Manufacturing
grant_single|grantors
- Government of Alberta
grant_single|status
grant_card_status|open
grant_single_labels|preview
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.
grant_single_labels|terms_and_conditions
- 12% non-refundable, non-transferable tax credit on eligible investments of $10 million or more per project.
- Maximum of $175 million in tax credits available for each project.
- Tax credit may be claimed over a period of 10 years against Alberta corporate income tax.
- Claiming limits: up to 20% in the first year, up to 30% in the second year, and up to 50% in the third year.
grant_single_labels|projects
- 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.
grant_single|admissibleProjectsExample
$ 23,500
Digitizing service scheduling with in-house mobile app development
$ 22,000
Launching an eco-friendly packaging pilot for local beverage brand
$ 23,000
Upgrading bakery with energy-efficient ovens and improved ventilation
$ 13,500
Introducing disability-friendly workstations in social enterprise workshop
$ 15,000
Launching a neighborhood delivery service using electric cargo bikes
$ 20,000
Creating a community greenhouse for year-round organic produce
grant_single_labels|admissibility
- The applicant must be a corporation incorporated, registered, or continued under Alberta’s Business Corporations Act, or a registered partnership under Alberta's Partnership Act (excluding LLPs).
- The applicant must operate in value-added agri-processing sectors such as food, beverage, meat, alternative protein, animal feed, bioproducts, biomaterials, and other value-added agricultural product manufacturing.
- The project must involve building or expanding a value-added agri-processing facility in Alberta, resulting in the production of new or upgraded products through physical transformation or upgrading of agricultural products or by-products.
- The applicant must meet all eligibility conditions outlined in the Investing in a Diversified Alberta Economy Act and the relevant Agri-processing Investment Tax Credit Regulations.
grant_eligibility_criteria|who_can_apply
- 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
grant_eligibility_criteria|who_cannot_apply
- 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.
grant_eligibility_criteria|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.
grant_eligibility_criteria|zone
- Companies operating and investing in Alberta.
grant_single_labels|apply
- Step 1: Apply for Conditional ApprovalReview the Agri-Processing Investment Tax Credit program guidelines.
- Complete the Proposed Investment Plan form.
- Obtain an engineering estimate prepared by a third party (minimum Class 4).
- Include the partnership agreement(s) if applying as a partnership.
- Apply for conditional approval online and submit the required documents using the online form.
- Step 2: Report ProgressAfter receiving conditional approval, provide project progress updates every 180 days until the project is complete.
- Prepare project status reports using the provided documents: progress reporting schedule, approved investment plan, and a pre-populated or blank Status Reporting form.
- Submit completed Status Reporting forms to APITC@gov.ab.ca.
- Step 3: Apply for the CertificateWhen the project is complete and operational, apply for the Agri-Processing Investment Tax Credit Certificate.
- Provide a compliance report on capital expenditures, a baseline and follow-up report (if applicable), a real estate appraisal (if needed), and the completed APITC Certificate Application Form.
- Submit the application form and supporting documents to APITC@gov.ab.ca.
- Step 4: Claim Tax CreditAfter receiving the certificate, claim the tax credit against Alberta corporate taxes within the 10-year claim period, according to the allowed percentages for each year.
grant_single_labels|otherInfo
- 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.
grant_single_labels|contact
403-742-7901
Apply to this program
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