How much funding can be received?

Funds up to 12% of admissible expenses.

What is the deadline to apply?

The deadline to apply is not specified.

Who are the financial supporters of the Alberta Agri-Processing Investment Tax Credit (APITC)?

Alberta Agri-Processing Investment Tax Credit (APITC) is funded by Government of Alberta

What are Alberta Agri-Processing Investment Tax Credit (APITC)'s eligibility criterias?

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

Alberta Agri-Processing Investment Tax Credit (APITC)

Last Update: April 27, 2025

AB, Canada

Tax credit for large investments in Alberta agri-processing facilities

Alberta Agri-Processing Investment Tax Credit (APITC) at a glance

Eligible Funding

Up to 12% of project cost

Timeline

Continuous Intakes

Financing Type

Tax Credits

Eligible Industries

Agriculture, forestry, fishing and hunting
Manufacturing

Grant Providers

Government of Alberta

Status

Open

Overview of the Alberta Agri-Processing Investment Tax Credit (APITC) program

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.

Financing 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.

Eligible projects & activities

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.

Examples of admissible projects:

$ 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

Eligibility criteria of the Alberta Agri-Processing Investment Tax Credit (APITC) program

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.

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.

How to apply to the Alberta Agri-Processing Investment Tax Credit (APITC) program

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.

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.