Alberta Agri-Processing Investment Tax Credit (APITC)

• Proposed Investment Plan form
• Third-party engineering estimate
• Partnership agreement, if applicable
• Compliance report on capital expenditures
• APITC Certificate Application Form

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

• Land acquisition for the project site
• Qualified professional services related to the prescribed property
• Installation costs for depreciable property

Ineligible Costs and Activities

• Automobiles and automotive equipment, including forklifts
• Furnishings and office equipment
• Portable tools, machinery and equipment
• Non-capital lease costs
• Excess land not used for the eligible activity

Eligible geographic areas

• Companies operating and investing in Alberta.

• 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.

• Applications are reviewed against program eligibility requirements and conditions.
• The Minister may approve the Proposed Investment Plan with or without modifications.
• Applicants receive a Conditional Approval Letter with the estimated maximum tax credit amount and any conditions.
• After completion, the certificate application is reviewed before a tax credit certificate is issued.

• 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.