Alberta Agri-Processing Investment Tax Credit (APITC) - AB - Canada

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

More grants like this

Alberta Carbon Capture Incentive Program -
Grant and Fundinggrant_card_status|open
Supports carbon capture projects for emissions reduction in Alberta
ERA — 2025 Industrial Transformation Challenge -
Grant and Fundinggrant_card_status|open
Funding innovative technologies for Alberta's industrial transformation
Addressing the Agriculture Labour Task Force Grant Program — Stream 2 -
Grant and Fundinggrant_card_status|open
Enhancing HR skills in agriculture to reduce worker turnover
Alberta Innovates — Bitumen Beyond Combustion (BBC) Program -
Grant and Fundinggrant_card_status|closed
Transform Alberta's oil sands into high-value, non-combustion products, enhancing economic potential and sustainability
ERA — Advanced Materials Challenge -
Grant and Fundinggrant_card_status|closed
Advanced Materials Challenge funds low-emissions, circular economy projects
Agriculture Job Connector -
Other Supportgrant_card_status|open
Find skilled workers for agriculture and agri-food jobs
Alberta Innovates — Bioenergy and Circular Economy -
Grant and Fundinggrant_card_status|open
Supports renewable fuels and circular economy projects
Carbon Capture Kickstart -
Grant and Fundinggrant_card_status|open
Money to accelerate carbon capture projects in Alberta
Alberta Innovates — Energy Storage and Minerals -
Grant and Fundinggrant_card_status|open
Apply to the Energy Storage and Minerals Program to develop next-gen sustainable materials and critical minerals.
Alberta Innovates — Agriculture & Environment Program -
Grant and Fundinggrant_card_status|open
Fosters innovation and promotes sustainable practices in agriculture