Alberta Film and Television Tax Credit

• Capitalization table
• Estimated total production costs
• Related party transaction form
• Summary of production financing
• Production schedule with dates and shooting locations
• Distribution agreement
• Evidence of production financing
• Producer declaration, if applicable
• Supporting document for shooting locations, if applicable

Who is eligible?

• Corporations that produce films, television series, and other eligible screen-based productions in Alberta.

Who is not eligible

• Productions that started Alberta principal photography before applying to the FTTC program cannot be retroactively approved under the new FTTC Legislation and program rules.

Eligible expenses

• Eligible salary or wages costs
• Eligible service contract expenditures
• Eligible tangible property expenditure
• Eligible Alberta costs

Ineligible Costs and Activities

• Costs not paid in full during the eligibility period
• Costs that are not directly attributable to the Alberta portion of the project
• Costs above fair market value or not considered reasonable
• Costs already supported by Alberta Production Grant or Screen-based Production Grant for the same project

Eligible geographic areas

• Rural or remote filming locations in Alberta

• Assessment of the production’s economic impact in Alberta.
• Evaluation of the benefit to Alberta’s film and television industry.

• Create an Alberta.ca Account
• Submit your Online Application

• Applications are assessed after submission.
• Notification and Authorization Letters are issued after assessment.
• Tax credit certificate requests are assessed after submission.
• Letters of Decision and delivery of the tax credit certificates follow approval.

• Applicants are required to retain all invoices or proof of payment for eligible production costs for seven years, as they may be requested for review.
• If an applicant's initial application is declined, one additional application is permitted within 12 months of notification, even if outside the standard 120-day window after principal photography commenced.
• Applicants are responsible for fulfilling recognition requirements, as outlined in the program guidelines, to receive a tax credit certificate.
• A corporation may request its tax refund be redirected to a lender for bridge financing by including a letter with the AT1 return for the relevant tax year.