Alberta Film and Television Tax Credit AB Canada

Alberta Film and Television Tax Credit

AB, Canada
The Alberta Film and Television Tax Credit (FTTC) offers a refundable tax credit on eligible Alberta production and labour costs for corporations producing films, television series, and other eligible screen-based productions in Alberta.
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Tax Credits
grant_single|eligibleIndustries
  • Information and cultural industries
  • Arts, entertainment and recreation
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  • Government of Alberta
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The Film and Television Tax Credit (FTTC) offers a refundable Alberta tax credit certificate on eligible Alberta production and labour costs to corporations producing new films, television series, and other screen-based productions in the province. Applicants can apply for either a 22% or 30% tax credit rate, with the higher rate requiring additional Alberta-based ownership and spending criteria. Eligible activities include new productions intended for broadcast, distribution, or streaming that meet specific production cost and timing requirements.

grant_single_labels|projects

The grant supports film, television series, and other eligible screen-based productions in Alberta. Eligible activities must align with the production of new content intended for broadcast, distribution, or streaming.
  • Producing film projects
  • Television series production
  • Screen-based media projects
  • Documentary production
grant_single|admissibleProjectsExample

$360,000

Edmonton
Creating a historical documentary about Edmonton's development over the past century.

$930,000

Calgary
Producing a children's animated series based on folk tales from Alberta.

$1,500,000

Fort McMurray
Production of a feature-length film portraying the oil sands industry in Fort McMurray.

$540,000

Banff
Developing a virtual reality game based on the history of Banff National Park.

$450,000

Jasper
Producing an environmental documentary highlighting the conservation efforts in Jasper National Park.

grant_single_labels|admissibility

To be eligible for the Film and Television Tax Credit (FTTC), corporations and productions must meet specific criteria regarding incorporation, production costs, and other requirements.
  • Corporation must be primarily engaged in film, television, or digital media production.
  • Incorporated in Alberta under the Business Corporations Act or registered as an extra-provincial company in Alberta.
  • Not exempt from paying taxes under the Alberta Corporate Tax Act.
  • Must be making an eligible production with total production costs of $499,999 CAD or greater.
  • Not have received funding from the Alberta Production Grant or the Alberta Screen-Based Production Grant.
  • Eligible productions should be new and not a repackaging of previously completed productions.
  • Principal photography must commence no later than 6 months after an Authorization Letter is issued.
  • Must meet criteria for eligible Alberta production costs, including being purchased directly from Alberta businesses and incurred within Alberta during the eligibility period.
  • Recognition requirements must be fulfilled to receive the tax credit certificate.

grant_eligibility_criteria|who_can_apply

Yes, there are eligible types of companies for the Film and Television Tax Credit (FTTC) grant in Alberta. To be eligible, a corporation must meet specific criteria related to business operations, incorporation, and production costs.
  • Primarily engaged in film, television, or digital media production
  • Incorporated in Alberta under the Business Corporations Act, or registered as an extra-provincial company in Alberta, or continued as an Alberta company through a Certificate of Continuance
  • Not exempt from paying taxes under the Alberta Corporate Tax Act (or controlled by a corporation that is)
  • Involved in making an eligible production with total production costs of $499,999 CAD (before GST) or greater
  • Not have received funding from the Alberta Production Grant or the Alberta Screen-Based Production Grant

grant_eligibility_criteria|who_cannot_apply

Yes, there are certain types of companies that are not eligible for the Film and Television Tax Credit (FTTC) Act in Alberta. The ineligible types of companies include those exempt from paying taxes under the Alberta Corporate Tax Act or controlled by such corporations, and those that have received funding from the Alberta Production Grant or the Alberta Screen-Based Production Grant.
  • Companies exempt from paying taxes under the Alberta Corporate Tax Act or controlled by such corporations.
  • Companies that have received funding from the Alberta Production Grant or the Alberta Screen-Based Production Grant.

grant_eligibility_criteria|eligible_expenses

Eligible production costs generally include all expenditures where goods or services are purchased, consumed or used in Alberta and are considered an essential cost incurred as a normal part of business. Costs incurred or paid outside of Alberta are not eligible for a tax credit.
  • Listed on the Estimated Total Production Costs worksheet
  • Purchased directly from businesses located in Alberta
  • Incurred and fully paid in Alberta during the eligibility period
  • Directly related to the portion of the production in Alberta
  • Essential cost incurred as a normal part of business
  • Costs incurred by a parent corporation on behalf of a wholly-owned subsidiary in Alberta

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Eligible geographic zones for this grant are limited to Alberta. All production costs must be incurred and paid within Alberta to qualify.
  • Alberta

grant_single_labels|criteria

Yes, there are evaluation and selection criteria for the Film and Television Tax Credit. Eligible applications are evaluated based on the production's economic impact in Alberta and its benefit to Alberta’s film and television industry.
  • Application completeness
  • Eligibility screening
  • Evaluation of economic impact in Alberta
  • Benefit to Alberta’s film and television industry
  • Approval by the Minister

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  • Step 1: Read the guidelines
  • Applicants are strongly encouraged to review the Film and Television Tax Credit program guidelines and associated supplementary forms to familiarize themselves with the criteria and requirements.
  • Step 2: Create a user account and log into the online application portal
  • All applications must be submitted through the online application portal. When logging into the online application portal for the first time, applicants will be prompted to create an Alberta.ca Account with a secure login name and password.
  • Once the account has been created, applicants will gain access to the online application portal, which hosts the forms and templates required for application submission and tax credit certificate requests.
  • Step 3: Complete and submit an online application
  • A detailed overview of the information and supporting documentation that applicants are required to provide as part of their application submission is outlined in the How to Apply section of the Film and Television Tax Credit program guidelines.
  • Applicants are encouraged to review the Film and Television Tax Credit Application Companion Guide before filling out and submitting an application.
  • It is the responsibility of the applicant to ensure all relevant documentation is completed as stated in the guidelines and submitted with the application.
  • Program staff may request additional documentation and information to assist in the assessment and evaluation of an application. However, the program staff reserve the right to rely solely on materials initially submitted with the application.
  • Step 4: Assessment of applications
  • Once an application is received, the application is reviewed by program staff for completeness.
  • If an application is deemed complete, it is then screened for eligibility and evaluated.
  • All eligible applications will be evaluated for the production’s economic impact in Alberta and its benefit to Alberta’s film and television industry.
  • Applications are then reviewed and approved by the Minister.
  • Step 5: Notification and Authorization Letters
  • Successful applicants will receive an Authorization Letter advising them of the maximum tax credit certificate they may be eligible to receive.
  • Applicants must respond within 14 days of receiving the Authorization Letter to indicate their acceptance of the letter and to provide any documentation requested in the letter.
  • If the tax credit certificate amount requested exceeds the available budget, a reduced tax credit certificate amount may be offered. In the event applicants are offered a reduced tax credit certificate amount, program staff will contact them to confirm whether or not they wish to proceed with their application.
  • Unsuccessful applicants will be notified in writing of the result. Applicants are permitted to reapply once within 12 months of receiving notification that their initial application was declined, even if they have already begun principal photography on the production.

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The grant has additional guidelines and forms required for submission.
  • Additional program details can be found in the Film and Television Tax Credit Act, Regulation, guidelines, and companion guides.
  • Supplementary forms must be completed and submitted, including the Capitalization Table, Summary of Production Financing, Related Party Transactions, Estimated Total Production Costs, Producer Residency Declaration, and Individual Residency Declaration.
  • Eligible Alberta production costs must be incurred and paid in Alberta during the eligibility period, must relate directly to the Alberta portion of the production, and be essential costs of the production business.
  • Special mention of the email and physical address for contact and further inquiries.
  • Productions with a 30% tax credit certificate must keep an Alberta-based individual, partnership, or corporation in the copyright ownership for 10 years following production completion.
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