How much funding can be received?

Funds up to 30% of admissible expenses.

What is the deadline to apply?

The deadline to apply is 2024-05-31T00:00:00Z.

Who are the financial supporters of the Alberta Film and Television Tax Credit?

Alberta Film and Television Tax Credit is funded by Government of Alberta

What are Alberta Film and Television Tax Credit's eligibility criterias?

Must be a corporation engaged in film, television, or digital media production Must be incorporated or registered in Alberta Must not be exempt from paying taxes under the Alberta Corporate Tax Act

Alberta Film and Television Tax Credit

Last Update: April 27, 2025

AB, Canada

Refundable tax credit supporting screen-based productions in Alberta

Alberta Film and Television Tax Credit at a glance

Eligible Funding

Min. $499,999
Up to 30% of project cost

Timeline

Closing date : May 31, 2024

Financing Type

Tax Credits

Eligible Industries

Information and cultural industries
Arts, entertainment and recreation

Grant Providers

Government of Alberta

Status

Open

Overview of the Alberta Film and Television Tax Credit program

The Alberta Film and Television Tax Credit provides a refundable tax credit of up to 30% on eligible production costs for corporations involved in film, television, and screen-based productions in Alberta. The program supports the growth of Alberta’s media sector by incentivizing new productions, including principal photography and key animation activities within the province.

Financing terms and conditions

Refundable tax credit of either 22% or 30% on eligible Alberta production costs, depending on specific criteria met.
Eligible production costs must be at least $499,999 (Canadian funds, excluding GST) to qualify for the tax credit.
Maximum tax credit amount is specified in the Authorization Letter and cannot be exceeded.

Eligible projects & activities

Production of films, television series, and eligible screen-based productions to be broadcast, distributed, or streamed.
Development of new, original audiovisual content intended for public release.
Co-productions between Alberta-based companies and inter-provincial or international partners under treaty agreements.

Examples of admissible projects:

$ 360,000

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

$ 450,000

Producing an environmental documentary highlighting the conservation efforts National Park

$ 930,000

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

$ 540,000

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

$ 1,500,000

Production of a feature-length film portraying the oil sands industry

Eligibility criteria of the Alberta Film and Television Tax Credit program

The applicant must be a corporation primarily engaged in film, television, and/or digital media production.
The corporation must be incorporated in Alberta, registered as an extra-provincial company in Alberta, or continued as an Alberta company through a Certificate of Continuance.
The corporation must not be exempt from paying taxes under the Alberta Corporate Tax Act or controlled by a corporation that is exempt.
The applicant must have a valid commercial distribution plan for the final project.
The corporation must have secured at least 50% of its production financing before applying.

Who is eligible?

Corporations primarily engaged in film production
Corporations primarily engaged in television production
Corporations primarily engaged in digital media production

Who is not eligible

Corporations exempt from paying taxes under the Alberta Corporate Tax Act, or controlled by such corporations.
Companies that have received project funding from the Alberta Production Grant or the Alberta Screen-Based Production Grant for the same project.
Corporations not primarily engaged in film, television, and/or digital media production.
Corporations not incorporated in Alberta, not registered as an extra-provincial company in Alberta, or not continued as an Alberta company through a Certificate of Continuance.

Eligible expenses

Alberta-based salary or wages paid to eligible individuals.
Service contract expenditures incurred in Alberta.
Expenditures for tangible property acquired in Alberta for production purposes.
Production-related costs for goods and services purchased directly from Alberta businesses (excluding those subcontracted outside Alberta).
Parent-subsidiary amounts, where production costs incurred by a parent on behalf of a wholly owned subsidiary are reimbursed by the subsidiary.
For documentaries only: non-Alberta salary or wages, service contract expenditures, and travel expenditures directly attributable to principal photography occurring outside Alberta.

Eligible geographic areas

Companies incorporated or registered in Alberta.
Productions with principal photography or key animation completed in Alberta.
Rural and remote locations within Alberta, including underutilized areas outside Edmonton and Calgary (for rural/remote stream).

Eligibility criteria of the Alberta Film and Television Tax Credit program

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

How to apply to the Alberta Film and Television Tax Credit program

Review Guidelines

Review the Film and Television Tax Credit Program Guidelines.
Examine associated supplementary forms to understand criteria and requirements.

Create User Account

Create an account on the Alberta.ca online application portal.
Set up a secure login name and password.

Complete Online Application

Log into the online application portal.
Complete the application form with accurate information.

Submit Application

Ensure all required documentation, as outlined in the Program Guidelines, is included.
Submit the completed application through the online portal.

Additional information

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.