Alberta

PRIOR to beginning principal photography in Alberta, submit an online application to the Economic Development, Trade and Tourism Ministry; be incorporated in Alberta, registered as an extra-provincial company in Alberta and/or continued as an Albertan company through a Certificate of Continuance; be in good standing with the Corporate Registry; not be exempt from paying taxes under the Alberta Corporate Tax Act (or be controlled by a corporation that is); meet the minimum total production budget of at least CAD 500,000 (approximately $370,000 USD); BEGIN principal photography no later than six months from receiving the Authorization Letter; submit a final tax credit claim within 42 months of receiving the Authorization Letter; and ensure that each Alberta-based individual completes and signs the Individual Residency Declaration. In addition to the basic eligibility requirements, productions applying for a 30% tax credit must also; be owned (at least 50%) by Alberta-based shareholders; have at least one Alberta-based producer with a single card credit recognition; have the production’s copyright held, at least in part, by an Alberta-based individual, partnership, or corporation at the time of application and for a minimum of 10 years following the completion of production; and spend at least 60% of the total production costs in Alberta or spend at least 70% of the total production salary or wages on Alberta-based individuals.

Qualified production costs generally include all expenditures where goods or services are purchased, used or consumed in Alberta and are considered an essential cost incurred as a normal part of business, and resident labor. Invoices or proof of payment for all production costs must be maintained and provided to the program upon request. Goods or services cannot be purchased from an Alberta company that has sub-contracted the procurement of the goods or services to out-of-province individuals or organizations. Only expenses listed on the Eligible Alberta Cost Worksheet or those approved in an advanced ruling will be eligible.

This program is not administered on a first-come, first-served basis. Funding will be awarded based on a number of factors including the project’s economic impact to the province and the film industry in Alberta. The Economic Development, Trade and Tourism Ministry offers a refundable tax credit of 22% or 30% on eligible Alberta costs. The program is funded at CAD 105 million for the fiscal year ending March 31, 2025, and 105 CAD million for the fiscal year ending March 31, 2026. Unused funds do not roll over to the next fiscal year.