Alberta Film and Television Tax Credit: How to Apply

By GrantHub Research Team · · Lire en français

Alberta Film and Television Tax Credit: How to Apply

If you’re producing film or TV content in Alberta, the Alberta Film and Television Tax Credit can return a meaningful portion of your Alberta labour and production costs. The program is designed to attract and retain screen-based productions in the province. It’s open to both domestic and foreign-owned companies. Applications are reviewed by the Government of Alberta while production is underway—not after everything wraps.


What Is the Alberta Film and Television Tax Credit?

The Alberta Film and Television Tax Credit (FTTC) is a refundable provincial tax credit for eligible film, television, and digital media productions that incur qualifying expenses in Alberta. Because it’s refundable, you can receive the credit even if your company owes no provincial tax.

Key facts at a glance:

  • Jurisdiction: Alberta
  • Program type: Refundable corporate income tax credit
  • Status: Open
  • Administrator: Government of Alberta

Who Is Eligible?

To apply for the Alberta Film and Television Tax Credit, your production company must meet specific corporate and production criteria set by the province.

Corporate eligibility

Your business must:

  • Be an eligible production corporation incorporated in Canada
  • Be primarily engaged in film or television production
  • Not be controlled by a broadcaster or telecommunications company

Eligible productions

The program supports a wide range of content, including:

  • Feature films
  • Television series (drama, comedy, children’s programming)
  • Documentaries
  • Animation and digital media productions

Certain formats, such as news, talk shows, and reality TV, are generally not eligible. Final eligibility is assessed during the application review.


How Much Is the Alberta Film and Television Tax Credit Worth?

The value of the Alberta Film and Television Tax Credit is calculated as a percentage of eligible Alberta production and labour expenditures. The exact rate depends on the type of production and whether it meets additional Alberta-based criteria.

Current rates:

  • 22% of eligible Alberta expenditures for general productions
  • 30% of eligible Alberta expenditures for productions that meet specific Alberta ownership and content requirements

Important points to know:

  • The credit applies only to eligible expenses incurred in Alberta
  • Labour costs must generally be paid to Alberta residents
  • The credit is issued as a refund after assessment

The value can vary by production structure. Tools like GrantHub’s eligibility matcher help you filter funding programs by province, production type, and company profile.


What Expenses Qualify?

Eligible costs are tied directly to production activity in Alberta. Common qualifying expenses include:

  • Alberta-based cast and crew wages
  • Production services purchased in Alberta
  • Post-production work completed in the province
  • Certain travel and accommodation costs within Alberta

Expenses must be reasonable, directly related to the production, and properly documented.


Alberta Film and Television Tax Credit: How to Apply

Applying for the Alberta Film and Television Tax Credit is a multi-step process that must start during production—not after completion.

Step 1: Apply during production

Plan your production timeline and paperwork early to avoid missing out on the tax credit. You must submit your application before principal photography is completed. Late applications are typically not accepted.

Step 2: Prepare required documents

Your application will usually include:

  • Corporate ownership and incorporation documents
  • A detailed production budget and financing plan
  • Alberta spending estimates
  • Production schedule and synopsis

Incomplete applications can delay approval.

Step 3: Production and cost tracking

Once approved, you must carefully track eligible Alberta expenses throughout production. This documentation supports your final tax credit claim.

Step 4: File your tax return and claim the credit

After your taxation year ends, you claim the credit through your Alberta corporate tax return. The refundable amount is issued after assessment.


Can You Combine This Credit With Other Programs?

Yes. The Alberta Film and Television Tax Credit can generally be stacked with federal film tax credits, such as:

  • Canadian Film or Video Production Tax Credit (CPTC)
  • Film or Video Production Services Tax Credit (PSTC)

Each program has its own rules. The same expenses cannot be claimed twice in conflicting ways.


Common Mistakes to Avoid

  • Applying too late
    Applications must be submitted during production. Waiting until wrap can make your project ineligible.

  • Assuming all expenses qualify
    Only Alberta-based and approved costs are eligible. Out-of-province labour is often excluded.

  • Poor record keeping
    Missing payroll or vendor documentation can reduce your final credit.

  • Not planning for stacking rules
    Federal and provincial credits interact. Incorrect assumptions can create shortfalls.


Frequently Asked Questions

Q: Is the Alberta Film and Television Tax Credit refundable?
Yes. The credit is refundable, meaning you can receive the funds even if your company does not owe Alberta corporate tax.

Q: When is the deadline to apply?
You must apply before principal photography is completed. The program does not accept retroactive applications.

Q: Can foreign-owned productions apply?
Yes, foreign-owned companies may be eligible if they meet the program’s Canadian incorporation and production requirements.

Q: What types of expenses qualify?
Eligible expenses typically include Alberta labour, production services, and post-production costs incurred in the province.

Q: Can this credit be combined with federal tax credits?
Yes. Many productions stack this credit with federal programs, subject to program rules.

GrantHub tracks hundreds of active grant and tax credit programs across Canada. Check which ones match your production and corporate profile.


Next Steps

Plan your production timeline and paperwork early to avoid missing out on the tax credit. Learn the process and requirements for the Alberta Film and Television Tax Credit early to protect your budget and improve cash flow.

As you plan ahead, platforms like GrantHub help you compare provincial tax credits, federal programs, and film funding options in one place. This makes it easier to find what your project qualifies for.

See also:

  • How Transferable and Production Tax Credits Work in Canada
  • How Canadian Film and Media Companies Use Tax Credits and Coproduction Treaties
  • NWT Film Rebate Program: Is Filming in the Northwest Territories Worth It?

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