Alberta Film and Television Tax Credit (FTTC)

Insider Tip

Submit your initial application within 120 days of starting principal photography — this deadline is firm and late submissions are not accepted. Plan your Alberta vs non-Alberta cost allocation at the pre-production budget stage to determine whether you qualify for 22% or 30%; the 30% rate requires meeting ownership AND either the cost or wage thresholds, which requires deliberate production structuring. Use the Application Companion Guide and Program Guidelines (open.alberta.ca) to pre-qualify expenses before committing to a production budget.

Rejection Pitfalls 6

• Production costs below $499,999 threshold
• Ineligible production type: news, talk show, award show, sports, video game, advertising, adult content, or corporate video
• Initial application filed more than 120 days after principal photography began

Success Profile

An incorporated Alberta production company or a national/international production company with an Alberta-based co-producer, filming a scripted drama, documentary, or animated series with total production costs of $1M–$10M. Alberta-owned productions (50%+ Alberta individual ownership, single-card Alberta producer credit) maximize the 30% rate.

Evaluation Criteria

Non-competitive statutory entitlement reviewed for eligibility compliance by the Alberta Film and Television Tax Credit program office. Initial application reviewed for production eligibility and cost threshold. Final claim subject to independent auditor’s certificate and program staff audit of Alberta-eligible cost allocations. No merit scoring — all compliant qualifying productions receive the credit.

Application Steps

Required Documents 8

Eligible Expenses 5

• Alberta-based salary and wages paid to eligible individuals performing work in Alberta (including taxable benefits; non-taxable benefits excluded)
• Service contract expenditures incurred in Alberta for Alberta-based crew and services
• Tangible property acquired in Alberta for production purposes
• Production-related goods and services purchased directly from Alberta businesses
• Post-production costs incurred at Alberta-based facilities

Ineligible Expenses 6

• Non-Alberta production costs or costs for services performed outside Alberta
• Profit-based or revenue-based compensation (salaries determined by reference to profit or revenues)
• Non-taxable employee benefits
• Costs for ineligible production types (news, sports, advertising, video games, adult content)
• Stock footage exceeding 25% of final production (non-documentary productions)
• Interest costs and financing charges

Intake Periods

Continuous year-round intake. Initial application must be submitted within 120 days of principal photography commencement. No fixed intake windows.

Deadline Notes

Open continuous intake — applications accepted year-round through the online portal. Initial application must be submitted within 120 days of commencing Alberta principal photography or key animation. Production must complete within 42 months of starting Alberta principal photography. Final tax credit request must also be submitted within the 42-month window.

Open Application Portal →

Ineligible Organizations

• Sole proprietorships and partnerships
• Not-for-profit organizations
• Broadcasters and news organizations claiming their own news/current affairs productions
• Production companies with 100% non-Alberta ownership applying for the 30% enhanced rate

Compatible Programs

Clawback Risk

Medium Risk

If final cost audit reveals that claimed expenses were ineligible or Alberta cost thresholds were not met, the credit may be reduced or denied at final claim stage. For 30% rate claims, failure to maintain Alberta copyright for 10 years post-completion may trigger repayment. No routine clawback for properly documented productions.