ALBERTA - Production Service
EP Services Offered
Administration
Tax Credit Financing
Tax Credit Placement
Eligible Production Types
Animation
Commercials
Documentaries
Feature Films
Game Shows
Pilots
Post Only
Reality Television
Scripted Television
Talk Shows
Video Games
Location Production Needs
Beaches Ocean
City
Deserts
Forests
Lakes Rivers
Mountains
Rural
Snow
Suburban
Tropical
Legislation/
Guidance
| Incentive | 22% Refundable Tax Credit |
| + Federal Incentive | 16% Stackable Federal Tax Credit - on Net Labour |
| Combined Incentive Rate | 34.5% (effective rate) |
| Labor | |
| Resident ATL | 34.5% |
| Resident BTL | 34.5% |
| Labor Uplifts | 8% of qualifying AB labour where a minimum of 75% of Alberta principal photography days take place in rural or remote filming locations in Alberta |
| Qualified Spend | |
| Spend | 22% |
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. | |
| Spend Uplifts | 8% of qualifying AB expenditures where a minimum of 75% of Alberta principal photography days take place in rural or remote filming locations in Alberta |
| Minimum/Caps | |
| Minimum Spend | $500K CAD (before GST) |
| Project Cap | None |
| Application | |
All applications must be submitted through the online application portal, up to 120 days after commencing principal photography in Alberta. Once an applicant has received an Authorization Letter, they must begin principal photography on the production no later than 6 months after the date of issuance of the Authorization Letter. | |
| Additional Requirements | |
| CPA Audit | Yes |
| Additional Information | The above noted provincial incentive is stackable with Canada's Federal Tax Incentive, which is 16% of qualifying Canadian labour expenditures net of 'assistance' ('assistance' includes any provincial incentives that are directly attributable to qualifying labour spend). |
Alberta Film780.422.8584 | |