Rates & additional benefits
Base rates are 22% or 30%. The 30% streams include Alberta-owned, international treaty co-productions and rural/remote filming, each with specified conditions; rural/remote filming requires at least 75% of Alberta principal-photography days in defined locations.
Production type & commercial eligibility
Commercials excluded. Commercials are expressly excluded, along with news/weather, talk shows, professional sports, galas/awards, fundraising, adult entertainment, surveillance/court TV, corporate/industrial films, video games and other listed genres.
Qualifying expenditure
Eligible Alberta production costs and Alberta labour; costs must be fair-market-value, directly attributable to Alberta production, directly purchased from Alberta businesses without out-of-province subcontracting, and paid to eligible individuals.
Labor & residency
Eligible individuals must reside in Alberta on December 31 of one of the three years before the year Alberta principal photography begins. Eligible costs include Alberta salary/wages, service contracts, tangible property and parent-subsidiary amounts.
Application timing
At least 50% of production financing must be secured before applying. Application accepted up to 120 days after Alberta principal photography starts; principal photography must start within six months of Authorization Letter issuance. Authorization Letter must be accepted within 14 days; annual requests are due within six months of taxation-year end and final request within 42 months of starting principal photography.
Caps & funding conditions
Maximum tax-credit limits for a production are set through an Authorization Letter.
Audit requirements
Requests require an audited cost statement.
Receiving the incentive
Refundable; corporations may request that refunds be redirected to lenders for bridge financing.
Program dates
- Effective date
- Not stated
- Program end date
- Not stated
A program end date is not necessarily an application deadline.