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Part of Business tax

Film and Television Tax Credit

The FTTC program supports film and television productions filming in Alberta, encouraging growth, sustainability and competitiveness.

Important message

Amendments to Alberta’s Film and Television Tax Credit Act and Film and Television Tax Credit Regulation came into force on June 7, 2024. Changes to Alberta’s FTTC Program Guidelines are also effective June 7, 2024. This webpage reflects the updated requirements applicants need to meet. Read the Film and Television Tax Credit Program Changes Fact Sheet.

Important dates

Intake status: Open. Accepting applications.

Note: Effective June 7, 2024, productions can apply to the Film and Television Tax Credit (FTTC) program up to 120 days after commencing principal photography in Alberta.

Overview

The Film and Television Tax Credit (FTTC) offers a refundable Alberta tax credit on eligible production costs to corporations that produce films, television series, and other eligible screen-based productions in the province.

Applicants may apply for either a 22% or 30% tax credit rate.

Full details can be found in the Film and Television Tax Credit Program guidelines.

Contact [email protected] or visit Alberta Film for assistance with:

  • locations
  • logistics services including facilitating scouting within the province
  • supporting film-friendly initiatives
  • general information regarding filming in Alberta

Contact [email protected] or visit the Alberta Media Fund page for additional grants to help support the growth, sustainability, competitiveness and business attraction of Alberta’s cultural industries.

Eligibility criteria

To be eligible for the program, the production must:

  • have total production costs of at least $499,999 (Canadian funds, excluding GST)
  • be a new production. Repackaging of previously completed productions is ineligible
  • have a portion of principal photography or key animation completed in Alberta (Note: all references to principal photography in the Program Guidelines includes key animation, if not explicitly stated)
  • apply to the Film and Television Tax Credit (FTTC) program no later than 120 days after commencing principal photography in Alberta. Productions that started Alberta principal photography prior to June 7, 2024 are not eligible for the expanded 120-day application window. If Alberta principal photography has not started as of the date that an Authorization Letter has been issued, Alberta principal photography must start within 6 months after the Authorization Letter issuance date.

A production is defined as a segment of content intended for broadcast, distribution, or streaming, and may include a single production or a series of related productions that are produced or aired over a common period.

  • Genres of production not eligible for funding

    • news, current events, or public affairs programming, or a program that includes weather or market reports;
    • talk shows;
    • professional/franchise sporting events or activities (a production that consists of live or pre-recorded coverage of a professional game, match, competition or tournament or pre and post-game shows for sports events or activities);
    • a gala presentation or awards show (a production that consists of live or pre-recorded coverage of a gala or awards show, or pre and post-game shows for galas or awards shows);
    • a production that solicits funds;
    • pornography/adult entertainment;
    • advertising;
    • a production that consists of all or substantially of scenes recorded on private or public authority surveillance equipment, including programming commonly known as “court television” or “surveillance television” or other similar formats;
    • a production that consists of all or substantially of the recording of official legal, government, or other similar proceedings;
    • a production produced primarily for industrial, corporate, or institutional purposes;
    • a production, other than documentary, that consists of more than 25% stock footage;
    • video games;
    • a production for which financial support would, in the opinion of the Minister, be contrary to public policy.*

    *Productions deemed contrary to public policy may include, but are not limited to those productions that incite hatred against an identifiable group or have a dominant characteristic of undue exploitation of sex, violence involving one or more of crime, horror, or cruelty.

To be eligible for the 22% tax credit rate, a corporation must:

  • be primarily engaged in film, television, and/or digital media production
  • be incorporated in Alberta under the Business Corporations Act, registered as an extra-provincial company in Alberta, or continued as an Alberta company through a Certificate of Continuance
  • not be exempt from paying taxes under the Alberta Corporate Tax Act (or be controlled by a corporation that is)
  • have not received funding from the Alberta Production Grant or the Alberta Screen-Based Production Grant for the project
  • have a valid commercial distribution plan in respect of the final project and
  • have secured at least 50% of its production financing at the time of application

To be eligible for the 30% tax credit rate, applicants must meet the criteria described in the 22% tax credit rate section above AND must also meet the following additional requirements:

  • the eligible corporation be owned (at least 50%) by Alberta-based shareholders (refer to calculating the proportion of ownership section in the “Definitions” Appendix I of the Program Guidelines for more information)
  • the production must have at least one Alberta-based producer with a single card credit recognition. Where multiple Alberta-based producers are engaged, it is acceptable for the Alberta-based producers to share a credit
  • the production’s copyright must be 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
  • at least 60% of the total production costs must be eligible production costs or at least 70% of the total labour costs must be made up of eligible Alberta salary or wages

Inter-provincial co-productions must meet all eligibility criteria above for the 22% or 30% tax credit rate, as applicable.

International treaty co-productions may be eligible for a 30% tax credit certificate if they meet the criteria described in the 22% per cent tax credit rate section above AND the following additional requirements:

  • the production must have at least one Alberta-based producer with a single card credit recognition. Where multiple Alberta-based producers are engaged, it is acceptable for the Alberta-based producers to share a credit
  • at least 60% of the total production costs must be eligible production costs or at least 70% of the total labour costs must be made up of eligible Alberta salary or wages.

To be eligible for the 30% tax credit rate for rural and remote filming, applicants must meet the criteria described in the 22% tax credit rate section above AND complete at least 75% of Alberta principal photography days in a rural or remote location(s). Please refer to the “Map of Rural and Remote Filming Locations” Appendix II in the Program Guidelines for more information on the defined boundaries for rural and remote, which includes underutilized areas outside of Edmonton and Calgary.

Applications to the program may be submitted by a parent corporation or related corporation on behalf of an eligible corporation that will be established in the future. Please indicate in the application if this is the case and provide Articles of Incorporation for the eligible new corporation within 30 days of incorporation. We strongly recommend establishing the eligible corporation prior to application if the production schedule permits.

An Authorization Letter will only be issued to an eligible corporation that meets all of the criteria above (for more information on Authorization Letters, refer to “After You Apply” section in the Film and Television Tax Credit Program Guidelines).

Additional eligibility requirements can be found in the Film and Television Tax Credit Program Guidelines.

Eligible production costs

Eligible production costs (for non-documentary productions) consist of:

  • eligible Alberta costs
  • eligible Alberta salary or wages
  • eligible Alberta service contract expenditures
  • eligible Alberta tangible property expenditures and
  • eligible Alberta parent-subsidiary amounts

For an expenditure to be eligible, a corporation and production must meet the program eligibility requirements and the expenditure must be:

  • reasonable in the circumstances and not exceed fair market value
  • considered an essential cost incurred as normal course of business
  • directly attributable to the portion of production that occurs in Alberta
    • for goods and services purchased directly from businesses located in Alberta, 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
  • incurred and fully paid in Alberta during the eligibility period by the eligible corporation and
  • paid to eligible individuals (an individual, other than a trust or estate, who resides in Alberta on December 31 of the one of the three years immediately preceding the year in which Alberta principal photography begins)

For documentaries, eligible production costs can also include:

  • eligible non-Alberta salary or wages
  • eligible non-Alberta service contract expenditures
  • eligible non-Alberta travel expenditures

For an expenditure to be eligible for a documentary with a portion of principal photography that occurs outside of Alberta, the expenditure must be:

  • reasonable in the circumstances and not exceed fair market value
  • considered an essential cost incurred as normal course of business
  • directly attributable to the principal photography that occurs outside of Alberta
  • incurred and paid in full during the eligibility period by the eligible corporation and
  • paid to eligible individuals

Eligible production costs incurred for documentary and non-documentary productions by a parent corporation on behalf of a wholly owned subsidiary that is an eligible corporation may be eligible for a tax credit certificate, provided the parent corporation has been reimbursed by the subsidiary.

Invoices or proof of payment for all production costs must be retained for seven years and provided to the program upon request.

Additional eligibility criteria for salary and wage costs, production cost limitations, and related party transactions are outlined in the Film and Television Tax Credit Program Guidelines.

How to apply

Step 1.

Applicants are strongly encouraged to review the Film and Television Tax Credit Program Guidelines and associated supplementary forms to familiarize themselves with the criteria and requirements.

Step 2. Create a user account and log into the online application portal

All applications must be submitted through the online application portal. When logging into the online application portal for the first time, applicants will be prompted to create an Alberta.ca account with a secure login name and password.

Once the account has been created, applicants will gain access to the online application portal.

Online Application Portal

Step 3. Complete and submit an online application

Note: A detailed list of supporting documentation that applicants are required to provide is outlined in the “Required Documents for Applications and Tax Credit Certificate Requests” section of the Film and Television Tax Credit Program Guidelines.

Applicants are encouraged to review the Film and Television Tax Credit Application Companion Guide before filling out and submitting an application.

It is the responsibility of the applicant to ensure all relevant documentation is completed as stated in the program guidelines and submitted with the application.

Single and Multiple Tax Credit Requests

Applicants may choose to request a single tax credit certificate after completion of a production or multiple tax credit certificates for each taxation year that eligible costs were incurred and paid in full. The choice must be made at time of application.

To receive a single tax credit certificate after the project is complete, applicants would submit their actual production costs accompanied by an audited cost statement within 42 months of starting principal photography. 

To receive multiple tax credits, a breakdown of the total production budget is required at time of application for each taxation year in which the applicant expects to claim the tax credit. The Authorization Letter would show the breakdown of preliminary tax credits the applicant is expected to claim each year, as well as the maximum cumulative tax credit amount. Applicants must submit a tax credit request within six months following the end of their taxation year accompanied by an audited cost statement for that period. The final tax credit request must be submitted within 42 months of starting principal photography. 

After you apply

Assessment of applications

Once an application is received, the application is reviewed for completeness.

If an application is deemed complete, it is then screened for eligibility and evaluated.

The FTTC program may request additional documentation and information to assist in the assessment and evaluation of an application. The FTTC program reserves the right to rely solely on materials initially submitted with the application.

All eligible applications will be evaluated for the production’s economic impact in Alberta and its benefit to Alberta’s film and television industry.

Applications are then reviewed and approved by the Minister.

Timing and requirements

  • Notification and Authorization Letters

    Successful applicants will receive an Authorization Letter advising them of the maximum tax credit amount they may be eligible to receive (this is a preliminary tax credit amount). If the applicant chooses to receive multiple tax credits, preliminary tax credit amounts will be listed for each taxation year, in addition to the total maximum tax credit amount.

    Applicants must respond within 14 days of receiving the Authorization Letter to indicate their acceptance of the letter and to provide any documentation requested in the letter.

    Unsuccessful applicants will be notified in writing of the result. Applicants are permitted to make one additional application within 12 months of receiving notification that their initial application was declined, even if it is more than 120 days after Alberta principal photography has started.
     

  • Principal photography and production

    Productions can apply to the FTTC program up to 120 days after commencing principal photography in Alberta. The applicant must begin Alberta principal photography on the production no later than 6 months after the date of issuance of the Authorization Letter. The production must be completed, and final deliverables provided to the program, within 42 months from the date Alberta principal photography begins, as outlined in the Authorization Letter.
     

  • Changes to the production plan

    Applicants are required to notify the FTTC program of changes to their production within 30 days of the change occurring, including information on why the change was made.

    Failure to inform the program in the allotted timeframe may result in the revocation of the Authorization Letter, see the “Changes in Production Plan” section of the Film and Television Tax Credit Program Guidelines.
     

  • Requesting a Revised Authorization Letter

    Applicants may request a revised Authorization Letter if there have been changes to the production plan and information in the application. Applicants must request a revised Authorization Letter within 30 days after the change occurs. A Revised Authorization Letter must be obtained prior to submitting the final tax credit certificate request for applicants in the Single Tax Credit steam or prior to submitting the first tax credit certificate request for applicants in the Multiple Tax Credits stream. See the Film and Television Tax Credit Program Guidelines for further details.

Requesting a tax credit

Only applicants who are successful and receive an Authorization Letter are eligible to request a tax credit certificate(s).

All tax credit requests must be submitted through the online application portal.

Applicants who choose to receive multiple tax credit certificates must submit each tax credit request within 6 months of each taxation year end they expect to claim in. If circumstances are such that an applicant will be unable to submit the tax credit certificate request(s) within 6 months of each taxation year end, contact the FTTC program at [email protected].

Applicants must request their final/single tax credit certificate through the online application portal after the completion of production, no later than 42 months after the Alberta principal photography start date.

The total maximum tax credit certificate amount that can be requested is shown on the Authorization Letter/Revised Authorization Letter. Any amount of the tax credit exceeding the maximum amount outlined in the Authorization Letter will not be considered.

Upon receipt of a request for a tax credit certificate, the FTTC program will assess the project materials for adherence with the Film and Television Tax Credit Act, Film and Television Tax Credit Regulation, and Film and Television Tax Credit Program Guidelines. 

The actual eligible production cost amount and the tax credit certificate amount may be adjusted relative to the preliminary tax credit amount based on confirmed eligibility of costs.

For detailed instructions on how to request tax credit certificates, please refer to the Requesting a Tax Credit Certificate Companion Guide and Film and Television Tax Credit Program Guidelines or email [email protected].

Tax credit certificate requirements and details

  • Required documentation

    Detailed information on the documentation that a production must submit to the FTTC program before requesting a tax credit certificate are outlined in the “Supporting Documentation and Other Deliverables for the Tax Credit Certificate Request” section of the Film and Television Tax Credit Program Guidelines.

  • Recognition requirements

    Applicants are required to fulfill a number of recognition requirements in order to receive a tax credit certificate.

    More information on recognition requirements can be found in the “Recognition Requirements” section of the Film and Television Tax Credit Program Guidelines.
     

  • Delivery of tax credit certificates

    Once a tax credit certificate has been approved, applicants will receive a letter notifying them that their request for a tax credit certificate was processed.

    The applicant is responsible for filing the tax credit certificate as part of their taxes. Please refer to Alberta Corporate Tax Act for more details.

    A corporation may request that its corporate income tax refund be redirected to its lender as security for bridge financing of its Alberta film or television production. This can be done by including a letter with the corporation’s AT1 return for the respective taxation year that includes:

    • the name and address of the recipient
    • an acknowledgment that the redirection of the refund does not affect the legal rights of set-off in favour of Alberta Treasury Board and Finance, Tax and Revenue Administration (TRA)

  • Copyright Holding Requirement

    Alberta-owned productions that receive a 30% tax credit certificate are required to have an Alberta-based individual, partnership, or corporation own, at least in part, the copyright of the production, for 10 years after completion of production.

    More information on the holding requirement can be found in the “Copyright Holding Requirement” section of the Film and Television Tax Credit Program Guidelines.
     

Legislation, guidelines and forms

For more information on the Film and Television Tax Credit, refer to the:

The following forms must be completed and submitted as part of the application and tax credit certificate request.

Links to these supplementary forms will also be made available through the online application portal.

Contact

Connect with the Film and Television Tax Credit program:

Email: [email protected]
Phone: 833-538-3882

Address:
Film and Television Tax Credit program
14th Floor, Commerce Place
10155 102 Street NW
Edmonton, Alberta  T5J 4G8

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