Film and Television Tax Credit

The Alberta Film and Television Tax Credit (FTTC) provides a refundable tax credit on eligible Alberta production and labor costs for medium and large-scale productions in the province. This tax credit aims to attract film and television projects, supporting Alberta’s creative economy and providing job opportunities within the local industry.

Government of Alberta

Overview of the Film and Television Tax Credit program:

The FTTC offers tax credits of either 22% or 30% on qualifying production expenses, depending on the level of Alberta-based ownership and production involvement. Eligible projects include films, television series, and screen-based productions intended for commercial distribution. The program emphasizes high levels of Alberta involvement, with higher tax credits available to productions with at least 50% Alberta ownership, Alberta-based producers, and copyright held by Alberta entities. Principal photography must begin within six months of authorization, and projects must meet minimum spending requirements to qualify. Ineligible genres include news, talk shows, reality television, and other commercial or adult content.

Benefits of the Film and Television Tax Credit program:

Participants benefit from:
Financial incentives to reduce production costs.
Access to Albertas locations and local talent, fostering high-quality productions.
Support for industry growth, creating jobs and enhancing Albertas film and television sector.

Eligibility criteria of the Film and Television Tax Credit program:

Eligible applicants must:
Be a corporation involved in film, television, or digital media production, incorporated or registered in Alberta.
Have a production budget of at least $499,999 CAD.
Meet specific ownership and production requirements for a 30% tax credit or basic eligibility for a 22% tax credit.