Alberta Film and Television Tax Credit (FTTC)
Tax credit22% or 30% of eligible Alberta production costs
An all-spend refundable credit with two rates. The higher 30% rate is reserved for Alberta-owned productions and for productions whose principal photography location is rural or remote.
Bonuses and uplifts
Alberta-owned production
+8%
Lifts the rate from 22% to 30% where Alberta ownership criteria are met · on eligible spend
Rural and remote filming
+8%
30% rate based on Alberta principal photography location outside major centres · on eligible spend
Eligibility
- Corporation with an Alberta permanent establishment
- Alberta-based producer or copyright interest for the 30% stream
- Authorization required before production begins
Qualifying spend
- Alberta labour
- Alberta goods and services
- Alberta-based accommodation and location costs
Caps and limits
- Per-project credit cap applies (CAD $10M under the standard stream)
Excluded
- Out-of-province spend
- Costs incurred before authorization
Minimum spend
CAD $499,999 in total production costs
Stacking
Stacks with the federal CPTC or PSTC depending on the production stream.
How to apply
Alberta Culture / Alberta Film — Authorization letter before production, tax credit certificate after completion
The program is intake-managed; secure authorization before the first eligible cost.