Film and Television Tax Credit (FTTC)

Who can apply

Production requirements for the 22% tax credit rate

1. To be eligible for the 22% tax credit rate, 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 not eligible.
• 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 FTTC program no more than 120 days after commencing principal photography in Alberta. Productions that started Alberta principal photography before 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, it 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.

Corporation requirements for the 22% tax credit rate

1. To be eligible, 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 project funding from the Alberta Production Grant or the Alberta Screen-Based Production Grant
• have a valid commercial distribution plan for the final project
• have secured at least 50% of its production financing before applying

Corporation and production requirement for the 30% tax credit rate

1. 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:

• at least 50% of the project must be owned by eligible individuals, whether as individuals, members of a partnership or voting shareholders of a corporation (refer to Calculating the proportion of project ownership section and Eligible individual 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 and international treaty co-productions requirements

1. 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% 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.

Requirements for the 30% tax credit rate for rural and remote filming

1. 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). 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. 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 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.