ALBERTA - Canadian Content

25% Stackable Federal Tax Credit - on Qualifying Canadian Labour Expenditure

Eligible production costs generally include all expenditures where goods or services are purchased, consumed or used in Alberta and are considered an essential cost incurred as a normal part of business.

All applications must be submitted through the online application portal, up to 120 days after commencing principal photography in Alberta. Once an applicant has received an Authorization Letter, they must begin principal photography on the production no later than 6 months after the date of issuance of the Authorization Letter.

• In addition to the basic eligibility requirements, productions applying for a 30% tax credit must also meet certain other eligibility criteria
• The above noted provincial incentive is stackable with Canada's Federal Tax Incentive, which is 25% of "qualifying Canadian labour expenditures", defined as the lesser of (i) actual labour expenditures, and (ii) 60% of "Production Costs less Assistance" ('Assistance' includes any provincial incentives that are directly attributable to the Production).