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Incentive Database

Alberta

22% Base Rate +16% federal on labour combined with federal
Service Production (All-Spend) Last updated: April 2026

The Rocky Mountains, Calgary's urban core, and wide-open ranch landscapes that double for the American West.

Alberta's FTTC provides 22% of eligible Alberta expenditures for US and foreign service productions. (The 30% rate requires ≥50% Alberta ownership, an AB producer, and 10-year AB copyright, not available to typical US service productions.) It's all-spend, covering labour and non-labour costs. Applications are evaluated for economic impact, not first-come-first-served. Program has $105M in annual funding.

Incentive Programs

Service Productions22% of eligible Alberta production expenditures (all-spend)
AB-Owned Productions30%: requires ≥50% AB ownership, AB producer, 10-year AB copyright (not typical for US productions)
Federal PSTC+16% on qualified Canadian labour (stacks, applies to labour only)

Post-Production & VFX Not Standalone

Limited. Post-production costs count as eligible expenditures but the production must meet the $500K minimum total Alberta spend. Pure post-only projects need to clear this threshold.

Minimum Spend

$500,000 CAD minimum total eligible Alberta production costs (excluding GST).

VFX Rate

No separate VFX/DAVE bonus. VFX labour and services in Alberta qualify under the base 22% or 30% all-spend rate.

Alberta's all-spend model means post-production services, equipment, and facilities count toward eligible expenditure. Applications are evaluated by the Minister for economic impact. Apply early. Reality TV and game shows became eligible as of June 2024.

Key Details & Nuances

Admin BodyGovernment of Alberta, Energy & Tourism Division
Spend TypeAll-spend (refundable tax credit)
Minimum$500K eligible Alberta spend (excl. GST)
EvaluationApplications evaluated for economic impact (not first-come-first-served)
Annual Budget$105M for FY ending March 2025 and 2026
ApplicationSubmit up to 120 days after principal photography commencement

Last updated: April 2026. Always confirm current rates with the provincial film commission before budgeting.

Last updated: April 2026. Always confirm current rates with the provincial film commission before budgeting.

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