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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.

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