Alberta Film, Television & Digital Media Tax Credits (2025 Guide)
Alberta is a top filming location in Canada, offering a suite of refundable tax credits and incentives to support film, television, and digital media productions. Whether you're a local production company, an international studio, or a digital content creator, the Alberta Film and Television Tax Credit (FTTC), and related programs can provide significant financial support. This guide covers eligibility, application, bonus credits, and how to combine Alberta and federal incentives for maximum impact.
- Who qualifies: Alberta and non-Alberta corporations producing eligible film, television, or digital media projects with qualifying Alberta expenditures and content.
- What’s covered: Labour and eligible non-labour production costs, with bonuses for Alberta ownership, Alberta talent & crew, and rural/regional filming.
- Stackable: Alberta FTTC and digital media credits can be combined with federal Canadian Film or Video Production Tax Credit (CPTC), the Production Services Tax Credit (PSTC), and CMF grants.
Alberta Film and Television Tax Credit (FTTC)
- Base Credit: 22% or 30% of eligible Alberta production expenditures, depending on the stream (General or Qualified Alberta Production Company). The 30% rate is for Alberta-controlled companies meeting Alberta-ownership and creative control criteria.
- Eligible Expenditures: Alberta labour, goods, and services used in the production of eligible film, television, or digital media projects.
- Bonus Credits: Additional 5% for productions filmed in rural or regional Alberta, and bonuses for hiring Alberta-based talent and crew, or for post-production completed in Alberta.
- Annual Cap: Up to $10 million per project (with yearly budget allocations set by the Alberta government).
- Eligible Applicants: Incorporated production companies (Canadian or international), with a permanent establishment in Alberta, and minimum Alberta spend thresholds.
- Ineligible Projects: News, game shows, reality TV, live sporting events, and certain advertising/infomercial content are excluded. See Alberta guidelines for a full list.
Digital Media Tax Credits & Interactive Content
Alberta's digital media and interactive content credits (when available) support the development of video games, interactive media, and digital animation. Qualifying productions can receive credits for Alberta-based salaries and eligible expenditures, often stackable with the FTTC and federal Interactive Digital Media Tax Credit. Check program status and funding availability.
How to Apply & Claim
- Pre-register your project and company with Alberta's FTTC portal and obtain a Certificate of Eligibility.
- Track all qualifying Alberta expenditures (labour, vendor invoices, service contracts, etc.) for audit.
- Submit a final application with supporting documentation after production wraps. Claim the credit via corporate tax return (T2 with Alberta FTTC schedule).
- For digital media, consult Alberta's program portal for the latest application forms and deadlines.
Frequently Asked Questions
Related Alberta Business Topics
- Alberta Small Business Deduction
- Alberta Innovation & R&D Tax Credits
- Alberta Agriculture & Rural Credits
- Alberta Clean Tech & Green Investment Credits
- Alberta Hiring, Training & Apprenticeship Incentives
- Other Alberta Business Credits & Deductions
For a full list of Canada-wide and other provincial film/media credits, see our Canada-Wide Business Tax Credits directory.