The Alberta government has made several changes to its provincial film and TV tax credit, expanding the eligible genres and creating a rural production incentive for foreign-owned productions.

The Film and Television Tax Credit (FTTC) provides a 30% refundable tax credit on eligible costs for Alberta-owned productions with a budget of $500,000 or more, and 22% for foreign-owned productions.

Among the changes, the FTTC now counts game shows and reality series among its eligible productions, a move that will help support year-round filming and the utilization of studio space.

Corinna Mulyk, executive director of business supports for Alberta’s Ministry of Jobs, Economy and Trade, told delegates at the Banff World Media Festival on Tuesday (June 11) that the government is adopting the same definition of reality shows as CAVCO. The definition includes live or live-to-tape recordings of proceedings such as courtroom trials, and scenes recorded on private or public authority surveillance equipment.

Another key change is a locations-based incentive that’s exclusively open to foreign-owned productions, which will allow them to unlock the full 30% credit. Eligible productions must shoot at least 75% of the project in rural or remote locations in the province.

The Alberta government also introduced two flexibility measures. The application window for productions has expanded to up to 120 days after the commencement of principal photography in Alberta. Additionally, producers can apply for multiple tax credit certificates, which will allow multi-year productions to receive individual claims per taxation year.

The changes went into effect on June 7 and do not apply retroactively to productions that were underway before that date.

The FTTC is estimated to generate about $4.30 in local spend for every $1 given to productions, with 182 participating programs since its launch in 2020, according to the Alberta government.

“Alberta’s growing film and television industry is vital to our province’s economic and cultural landscape,” said Minister of Jobs, Economy and Trade Matt Jones in a statement. “The changes to the FTTC program demonstrate our commitment to supporting industry growth, reducing red tape and making the program more effective for film and television production companies and other industry stakeholders.”

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