Alberta Agri-Processing Investment Tax Credit

Overview

The Agri-Processing Investment Tax Credit (APITC) provides a 12% non-refundable tax credit when corporations invest $10 million or more in a project to build or expand a value-added agri-processing facility in Alberta. Up to $175 million in tax credits is available for each project. Corporations have 10 years to claim the tax credit against their provincial income tax.

This tax credit is making the province a preferred destination for large scale projects, building on the competitive advantages and reasons why agri-processing companies invest in Alberta.

Eligibility

Eligible corporations

Corporations may apply to the APITC program if they:

are incorporated, registered, or continued under Alberta’s Business Corporations Act, and
meet the eligibility conditions set out in the Investing in a Diversified Alberta Economy Act (Part 2.1) and the Agri-processing Investment Tax Credit Regulation

Eligible projects and expenses

A project may be considered for the APITC program if:

at least CAD $10 million is invested in new capital expenditures such as land, facility construction and processing equipment
a new agricultural processing facility is built and operationalized or an existing facility is expanded and production capacity is increased
the new build or expansion creates capacity to produce a new or upgraded product by physically transforming or upgrading:
- any raw or primary agricultural product
- any agricultural by-product or waste
- previously transformed or upgraded product
the facility is physically located within Alberta
capital expenses are made on or after February 7, 2023 and meet the conditions in the Investing in a Diversified Alberta Economy Act (Part 2.1)

Ineligible projects and expense

New build and expansion projects in value-added agricultural processing facilities are not eligible for the APITC when capital expenses are only for product cleaning, bagging, handling, storing or sorting.

Primary agriculture projects are not eligible for the APITC program. This includes:

building or expanding greenhouses and vertical farms
growing or harvesting crops and livestock

How to apply

Step 1. Apply for conditional approval

Get ready to apply online by:

reviewing the APITC guidelines
completing the Proposed Investment Plan form
getting an engineering estimate prepared by a 3rd party (minimum Class 4)

Apply for conditional approval online and submit the required documents using the online form below.

Step 2. Report progress

After receiving conditional approval, applicants must provide progress updates every 180 days until the project is complete.

Prepare project status reports using the documents the APITC program provides:

a progress reporting schedule
the approved investment plan
a pre-populated form that will be sent 30 days before the reporting due date or complete the blank Status Reporting form

Submit the completed Status Reporting form to [email protected].

Step 3. Apply for the certificate

When the project is complete and the new facility or expansion is operational, applicants may apply for the APITC Certificate. Based on this information and eligibility requirements, applicants may receive full, reduced or no tax credits.

Apply for the certificate by providing:

a compliance report on capital expenditures
a baseline and a follow-up report to show an expansion project increased productivity (not required for new build projects)
a real estate appraisal, if needed
a completed APITC Certificate Application Form

Submit the completed application form and supporting documents to [email protected].

After receiving the certificate

When corporations receive the APITC Certificate for a full or reduced tax credit, they have 10 years to claim it against their Alberta corporate taxes. The maximum amount of the APITC that can be claimed in the first 3 years is:

up to 20% in the first year
up to 30% in the second year
up to 50% in the third year

Online form

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Applicant and contact information

Review How to apply – Step 1 above before filling out this form.

All fields are required unless otherwise indicated.

Legal name of the Applicant (full incorporated name as registered with Alberta Corporate Registry)

Operating name or trade name used in Alberta (if different than Legal name) (optional)

Name of Primary Contact

Title

Business mailing address

City, Town or Municipality

Province/Territory/State/Other

Postal Code or ZIP Code

Country

Primary phone

Alternate phone (optional)

Email address [email protected]

The Freedom of Information and Protection of Privacy Act (FOIP Act) applies to any information that is provided to the Government of Alberta. This information may be disclosed in response to an access request under the FOIP Act, subject to any applicable exceptions to disclosure under the Act. The personal information collected through APITC application processes is for the purpose of administering the program, determining eligibility, and to support ongoing evaluation of the program.

This collection is authorized by section 33 (c) of the FOIP Act.

For questions about the collection of personal information, contact the Director Export Development and Industry Grants, Export and Investment Branch, Alberta Agriculture and Irrigation, at 310-3276, Email at: [email protected] or mail to

Agriculture and Irrigation
Export and Investment Branch/APITC
#300, 7000 113 Street
Edmonton, Alberta T6H 5T6.

Contact

Connect with the Agri-Processing Investment Tax Credit program:

Hours: 8:15 am to 4:30 pm (open Monday to Friday, closed statutory holidays)
Toll free: 310-FARM (3276) (in Alberta)
Phone: 403-742-7901
Email: [email protected]

Sustainable Canadian Agricultural Partnership in Alberta grant programs

Notifications

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