Alberta Agri-Processing Investment Tax Credit

Tax credit for capital investments

The Agri-Processing Investment Tax Credit (APITC) program provides a 12% non-refundable, non-transferable tax credit when businesses invest $10 million or more in a project to build or expand a value-added agri-processing facility in Alberta. The program is open to any food manufacturers and bioprocessors that add value to commodities like grains or meat, or turn agricultural by-products into new consumer or industrial goods. Up to $175 million in tax credits is available for each project. Eligible agri-processors have 10 years to claim the tax credit against their provincial income tax. The tax credit program builds on Alberta’s other competitive advantages. We offer abundant agricultural resources, one of the lowest tax rates in North America, a business-friendly environment, and a robust transportation network with connections to international markets.