Administered by Government of Alberta · Last verified: July 2026
Alberta tax credit for companies that build or expand a value-added agri-processing facility in the province. It pays a 12 percent non-refundable credit on qualifying capital investments of $10 million or more. Approved projects have up to 10 years to claim the credit against provincial income tax.
You claim this on your tax return, so the money comes back as a lower tax bill or a refund after you file. If you missed it in a past year, you can often still recover it by adjusting a prior return.
Take the 3-minute quiz to find out, and see every other Canadian program you qualify for at the same time.
Check my eligibilityAlberta Agri-Processing Investment Tax Credit is generally open to incorporated businesses, in Alberta, in Food & Beverage, Agriculture, Manufacturing. Confirm the full criteria on the official program page before applying.
The estimated value is 12% of eligible capital costs, up to $175 million per project. The actual amount depends on your eligible costs, the program's budget, and approval.
Claimed on a return, so a missed year can usually be recovered by amending. How far back depends on whether you file personally or as a corporation; confirm the eligible years with your accountant.
1. Review the program guidelines on the Alberta agri-processing site 2. Submit a conditional approval application before making the investment 3. Build or expand the facility and incur eligible costs 4. Claim the credit on your provincial income tax return
3.5% to 30% of eligible R&D costs
TAX CREDIT8% to 20% of eligible R&D spending, on up to $4 million per year
TAX CREDIT22% or 30% refundable credit on eligible Alberta production costs