Alberta Agri-Processing Investment Tax Credit

Alberta Agri-Processing Investment Tax Credit est un programme de type crédit d'impôt administré par le gouvernement de l'Alberta, offert aux entreprises de la région suivante : Alberta. 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.

Un crédit d'impôt se réclame dans la déclaration de revenus de la société. Un crédit remboursable verse des liquidités même sans impôt à payer; un crédit non remboursable réduit l'impôt exigible.

Les programmes de la province (Alberta) exigent généralement que le demandeur y soit enregistré et exploité; ils se cumulent souvent avec des programmes fédéraux comme la RS&DE et le PARI CNRC.