This schedule allows you to claim the Alberta Investor Tax Credit (AITC) and the Capital Investment Tax Credit (CITC) for a taxation year ending after December 31, 2016. In addition, it allows you to claim the Agri-processing Investment Tax Credit (APITC) for expenditures made on or after February 7, 2023.
For more details about the AITC, visit the Web site https://www.alberta.ca/alberta-investor-tax-credit.aspx and section 25.01 of the Alberta Corporate Tax Act.
For more details about the CITC, visit the Web site https://www.alberta.ca/capital-investment-tax-credit.aspx and sections 25.02 and 25.03 of the Alberta Corporate Tax Act.
For more details about the APITC, visit the Web site https://www.alberta.ca/alberta-agri-processing-investment-tax-credit and section 25.04 of the Alberta Corporate Tax Act.
See Also
Guide to Completion of the Alberta Corporate Income Tax Return - Part 1
Community Economic Development Corporation Tax Credit
Agri-Processing Investment Tax Credit program guidelines
Alberta Corporate Tax Act special notice vol. 5 no. 66: agri-processing investment tax credit