Investor Presentaiton

Funding There is no minimum investment amount for AITC program applicants to participate in the program. For individual investors: • There is a $60,000 maximum aggregate credit that can be applied per year. The AITC is a refundable tax credit. A rolling maximum credit of $300,000 is available. Each year a maximum of $60,000 can be applied, and unused tax credits may be carried forward for up to four years. Year 1 $1,000,000 Investment Year 2 Year 3 Year 4 Year 5 $0 Investment $0 Investment $0 Investment $0 Investment $300,000 Tax Credit $240,000 Remaining Tax Credit $180,000 Remaining Tax Credit $120,000 Remaining Tax Credit $60,000 Remaining Tax Credit Eligible to use $60,000 Eligible to use $60,000 Eligible to use $60,000 Eligible to use $60,000 Eligible to use $60,000 Carry Forward $240,000 Carry Forward $180,000 Carry Forward $120,000 Carry Forward $60,000 $0 Tax Credit Remaining For corporate investors: . There is no maximum tax credit. • The AITC is a non-refundable tax credit. The tax credit may be carried forward for up to four years. For the EBC: An EBC can raise up to $5 million in direct investments - from corporate and individual investors. Small businesses can raise up to $10 million over a two-year period through VCCs. 14 Alberta Investor Tax Credit Program | January 2019

View entire presentation