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Investor Presentaiton

These establishments feature extensive indoor and/or outdoor leisure activities, retail, commercial, and restaurant or food services on the premises. Examples may include: Resorts with integrated health spa facilities (such as Nordic spa and yoga retreat) Ski lodges and resorts Skiing facilities This industry is comprised of establishments primarily engaged in operating downhill and cross- country skiing areas, and equipment, such as ski lifts and tows. These establishments often provide retail, commercial, equipment rental, ski instruction and restaurant or food services. Examples may include: • Alpine skiing facilities . Cross country skiing facilities Downhill skiing facilities Ski lift and tow operations Ski resorts, without accommodations All other amusement and recreation industries This is comprised of establishments primarily engaged in operating recreation and amusement facilities and services. These establishments also provide retail, commercial, and restaurant or food services. Examples may include: Outdoor adventure operations (such as white water rafting, zip lines and water slides), without accommodation Indoor recreational operations . Hunting or fishing guide services • Off Highway Vehicle (OHV) and snowmobile parks Recreational vehicle (RV) parks, campgrounds and vacation camps This includes establishments primarily engaged in operating recreational vehicle parks, campgrounds, overnight recreational camps, outdoor adventure retreats and comfort camping. It also includes establishments that operate serviced or unserviced sites to accommodate campers and their equipment, including tents, tent trailers, travel trailers and RVs (recreational vehicles). These establishments may provide access to facilities, such as washrooms, laundry rooms, recreation halls and facilities, retail, commercial, and restaurant or food services. Examples may include: Outdoor adventure retreats (with accommodation) • Recreation and wilderness camps • Children's camps, family vacation camps, and outdoor adventure retreats that offer trail riding, white-water rafting, hiking and similar activities 9 Alberta Investor Tax Credit Program | January 2019

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