Farming Income and the AgriStability and AgriInvest Programs Guide - 2018
RC4060(E) Rev. 18
If you are blind or partially sighted, you can get our publications in braille, large print, etext, or MP3 by going to Order an alternate format. You can also get our publications and your personalized correspondence in these formats by calling 1-800-959-5525.
This guide uses plain language to explain the most common tax situations. It is provided for information only and does not replace the law. If you need help after you read this guide, call our Business Enquiries line at 1-800-959-5525.
For AgriStability and AgriInvest participants in Alberta, Ontario, Prince Edward Island and Saskatchewan.
Table of contents
- Before you start
- What's new for 2018?
- Chapter 1 – General information
- Chapter 2 – Your AgriStability and AgriInvest programs
- Participating in the programs
- Form T1163, Statement A – AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals
- Form T1164, Statement B – AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations
- Completing the forms
- Participant information
- Chapter 3 – Calculating your farming income or loss
- Chapter 4 – Capital cost allowance (CCA)
- Chapter 5 – Eligible capital expenditures
- What is an eligible capital expenditure?
- What is an annual allowance?
- What is a cumulative eligible capital (CEC) account?
- Transitional rules – Undepreciated capital cost balance
- Transitional rules – Deemed gain immediately before January 1, 2017
- Transitional rules – Dispositions of former ECP
- Transitional rules – Non-arm's length dispositions of former ECP
- Chapter 6 – Farm losses
- Chapter 7 – Capital gains
- What is a capital gain?
- What is a capital loss?
- How to calculate your capital gain or loss
- Restricted farm losses
- Qualified farm or fishing property and cumulative capital gains deduction
- Real property or property included in Class 14.1
- Real property or property included in Class 14.1 bought before June 18, 1987
- Transfer of farm or fishing property to a child
- Transfer of farm or fishing property to a spouse or common law partner
- Other special rules
- Information reporting of tax avoidance transactions
- Commodity list
- Program payment list A
- Program payment list B
- Capital cost allowance (CCA) rates
- How to calculate the mandatory inventory adjustment (MIA)
- GST/HST rates
- Online services
- For more information
Report a problem or mistake on this page
- Date modified: