Farming Income and the AgriStability and AgriInvest Programs Guide – 2021 – Before you start

Before you start

This guide will help you complete your forms to participate in the AgriStability and AgriInvest programs.

• AgriStability – a margin based program that provides support when you experience larger income losses
• AgriInvest – a self-managed producer-government savings account designed to help producers:
  • manage small income declines
  • make investments to manage risk and improve market income

Review this guide to make sure you fill out your forms correctly. Providing correct information on your forms helps us calculate your benefits accurately and prevents delays.

Don't forget to include your participant identification number (PIN) on your form. A missing PIN is one of the top reasons for processing delays.

This guide gives you general information. For complete program rules, see the AgriStability: Canadian Agricultural Partnership –  Program Guidelines and Canadian Agricultural Partnership – AgriInvest Program Guidelines.

Find out if this guide is for you

Use this guide and forms if all of the following applies to you. You:

• want to participate in the AgriStability or AgriInvest programs, or both for 2021
• farm in Alberta, Saskatchewan, Ontario, or Prince Edward Island
• earned farming income as a self-employed farmer, or a partner of a farm partnership, or by renting land under a crop share arrangement
• are not a trust, a non-resident, a corporation, or a Status Indian farming on a reserve. Contact your Administration for a separate form and guide for these operations

Do not use this guide and forms if you:

• do not want to participate in the AgriStability or AgriInvest programs:
  • use Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income
  • file Form T2042, Statement of Farming Activities
• farm in British Columbia, Manitoba, Newfoundland and Labrador, Nova Scotia, New Brunswick, or the Yukon:
  • use Guide RC4408, Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide
  • file Form T1273, Statement A – Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals
• farm in Quebec:
  • use Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income
  • file Form T2042, Statement of Farming Activities

AgriStability and AgriInvest contact information

For AgriStability:

AgriStability is delivered provincially in Alberta, Saskatchewan, Ontario, Quebec and Prince Edward Island. If you have questions about your participation in AgriStability or want to request copies of the forms and guides, contact your provincial Administration at one of the numbers listed below.

For Alberta, contact:

Agriculture Financial Services Corporation
5718-56th Avenue
Lacombe AB  T4L 1B1
Toll-free telephone: 1-877-899-2372
Fax: 403-782-8348
Toll-free fax: 1-855-700-2372
Email: info@afsc.ca
Website: AFSC

For Saskatchewan, contact:

Saskatchewan Crop Insurance Corporation (SCIC)
PO Box 3000
484 Prince William Drive
Melville SK  S0A 2P0
Toll-free telephone: 1-866-270-8450
Toll-free fax: 1-888-728-0440
Email: agristability@scic.gov.sk.ca
Website: Saskatchewan Crop Insurance Corporation (SCIC)

For Ontario, contact:

Agricorp
1 Stone Road West
Box 3660, Stn. Central
Guelph ON  N1H 8M4
Toll-free telephone: 1-888-247-4999
Fax: 519-826-4334
Email: contact@agricorp.com
Website: Agricorp

For Prince Edward Island, contact:

AgriStability Administration
Agricultural Insurance Corporation
PO Box 400
7 Gerald MacCarville Drive
Kensington PE  C0B 1M0
Toll-free telephone: 1-855-251-9695

Fax: 902-836-8912
Email: PEIAgriStability@gov.pe.ca
Website: Prince Edward Island

For Quebec, contact:

La Financière agricole du Québec
Toll-free telephone: 1-800-749-3646
Website: La Financière agricole

For AgriInvest:

AgriInvest is delivered by the federal Administration in all provinces (except Quebec). If you have questions about your participation in the AgriInvest program, contact the federal Administration at the address listed below.

Program Administration
PO Box 3200
Winnipeg MB  R3C 5R7
Toll-free telephone: 1-866-367-8506
Calling from outside of Canada: 204-926-9650
TTY: 613-773-2600

You can access the AgriInvest program website at AgriInvest.

Forms and publications

Use the following forms with this guide:

• T1163, Statement A – AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals
• T1164, Statement B – AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations
• T1175, Farming – Calculation of Capital Cost Allowance (CCA) and Business-use-of-home Expenses
• RC322, AgriInvest Adjustment Request

Throughout the guide, we refer to other forms and publications. If you need any of these, go to Forms and publications.

Where to mail your forms and return

Send the following to the Winnipeg Tax Centre:

• your income tax return
• Form T1163
• Form T1164
• Form T1175

Mailing address:

Canada Revenue Agency
Winnipeg Tax Centre
PO Box 14001, Station Main
Winnipeg MB  R3C 3M3

The Winnipeg Tax Centre is the only tax centre that processes these forms.

Send correspondence intended for the AgriStability program or the completed supplemental AgriStability program form to your provincial Administration.

Complete Form RC322, AgriInvest Adjustment Request to send correspondence intended for the AgriInvest program to the federal AgriInvest Administration.

If you need more information

If you have questions about your participation in AgriStability, contact:

• your provincial Administration listed above

If you have questions about your participation in AgriInvest, contact:

• the federal Administration at the address provided above. The federal Administration delivers AgriInvest in all provinces except Quebec

If you have questions about reporting your farm income for tax purposes, contact:

• the CRA at 1-800-959-5525

This guide explains the most common tax situations.

What's new for 2021

Canada Emergency Rent Subsidy (CERS)

A rent and mortgage subsidy, available directly to tenants and property owners, for a portion of eligible expenses to qualifying businesses, charities and non profits. For more information on rates and maximum amounts, go to COVID-19 rent and property expense support for businesses.