Farming Income and the AgriStability and AgriInvest Programs Guide – Before you start
On this page…
- Before you start
- What's new for 2025
- New filing deadlines for AgriInvest
- Automobile deduction limits
- Critical mineral exploration tax credit and mineral exploration tax credit
- Capital cost allowance
- Accelerated investment incentive property and reaccelerated investment incentive property
- Enhanced first year capital cost allowance
- Changes to Class 43.1
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 AgriInvest Program Guidelines (Canadian Agricultural Partnership).
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 program or AgriInvest program, or both, for 2025
- 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 an individual registered under the Indian Act 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:
- farm in British Columbia, Manitoba, Newfoundland and Labrador, Nova Scotia, New Brunswick, Northwest Territories, or the Yukon:
- farm in Quebec:
AgriStability and AgriInvest contact information
Send Forms T1163 and T1164 to the Winnipeg Tax Centre.
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
Toll-free fax: 1-855-700-2372
Email: info@afsc.ca
Website: Agriculture Financial Services Corporation
For Saskatchewan, contact:
Saskatchewan Crop Insurance Corporation (SCIC)
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.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 McCarville Drive
Kensington PE C0B 1M0
Telephone: 902-836-0435
Fax: 902-836-8912
Email: AICStability@gov.pe.ca
Website: Government of Prince Edward Island
For Quebec, contact:
La Financière agricole du Québec
Toll-free telephone: 1-800-749-3646
Fax: 418-833-3871
Website: La Financière agricole du Québec
AgriInvest is delivered by the federal Administration in the Northwest Territories, Yukon and 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
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 at one of the addresses at AgriStability and AgriInvest contact information.
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:
If you have questions about your participation in AgriInvest, contact:
- the federal Administration. The federal Administration delivers AgriInvest in the Northwest Territories, Yukon and 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 2025
New items in this guide are outlined in colour. These include changes introduced in the 2025 federal budget that had not yet become law at the time this guide was published.
New filing deadlines for AgriInvest
Starting with the 2025 program year, the new initial deadline for AgriInvest participants to send a form (without penalty) is June 30, 2026. The new final deadline to send a form (with penalty), or to file a 2025 income tax return reporting farming income (loss) to the CRA to be eligible for AgriInvest program benefits is September 30, 2026.
Automobile deduction limits
On December 30, 2024, the Government of Canada announced the automobile deduction limits for 2025.
For Class 10.1 passenger vehicles (new and used) acquired on or after January 1, 2025, the prescribed amount increases from $37,000 to $38,000, before tax.
The maximum deductible automobile leasing costs increase from $1,050 to $1,100 per month, before tax, for new leases entered into on or after January 1, 2025.
Critical mineral exploration tax credit and mineral exploration tax credit
Under proposed changes, the critical mineral exploration tax credit has been expanded to include 13 new critical minerals, including bismuth, cesium, chromium, fluorspar, germanium, indium, manganese, molybdenum, niobium, phosphate, tantalum, tin, and tungsten. This expansion applies only to eligible flow-through share agreements entered into after November 4, 2025, and before April 1, 2027.
Under proposed changes, the mineral exploration tax credit has also been extended for qualifying flow-through share agreements entered into before April 1, 2027.
For more information, see Critical mineral exploration tax credit and Mineral exploration tax credit.
Capital cost allowance
Accelerated investment incentive property and reaccelerated investment incentive property
Under proposed changes, the accelerated investment incentive property (AIIP) rules are available for qualifying property acquired before January 1, 2025, and that becomes available for use before 2028, and the reaccelerated investment incentive property (RIIP) rules are available for qualifying property acquired on or after January 1, 2025, and that becomes available for use before 2034. RIIP has a four-year phase-out for property that becomes available for use after 2029.
For more information about accelerated investment incentive and reaccelerated investment incentive, see Chapter 4 – Capital cost allowance.
Enhanced first year capital cost allowance
Under proposed changes, the enhanced first-year capital cost allowance (CCA) can be up to 100% for new additions of property to the following CCA classes:
- Class 43.1 property that becomes available for use before 2034
- Class 44, 46, and 50 property acquired after April 15, 2024, and that becomes available for use before 2027
- Class 53 property acquired before 2026 and Class 43 property acquired after 2025
- Class 54, 55, and 56 property that is acquired and that becomes available for use before 2034
There is a four-year phase out period of the amount of the enhanced first year allowance for most of the classes for property that becomes available for use after 2029.
For more information, see Classes of depreciable property.
Changes to Class 43.1
Under proposed changes there are new conditions that transmission equipment must meet to be included in the class and other restrictions on properties included in the class.
For more information, see Class 43.1 (30%) and Class 43.2 (50%) – Clean energy equipment.