Farming Income and the AgriStability and AgriInvest Programs Guide – 2019 – Before you start
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- Before you start
- What's new for 2019?
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. Missing PINs is one of the top reasons for processing delays.
This guide gives you general information. For complete program rules, see Canadian Agricultural Partnership – AgriStability Program Guidelines and Canadian Agricultural Partnership – AgriInvest Program Guidelines.
Use this guide and forms if all of the following applies to you:
- want to participate in the AgriStability or AgriInvest programs, or both for 2019
- farm in Alberta, Saskatchewan, Ontario, or Prince Edward Island
- earned income as a self-employed farmer or 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:
- farm in British Columbia, Manitoba, Newfoundland and Labrador, Nova Scotia, New Brunswick, or the Yukon:
- farm in Quebec:
AgriStability is delivered provincially in Alberta, Saskatchewan, Ontario 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:
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
Website: Saskatchewan Crop Insurance Corporation (SCIC)
For Ontario, contact:
For Prince Edward Island, contact:
Agricultural Insurance Corporation
PO Box 400
7 Gerald MacCarville Drive
Kensington PE C0B 1M0
Toll-free telephone: 1-855-251-9695
For Quebec, contact:
La Financière agricole du Québec
Toll-free telephone: 1-800-749-3646
Website: La Financière agricole
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.
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.
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.
Send the following to the Winnipeg Tax Centre:
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.
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.
New capital cost allowance (CCA) classes: Class 54 (30%) and Class 55 (40%) for business investment in zero-emission vehicles
Two new capital cost allowance (CCA) classes have been created for zero-emission vehicles acquired after March 18, 2019, Class 54 and Class 55.
Class 54 has a rate of 30% and includes zero-emission vehicles that would normally be included in Class 10 or 10.1.
Class 55 has a rate of 40% and includes zero-emission vehicles that would normally be included in Class 16.
A zero-emission vehicle has to be acquired, and become available for use, after March 18, 2019, and before 2028 to be eligible for the enhanced first-year CCA deduction. These new classes will have an enhanced first-year CCA deduction of 100% for zero-emission vehicles that become available for use before 2024. CCA will still be calculated on a declining-balance basis, and a phase out will begin for property that becomes available for use after 2023.
For more information, see Classes of depreciable property.
The Government of Canada is taking steps to improve and streamline how businesses interact with the government. Farming businesses will be able to use their business number as a standard identifier when dealing with government departments and programs. Your business number is your unique 9 digit number assigned to you by the Canada Revenue Agency.
Starting with the 2019 program year, we are collecting the business number on form T1163. If you have a business number, you must enter it on your form. For information on how to register for a business number, go to Business number registration.
Under proposed legislation, a taxpayer can elect that the deemed disposition that normally arises on a change in use of part of a property not apply in respect of changes in the use of property that occur on or after March 19, 2019. As a result, any accrued capital gain on the property can be deferred until the property is disposed of in the future. For more information, see guide T4037, Capital gains.
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