Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2018 - Table of contents
RC4408(E) Rev. 18
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For AgriStability and AgriInvest participants in British Columbia, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, and Yukon.
- Before you start
- Is this guide for you?
- AgriStability and AgriInvest contact information
- What's new for 2018?
- Chapter 1 – General information
- Chapter 2 – Your AgriStability and AgriInvest programs
- Participating in the programs
- Form T1273, Statement A – Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals
- Form T1274, Statement B – Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations
- Completing the forms
- Participant information
- Other farming information
- Chapter 3 – Calculating your farming income or loss
- Chapter 4 – Inventories, purchased inputs, deferrals, receivables and payables
- For AgriStability participants
- Has the productive capacity of this operation decreased during the program year due to disaster circumstances?
- Crop inventory valuation and productive capacity
- Livestock inventory valuation
- Livestock productive capacity
- Purchased inputs
- Deferred income and receivables
- Accounts payable
- Chapter 5 – Capital cost allowance (CCA)
- Chapter 6 – Eligible capital expenditures
- Chapter 7 – Farm losses
- Chapter 8 – 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
- 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
- Inventory code list
- Regional code list
- Units of measurement code list
- Expense code list
- Productive capacity list
- Capital cost allowance (CCA) rates
- How to calculate the mandatory inventory adjustment (MIA)
- GST/HST rates
- Input tax credits and exempt goods and services
- Online services
- For more information
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