Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2018 - Before you start

From: Canada Revenue Agency

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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. Missing PINs is one of the top reasons for processing delays.

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

Is this guide for you?

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 2018;
  • farm in British Columbia, Manitoba, Newfoundland and Labrador, Nova Scotia, New Brunswick, or the Yukon;
  • earned income as a self-employed farmer or partner of a farm partnership, or by renting land under a crop share arrangement; and
  • 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:

AgriStability and AgriInvest contact information

Federal Administration contact information

AgriStability participants in Manitoba, Newfoundland and Labrador, Nova Scotia, New Brunswick, and the Yukon.

AgriInvest participants in all provinces except Quebec.

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

You can access the program websites at AgriStability, and AgriInvest.

Provincial Administration contact information

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: AgriStability@AFSC.ca
Website: afsc.ca

For British Columbia, contact:

British Columbia Ministry of Agriculture
AgriStability Administration
200-1500 Hardy Street
Kelowna BC  V1Y 8H2
Toll-free telephone: 1-877-343-2767
Fax: 1-250-712-3279
Email: Agristability@gov.bc.ca
Website: gov.bc.ca/agristability

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.com

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: peiaic@gov.pe.ca
Website: princeedwardisland.ca

For Quebec, contact:

La Financière agricole du Québec
Toll-free telephone: 1-800-749-3646
Website: fadq.qc.ca

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: saskcropinsurance.com

Forms and publications

Use the following forms with this guide:

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:

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.

Do not attach correspondence or anything else intended for the AgriStability or AgriInvest programs to your forms. See How to send additional information for AgriStability and AgriInvest below.

How to send additional information for AgriStability and AgriInvest

Use form T1275, AgriStability and AgriInvest Programs Additional Information and Adjustment Request to send additional information for your AgriStability and AgriInvest form.

Send form T1275 and any attachments to your Administration at the same time that you send your form T1273 to the CRA.

To get this form, go to AgriStability and AgriInvest or call 1-866-367-8506.

For more information, see Adjustments.

AgriStability and AgriInvest form deadline

The deadline to send your 2018 AgriStability and AgriInvest form without penalty is September 30, 2019. For more information on deadlines, see Dates to remember and Important information for AgriStability and AgriInvest.

Do you need more information?

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

  • the federal Administration at the address provided on the previous page if you farm in Manitoba, Newfoundland and Labrador, Nova Scotia, New Brunswick, or the Yukon
  • your provincial Administration at the address provided on the previous page if you farm in British Columbia

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

  • the federal Administration at the address provided on the previous page. 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 2018?

Canadian Agricultural Partnership – Business Risk Management Programs

The Growing Forward 2 Agreement (GF2) has been replaced with a new, five-year agricultural policy framework. The Canadian Agricultural Partnership launched on April 1, 2018 and introduces changes to the AgriStability and AgriInvest programs. For more information, go to Agriculture and Agri-Food Canada.

Accelerated Investment Incentive Properties

The Government of Canada's 2018 Fall Economic Statement was tabled on November 21, 2018.

It proposes the following measures for eligible property that is acquired after November 20, 2018:

  • an enhanced first-year allowance which provides for a full write-off of the cost of machinery and equipment used in the manufacturing and processing of goods (Class 53 property) and specified clean energy equipment (Classes 43.1 and 43.2 property). This deduction is available for property that becomes available for use before 2028. The enhanced allowance will be phased out for property that becomes available for use after 2023.
  • an accelerated investment incentive, which will provide an enhanced first-year allowance for certain eligible property that is subject to the capital cost allowance (CCA) rules. In general, the enhancement will be achieved by:
    • applying the prescribed CCA rate for a class to one-and-a-half times the net addition to the class for the year for property that becomes available for use before 2024
    • suspending the existing CCA half-year rule (and equivalent rules for Canadian vessels and Class 13 property) for property that becomes available for use before 2028
  • additional deduction in respect of eligible Canadian development expense and Canadian oil and gas property expense, incurred after November 20, 2018, and before 2028. The additional deduction begins to phase out for expenses incurred after 2023.

The Accelerated investment incentive will allow a first-year CCA deduction equal to up to three times the amount that would otherwise apply in the year the asset is available for use, and property not otherwise subject to the half-year rule (e.g., patents, franchises or limited period licences) will qualify for one-and-a-half times the normal first-year allowance. 

The proposed measures will not change the total amount that may be deducted over the life of an eligible property. By claiming a larger deduction in the first year, deductions in later years will be reduced.

For more information about the proposed measures, go to Accelerated Investment Incentive.

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