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

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Before you start 

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

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 – Progam 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:

Do not use this guide and forms if you:

AgriStability and AgriInvest contact information

Federal Administration contact information

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

You can access the program websites at Apply now for AgriStability and AgriInvest.

Provincial Administration contact information

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: Agriculture Financial Services Corporation

AgriStability Administration
Ministry of Agriculture, Food and Fisheries
200-1500 Hardy Street
Kelowna BC  V1Y 8H2
Toll-free telephone: 1-877-343-2767
Fax: 1-250-712-3269
Email: Agristability@gov.bc.ca
Website: AgriStability – Province of British Columbia

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

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: Government of Prince Edward Island

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

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

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 Apply now for AgriStability and AgriInvest or call 1-866-367-8506.

For more information, see Adjustments.

AgriStability and AgriInvest form deadline

The deadline to send your 2021 AgriStability and AgriInvest form without penalty is September 30, 2022. For more information on deadlines, see Dates to remember and Important information for AgriStability and AgriInvest.

If you need more information

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

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

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

This guide explains the most common tax situations.

What's new for 2021

New program payment codes

New codes have been added to Program Payment Lists A and B for AgriStability and AgriInvest. Make sure you use the correct codes to report any program payments. Using the correct codes helps us calculate your benefits accurately and prevents processing delays.

For more information on reporting program payments, see Income from program payments.

COVID-19 pandemic measures

In 2021, the Government of Canada has extended several existing temporary measures and introduced new ones to help businesses and individuals during the COVID-19 pandemic. For more information on the measures, go to COVID-19: Financial support for people, businesses and organizations.

Government assistance programs for the self-employed

You may have received federal, provincial, or territorial government program assistance that was provided for self-employed individuals, businesses, farmers, or fishers. You are responsible for reporting the amount of assistance received when you file your income tax return.

Government assistance income is taxable and will either be included in business, farming or fishing income or, if you elect, will reduce your business, farming or fishing expenses. You may also have received a government loan. The loan itself is not taxable. However, any part of the loan that is forgivable is taxable in the year in which the loan is received.

Examples of government assistance programs:

Canada Emergency Wage Subsidy (CEWS) – A subsidy for the eligible remuneration paid by an eligible employer, for each of its eligible employees. For more information on rates and maximum amounts, go to COVID-19 wage and hiring support for businesses.

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.

Mandatory Isolation Support for Temporary Foreign Workers Program (MISTFWP) – Support available to Canadian employers to assist with the incidental costs associated with the mandatory 14-day isolation period or the mandatory 3-day hotel quarantine. For more information on amounts available and application periods, go to Mandatory Isolation Support for Temporary Foreign Workers Program.

Canada Recovery Hiring Program (CRHP) – A subsidy available to eligible employers that is equal to the incremental remuneration paid by an eligible employer, multiplied by a fixed subsidy rate. For more information on rates and maximum amounts, go to COVID-19 wage and hiring support for businesses.

Fish Harvester Benefit and Grant Program – Financial support available to Canadian self-employed fish harvesters who were not eligible for other financial relief programs and were impacted by COVID-19. For more information, go to Fish Harvester Benefit and Grant Program.

For more information, go to Changes to taxes and benefits.

Capital cost allowance for clean energy equipment

The legislation for the following measure was not finalized when the print version of this guide was published. When the legislation is finalized, the CRA will republish electronically any revised guides at Forms and publications. If you file your return before the revised guides are available, you may need to change your return.

To support investment in clean technologies, the capital cost allowance (CCA) Classes 43.1 and 43.2 would be expanded by:

  • including new types of property (for example, pumped hydroelectric storage equipment)
  • broadening eligibility for certain existing property types (for example, ground source heat pump systems)

This would apply to property that is acquired and becomes available for use after April 18, 2021, where it has not been used or acquired for use for any purpose before April 19, 2021.

Also, for property that becomes available for use after 2024, access to Classes 43.1 and 43.2 for certain emission-producing properties would be restricted by:

  • removing some that are currently included in these classes (for example, fossil-fuelled cogeneration systems)
  • narrowing eligibility for others (for example, producer gas generating equipment)

Return of Fuel Charge Proceeds to Farmers Tax Credit

Beginning in 2021, the Government of Canada proposes a new refundable tax credit, the Return of Fuel Charge Proceeds to Farmers Tax Credit, as a means to return a portion of the fuel charge proceeds from the federal carbon pollution pricing system directly to farming businesses in provinces that do not currently have a system that meets the federal requirements. These designated provinces are Ontario, Manitoba, Saskatchewan and Alberta.

Eligible farming businesses include self-employed farmers and partners in farming partnerships that actively engage in either the management of or daily activities related to the earning of income from farming and incur total farming expenses for all businesses of $25,000 or more, which are all or partially attributable to designated provinces.

To calculate their credit, self-employed farmers or partners in a partnership who operate a farming business should fill in the new Form T2043, Return of Fuel Charge Proceeds to Farmers Tax Credit.

For more information on how to report this credit, see Line 9600 – Other (specify) and Amount E – Return of Fuel Charge Proceeds to Farmers Tax Credit allocated to you in the year.

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