Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2019 – Before you start
On this page…
- 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.
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 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
- 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 Alberta, Saskatchewan, Ontario, or Prince Edward Island:
- farm in Quebec:
AgriStability participants in Manitoba, Newfoundland and Labrador, Nova Scotia, New Brunswick, and the Yukon.
AgriInvest participants in all provinces except Quebec.
PO Box 3200
Winnipeg MB R3C 5R7
Toll-free telephone: 1-866-367-8506
Calling from outside Canada: 204-926-9650
For Alberta, contact:
Agriculture Financial Services Corporation
Lacombe AB T4L 1B1
Toll-free telephone: 1-877-899-2372
Toll-free fax: 1-855-700-2372
For British Columbia, contact:
British Columbia Ministry of Agriculture
200-1500 Hardy Street
Kelowna BC V1Y 8H2
Toll-free telephone: 1-877-343-2767
For Ontario, contact:
1 Stone Road West
Box 3660, Stn. Central
Guelph ON N1H 8M4
Toll-free telephone: 1-888-247-4999
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
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
Use the following forms with this guide:
- T1273, Statement A – Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals
- T1274, Statement B – Harmonized 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
- T1275, AgriStability and AgriInvest Programs Additional Information and 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.
Do not attach correspondence or anything else intended for the AgriStability or AgriInvest programs to your forms.
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.
For more information, see Adjustments.
The deadline to send your 2019 AgriStability and AgriInvest form without penalty is September 30, 2020. For more information on deadlines, see Dates to remember and Important information for AgriStability and AgriInvest.
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.
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 by the Canada Revenue Agency.
Starting with the 2019 program year, we are collecting the business number on the form T1273. 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 Taxes and select “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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