British Columbia farmers’ food donation tax credit

Important notice

An extension to the British Columbia farmers’ food donation tax credit has been announced. See what's new for British Columbia corporations.

Corporations in the business of farming can claim this credit if they donate qualifying agricultural products they produce in British Columbia to a registered charity that provides food to those in need or helps to operate a school meal program.

The non‑refundable tax credit is equal to 25% of the eligible amount of the qualifying agricultural product for gifts made on or after February 17, 2016, and before January 1, 2020.

You must claim the credit in the same year that you claim the deduction for charitable gifts under section 110.1 of the federal Income Tax Act for the donation. The carry-forward period is five years.

Claiming the credit

File Schedule 2, Charitable Donations and Gifts, with your return. For more details, see the schedule.

On line 683 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the amount of the credit you are claiming.

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