Ontario community food program donation tax credit for farmers

For tax years ending after December 31, 2013, a non‑refundable tax credit is available for farmers who donate to community food programs.

A qualifying donation is a donation of one or more agricultural products produced in Ontario by an eligible person and given after December 31, 2013, by an eligible person to an eligible community food program in Ontario.

The credit is equal to 25% of that part of the corporation’s qualifying donations for the year that the corporation deducted under subsection 110.1(1) of the federal Income Tax Act when computing its taxable income for the year.

Claiming the credit

File a completed Schedule 2, Charitable Donations and Gifts, with your return.

For more details, see the schedule and section 103.1.2 of the Taxation Act, 2007 (Ontario).

On line 420 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the amount of the credit you are claiming.

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