Ontario community food program donation tax credit for farmers

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 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.

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. Charitable gifts are eligible for a five-year carryforward.

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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