AgriInvest: Fact Sheets

  • Is your production eligible?

    What is eligible for AgriInvest?

    Most primary agricultural commodities are eligible for AgriInvest as long as they are produced in CanadaFootnote 1. For example:

    • grains, oilseeds and special crops
    • horticulture
    • livestock

    Agricultural products that you produce and process on your farm may also be eligible providing you report the revenue from processing as farming income (loss) to the Canada Revenue Agency. Some examples of processed products include:

    • strawberries made into jam
    • beef made into beef jerky
    • beeswax made into candles
    • grain made into flour

    If you farm as a custom feedlot operator, you are eligible based on the value of allowable commodities you produce (or purchase) and feed to livestock. You must also make an appreciable contribution to the growth and maturity of the livestock.

    Only the income you earn on your production while it is under your control is eligible for AgriInvest. When the point of sale occurs is determined by the following conditions:

    • you produce the commodity on your farm
    • it is separate and identifiable from other's commodities
    • you bear full risk for the commodity
    • you have a separate invoice that shows the sale value and any deductions from the sale value

    For information on point of sale, see What is point of sale?

    What is not eligible for AgriInvest?

    The income and expenses related to the following activities are not eligible for AgriInvest:

    • farming activities outside Canada
    • supply managed commodities
    • aquaculture
    • peat moss
    • livestock sold in the operation of a wild game reserve
    • resales of allowable commodities and some processed commodities
    • hunt farms unless permitted by law
    • trees or seedlings produced or harvested for:
      • firewood
      • construction material
      • poles or posts
      • fibre, pulp and paper
      • use in reforestation
    • cannabis (except for industrial hemp)

    For detailed program information, see the AgriInvest Program Guidelines.

  • What are the deadlines?

    Apply for AgriInvest

    September 30
    Initial deadline to submit your form without penalty.
    December 31

    Final deadline to submit your form with a penalty applied. We will reduce your maximum matchable deposit by 5% for each month (or part of a month) past the initial deadline to the final deadline.

    Final deadline to file an income tax return for the program year reporting eligible farming business income (loss), except Status Indians farming on a reserve in Canada who are exempt from filing an income tax return.

    These deadlines apply even if you have an appeal or audit in progress.

    If a deadline falls on a Saturday, Sunday or statutory holiday, you have until the next business day to submit your form.

    Open your account at a participating Financial Institution and make your deposit

    90 days from the issue date on your Deposit Notice
    You have 90 days from the date we issue your Deposit Notice to open an AgriInvest account at a participating financial institution (if you don't have one) and make your deposit.

    Adjustments

    18 months from the issue date on your original Deposit Notice

    You can submit an adjustment to your information up to 18 months from the date we issue your original Deposit Notice.

    You can only make further adjustments to the information you initially adjusted by the later of:

    • 90 days from the issue date on your revised Deposit Notice or
    • 18 months from the issue date on your original Deposit Notice

    Appeals

    90 days from the date we notify you of a decision we made
    You have 90 days from the date we notify you of a decision we made about your form to submit an appeal (for example, if we deem your form ineligible or we deny your adjustment request).

    You may submit an appeal for a missed deadline if you had exceptional circumstances that prevented you from meeting the deadline. We may accept your form or adjustment after the deadline depending on when the event occurred.

    For information on appeals see Can you submit an appeal?

    These deadlines apply to all provinces except Quebec. For information on AgriInvest deadlines in Quebec, please contact La Financière agricole at 1-800-749-3646.

    For detailed program information, see the AgriInvest Program Guidelines.


    In Quebec, AgriInvest is delivered provincially by La Financière agricole.

  • How is your deposit calculated?

    What is your deposit based on?

    Your deposit is based on a percentage of your Allowable Net Sales.

    What are Allowable Net Sales?

    Allowable Net Sales are the gross sales minus purchases of your allowable commodities.

    Allowable Net Sales calculation example:

    Gross sales of allowable commodities (includes allowable program payments)

    $120,000

     

    Minus
    Purchases of allowable commodities (includes seed, plant, livestock purchases)


    - $20,000

     

    Equals
    Allowable Net Sales


    $100,000

    How much can you deposit and what will the government match?

    You can make a deposit up to 100% of your Allowable Net Sales and receive a matching government contribution on 1% of your Allowable Net Sales.

    Matching government contribution example:

    Allowable Net Sales

    $100,000

     

    You can deposit up to 100% of your Allowable Net Sales

    $100,000

     

    You will receive a Matching Government Contribution on 1% of your Allowable Net Sales

    $1,000

    Maximum and minimum deposits

    The maximum Allowable Net Sales you can have in a year is $1 million. Based on this limit, the maximum matchable deposit you can make annually is $10,000.

    The minimum deposit you can make that will be matched with government contributions is $250.

    Maximum account balance

    There is a limit to how much you can have in your AgriInvest account. The maximum account balance is 400% of your average Allowable Net Sales from the current and two prior program years.

    If you did not report Allowable Net Sales for one or more of these years, we base your limit on the years available.

    Mixed operations with supply managed commodities - adjusted Allowable Net Sales

    Supply managed commodities are not eligible for AgriInvest. However, if you have a mixed operation with sales or purchases of supply managed commodities, your Allowable Net Sales are adjusted to reflect the non-supply managed portion of your commodities.

    The adjusted Allowable Net Sales for mixed operations is calculated in six steps.

    Example

    1. Net sales of allowable commodities

    Gross sales of allowable (non-supply managed) commodities

    $120,000

     

    Less purchases of allowable commodities

    - $50,000

     

    Allowable Net Sales ($120,000 - $50,000) =

    $70,000

    2. Net sales of supply managed commodities

    Gross sales of supply managed commodities

    $100,000

     

    Less purchases of supply managed commodities

    - $20,000

     

    Supply managed commodities net sales ($100,000 - $20,000) =

    $80,000

    3. Total net sales

    Net sales allowable commodities

    $70,000

     

    Plus net sales supply managed commodities

    + $80,000

     

    Total net sales ($70,000 + $80,000) =

    $150,000

    4. Total gross sales

    Gross sales allowable commodities

    $120,000

     

    Plus gross sales of supply managed commodities

    + $100,000

     

    Total gross sales ($120,000 + $100,000) =

    $220,000

    5. Gross sales (allowable commodities) percentage of Total gross sales

    Gross sales of allowable commodities

    $120,000

     

    Divided by total gross sales

    ÷ $220,000

     

    $120,000 ÷ $220,000 =

    54%

    6. Adjusted Allowable Net Sales

    Total net sales × percentage

     

    ($150,000 × 54%) =

    $81,000

    For detailed program information, see the AgriInvest Program Guidelines.

  • What is cross compliance?

    Your province or territory may require you to comply with certain conditions to be eligible for government contributions.

    Provinces may choose to implement cross compliance initiatives related to:

    • traceability or other food safety improvements
    • environmental programs or practices
    • business development activities
    • innovation programs

    If your province implements a cross compliance initiative, provincial officials are responsible for notifying you of the initiative and verifying if you have met the condition. Your province will then inform the AgriInvest administration if you have met the condition. If you have not met the condition set out by your province, you will not be eligible to receive government contributions.

    If you feel that the cross compliance conditions were not properly applied to your AgriInvest form, you can submit an appeal directly to your province. Your province is responsible for addressing any disputes regarding the cross compliance condition.

    For detailed program information, see the AgriInvest Program Guidelines.

  • What is point of sale?

    Only the income you earned on your production while it was under your control is allowable for AgriInvest. This is why it is important to determine when the point of sale occurs.

    The point of sale is determined by the following conditions:

    • you produce the commodity on your farm;
    • it is separate and identifiable from other's commodities;
    • you bear full risk for the commodity; and
    • you have a separate invoice that shows the sale value and any deductions from the sale value.

    Any value added to your production after the point of sale occurs is not allowable for AgriInvest.

    Most common qualifying point of sale adjustments

    Grains, oilseeds and special crops Horticulture Livestock
    • Association/commodity organization dues
    • Custom work (drying, field spraying, trucking related to production, inputs, soil testing)
    • Freight, elevation/handling (related to producer and agent-administered cars only)
    • Fertilizer, pesticides and chemicals
    • Grading and inspection
    • Interest
    • Farm supply accounts, excluding seeds and plants
    • Marketing board, commission, agency, selling fees
    • Research fees
    • Storage
    • Advertising, promotion
    • Association/commodity organization dues
    • Chemical application
    • Co-operative charges
    • Custom work (field spraying, harvesting, trucking related to production inputs, soil testing)
    • Distribution/freight related to marketed product
    • Export levies
    • Fertilizers, pesticides and chemicals
    • Field inspection
    • Grading and inspection
    • Interest
    • Marketing board, commission, agency, selling fees
    • Other farm supplies excluding seeds and plants
    • Packing
    • Research fees
    • Sorting
    • Storage
    • Washing
    • Waste charge
    • Association/commodity organization dues
    • Auction fees
    • Brand inspection
    • Custom work (trucking related to production inputs)
    • Export levies
    • Freight related to marketed product
    • Grading and inspection
    • Handling
    • Interest
    • Marketing board, commission, agency, selling fees
    • Medicine
    • Other farm supplies
    • Research fees
    • Yardage
    • Acreage measurement

    For detailed program information, see the AgriInvest Program Guidelines.

  • How do you make an adjustment to your form?

    You can request an adjustment to change information you provided, or if you think the information we used to process your form was incorrect.

    If your adjustment increases your net income or your deposit, you must report the change to the Canada Revenue Agency first. We will adjust your AgriInvest information once you send us your Notice of Reassessment.

    Your adjustment must increase or decrease your matchable deposit by $75 or more to be:

    • eligible to make another deposit and receive a matching government contribution or
    • considered an overpayment.

    You must request an adjustment to your information up to 18 months from the date we issue your original Deposit Notice. You can only make further adjustments to the information you initially adjusted by the later of:

    • 90 days from the issue date on your revised Deposit Notice or
    • 18 months from the issue date on your original Deposit Notice
    Forms for producers in British Columbia, Manitoba, Newfoundland and Labrador, Nova Scotia, New Brunswick, and Yukon:
    Participant type Adjustment request form
    Individual T1275 - AgriStability and AgriInvest Additional Information and Adjustment Request Form
    Corporation, Co-operative or Special Individual AgriStability and AgriInvest Programs Additional Information and Adjustment Request
    Forms for producers in Alberta, Saskatchewan, Ontario, and Prince Edward Island:
    Participant type Adjustment request form
    Individual RC322 AgriInvest Adjustment Request
    Corporation, Co-operative or Special Individual Submit your request in writing along with any supporting documentation

    Send your form to:

    AgriInvest Administration
    PO Box 3200
    Winnipeg Manitoba R3C 5R7

    Toll-free fax:
    1-877-949-4885

    If we deny your adjustment, you can request an appeal within 90 days from the date we notify you. For information on appeals, see Can you submit an appeal?

    AgriInvest is delivered by the federal government in all provinces and territories except Quebec. If you live in Quebec, contact La Financière agricole at 1-800-749-3646 for information on the adjustment process.

    For detailed program information, see the AgriInvest Program Guidelines.

  • What happens to a deceased participant's account?

    Coping with a loved one's death is difficult. We recognize that you are going through a very difficult time. With this in mind, we hope the following information will help by answering some questions you may have.

    Can the estate participate in AgriInvest?

    The estate of a deceased participant may continue to participate in AgriInvest if the estate meets the eligibility criteria for the program. For more information, see Are you eligible for AgriInvest?

    What forms does the estate have to complete?

    Complete an AgriInvest form in the name of the deceased individual. Identify the estate by printing "Estate" in the participant name area. For more information, see What form do you complete for AgriInvest?

    If the estate also files an optional return for the year of death, such as a return for rights or things that includes amounts not paid to the deceased at the time of death, the estate must also:

    • complete the Statement A - Corporations/Co-operatives and Special Individuals if the estate is in British Columbia, Manitoba, Newfoundland and Labrador, Nova Scotia, New Brunswick or Yukon
    • contact the provincial AgriStability administration to request the correct form if the estate is in Alberta, Saskatchewan, Ontario or Prince Edward Island:
      • submit the completed form to your AgriStability administration.
      • your AgriStability administration will forward your information to us.

    We will combine the information from both of these forms and calculate the estate's AgriInvest benefit.

    What are the estate's AgriInvest account options?

    The estate has a number of account options, including:

    • closing the account
    • continuing the estate account
    • transferring the account to the surviving spouse

    AgriInvest program rules require us to close an AgriInvest account if the estate does not file a form reporting sales or purchases of allowable commodities for two years in a row. This rule also applies if the estate is transferred to the surviving spouse.

    Closing an estate account

    To process the deceased participant's final forms, the executor/executrix or administrator must submit:

    • a completed Estate Administration Form or a signed written request to close the account that provides the last year the estate will participate in the program and the current contact information and mailing address,
    • a certified copy of a probated will or letters of administration/probate, and
    • a certified copy of the death certificate.

    The estate may then contact the financial institution that holds the account, withdraw the balance of funds and close the AgriInvest account. The Fund 2 portion of the account is taxable to the estate in the year the funds are withdrawn.

    Continuing an estate account

    To continue the account in the name of the estate, the executor/executrix or administrator must submit:

    • a completed Estate Administration Form or a signed letter advising that the estate will continue to operate the farm,
    • a certified copy of a probated will or letters of administration/probate and
    • a certified copy of the death certificate.

    The estate of a deceased participant may continue to participate if the estate meets the eligibility requirements of the program.

    Transferring an estate account to a surviving spouse

    A deceased participant's account can only be transferred to a surviving spouse. However, other beneficiaries who inherit most of an estate may use the account history.

    To transfer an account to a surviving spouse, the executor/executrix or administrator must submit:

    • a completed Estate Administration Form or a signed written request to transfer the account providing the last year of participation for the deceased participant and the surviving spouse's:
      • name and contact information
      • social insurance number
      • Participant Identification Number (PIN) if they have an existing AgriInvest account
    • a certified copy of a probated will or letters of administration/probate and
    • a certified copy of the death certificate.

    If the surviving spouse has an existing AgriInvest account, we will instruct the financial institution that holds the deceased participant's account to transfer the funds.

    If the surviving spouse does not have an existing AgriInvest account, we will send an Account Initiation Form to the surviving spouse. The surviving spouse must open a new account at a financial institution. When the account is open, we will instruct the financial institution that holds the deceased participant's account to transfer the funds.

    For detailed program information, see the AgriInvest Program Guidelines.

  • Can you submit an appeal?

    You can request an adjustment if you think any of the information we used to process your form was incorrect. For more information on adjustments, see How do you make an adjustment to your form?

    If we deny your adjustment, you can request an appeal within 90 days from the date we notify you.

    For issues not related to adjustments, you have 90 days from the date we notify you of a decision we've taken to request an appeal. For example, if you submit a form after the filing deadline, you can request an appeal within 90 days from the date we notify you that your form is ineligible.

    You may submit an appeal if:

    • you missed a deadline because of exceptional circumstances beyond your control, or
    • you feel we did not correctly apply the AgriInvest program rules to your form.

    AgriInvest appeal process

    Step 1 – Send your written appeal

    Complete your written appeal using the AgriInvest: Appeal Submission Form.

    To complete the Appeal Submission Form, make sure you:

    • explain in detail the reason for your appeal
    • attach any supporting documentation

    For example, if you are appealing a missed deadline because an exceptional circumstance prevented you from meeting the deadline (for example, illness, death, pandemic restrictions), explain in detail the circumstances that prevented you from meeting the deadline. Attach documents to support your appeal such as medical documents, death certificates, public health orders or other relevant documents.

    Send your completed form and any attachments to:

    AgriInvest Program Appeals
    PO Box 3200
    Winnipeg MB R3C 5R7

    Toll-free fax: 1-877-949-4885

    Step 2 – We will confirm receipt of your appeal

    We will send you a letter confirming that we received your appeal request, usually within 5 business days.

    Step 3 – Internal review of your request

    If you missed a deadline, we will review your submission to determine if exceptional circumstances caused you to miss the deadline. The AgriInvest Program Guidelines give us the authority to waive missed deadlines when exceptional circumstances are the reason for the missed deadline.

    Some examples of exceptional circumstances that we will accept include:

    • a severe illness which requires hospitalization and/or prolonged care,
    • death before the missed deadline,
    • an accident or incident causing serious bodily injury,
    • divorce or separation proceedings,
    • severe conditions that cause significant damage to your home or office,
    • severe weather that hampers your ability to carry on normal business operations or
    • Farm Debt Mediation or bankruptcy.

    We will not waive a deadline if you:

    • forget to submit the required item by the deadline,
    • do not have the funds to make a deposit by the deadline,
    • are unaware of the program deadlines,
    • have minor illnesses or
    • have typical stresses related to farming (such as busy with seeding, harvesting, or calving, etc.).

    Disagreeing with program rules is not a valid reason for appeal. However, if you feel that we did not correctly apply the AgriInvest rules to your form, we will conduct an internal review, independent of regular processing, to see if we made any errors when we processed your form. If we are unable to resolve your request, your case may be referred to the Appeals Committee for review.

    Step 4 – Review of the appeal submission

    If your appeal does not contravene program policy, and we cannot resolve your request through an adjustment, we will prepare an Administration's Submission Form outlining our position.

    We will send the Administration's Submission Form and your Appeal Submission Form to you for review. You will have three weeks to provide any additional information to support your appeal.

    Step 5 – Appeals Committee meeting

    We will forward the Administration's Submission Form and your Appeal Submission Form to the Appeals Committee for review. You and your form preparer can attend the meeting by phone. You must provide at least 14 days' notice if you wish to attend the meeting.

    The Appeals Committee consists of producers from across the provinces\territories where AgriInvest is delivered by the federal government. A group of 3 to 5 producers will review your case.

    The Appeals Committee will make a recommendation based on the information included in the Administration's Submission Form and your Appeal Submission Form. The Appeals Committee will not consider any new information that was not included in these submissions.

    The role of the Appeals Committee is to review whether we correctly applied the AgriInvest program rules to your form. The Appeals Committee cannot create exceptions to the program rules included in the AgriInvest Guidelines.

    Step 6 – We will notify you of the appeal results

    We will write you with the results of your appeal within 10 business days from the date of the meeting.

    Once a final decision is made on your appeal, there is no further recourse under the program and the appeal is closed.

    AgriInvest is delivered by the federal government in all provinces and territories except Quebec. If you live in Quebec, contact your administration, La Financière agricole at 1-800-749-3646 for information on the appeal process.

    For detailed program information, see the AgriInvest Program Guidelines.