2022 AgriStability and AgriInvest Program – Corporation Co-operative and Special Individual Harmonized Guide (AgriStability)

 

Before you start

This guide will help you complete your form to participate in the AgriStability and AgriInvest programs if you are applying as a corporation, co-operative or special individual.

  • AgriStability - a margin-based program that provides income 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 form correctly. Providing correct information on your form helps us calculate your benefits accurately and prevents processing 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.

This guide gives you general information. Read the program guidelines for more information.

Is this guide for you?

Use this guide and form if you:

  • want to participate in the AgriStability or AgriInvest program, or both for 2022
  • farm in British Columbia, Manitoba, Newfoundland and Labrador, Nova Scotia, New Brunswick, or the Yukon
  • farm as one of the following:
    • corporation
    • co-operative
    • communal organization
    • limited partnership applying as an entity
    • non-resident
    • Status Indian who is exempt from the Income Tax Act
    • Band farm
    • trust
    • estate of a deceased participant (rights and things only)

Do not use this guide and forms if you farm in:

  • Alberta
  • Saskatchewan
  • Ontario
  • Quebec
  • Prince Edward Island

Contact your provincial Administration at one of the following listed numbers for a copy of the correct forms and guide for your province.

AgriStability and AgriInvest contact information

Federal Administration contact information

Program Administration
PO Box 3200
Winnipeg MB R3C 5R7
Toll-free telephone: 1-866-367-8506
Calling from outside Canada: 204-926-9650
TTY: 613-773-2600
Websites: AgriStability / AgriInvest

Provincial Administration contact information

Alberta
Agriculture Financial Services Corporation
5718-56th Avenue
Lacombe AB T4L 1B1
Toll-free telephone: 1-877-899-2372
Fax: 403-782-8348
Toll-free fax: 1-855-700-2372
Email: AgriStability@AFSC.ca
British Columbia
British Columbia AgriStability Administration
Ministry of Agriculture, Food and Fisheries
200-1500 Hardy Street
Kelowna BC V1Y 8H2
Toll-free telephone: 1-877-343-2767
Fax: 1-250-712-3279
Email: Agristability@gov.bc.ca
Ontario
Agricorp
1 Stone Road West
Box 3660 Stn. Central
Guelph ON N1H 8M4
Toll-free telephone: 1-888-247-4999
Fax: 519-826-4334
Email: contact@agricorp.com
Prince Edward Island
AgriStability Administration
Agricultural Insurance Corporation
PO Box 400
7 Gerald MacCarville Drive
Kensington PE C0B 1M0
Toll-free telephone: 1-855-251-9695
Fax: 902-836-8912
Email: peiaic@gov.pe.ca
Quebec
La Financière agricole du Québec
Toll-free telephone: 1-800-749-3646
Saskatchewan
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
Email: AgriStability@scic.gov.sk.ca

Where to mail your forms

Mail your forms to us at:
Program Administration
PO Box 3200
Winnipeg MB R3C 5R7

How to send additional information for AgriStability and AgriInvest

Use the AgriStability and AgriInvest Additional Information and Adjustment Request form to send additional information for your AgriStability and AgriInvest form.

To get this form, go to AgriStability publications and forms, or AgriInvest publications and forms or call 1–866–367–8506.

Send this form and any attachments to your Administration at the address provided on the form. See "Adjustments" for information.

AgriStability and AgriInvest form deadline

The deadline to send your 2022 AgriStability and AgriInvest form without penalty is September 30, 2023. For information on deadlines, see "Important deadlines".

Do you need more information?

Do you have questions about your participation in the programs?

For AgriStability, contact:

  • the federal Administration if you farm in Manitoba, Newfoundland and Labrador, Nova Scotia, New Brunswick, or the Yukon
  • your provincial Administration if you farm in British Columbia

For AgriInvest, contact

  • the federal Administration except if you farm in Quebec.

See "AgriStability and AgriInvest contact information".

2022 Did you know?

Electronic filing for Corporations

Corporations can file their 2022 AgriStability and AgriInvest Statement A form to the Canada Revenue Agency (CRA) through the Internet. Using CRA's "Corporation Internet Filing service is a fast, easy and secure way to file your form online. CRA will electronically send us your data.

Co-operatives, communal organizations and special individuals will continue to file a paper copy of their form to us.

The Program payment lists may change each year

Program payments and codes may change from year to year so it is important that you check the Program payment lists to make sure that you are using the correct codes. Using the correct codes helps us calculate your benefits accurately and prevents processing delays.

For more information on reporting program payments, see "Income from program payments". For the program payments and codes, see Program payment list A and list B.

Chapter 1: Your AgriStability and AgriInvest programs

You can choose to participate in AgriStability only, AgriInvest only, or both programs together, depending on the business risk management needs of your farm.

As a program participant, you are responsible for knowing program deadlines and understanding program policies. See the program handbooks for more information.

AgriStability

AgriStability is a voluntary program that provides support when you experience larger income losses.

Are you eligible?

To participate in AgriStability for the 2022 program year, you must:

  • file a Corporation/Co-operative and Special Individual form by December 31, 2023
  • file a 2022 Canadian income tax return reporting eligible farming income (loss) by December 31, 2023 (except Status Indians farming on a reserve in Canada who are exempt from filing an income tax return)
  • meet all program requirements by the deadlines

In addition, you must have:

  • enrolled in the program and paid your fee by the deadline shown on your Enrolment Notice
  • completed a minimum of six consecutive months of farming activity
  • completed a production cycle (for example, growing and harvesting a crop or rearing livestock)

We may waive the requirements to complete six consecutive months of farming activity and a production cycle if you experienced a disaster.

How to participate

Fill in and send pages 1 to 6 of your Statement A by the deadline. See "Important deadlines" for information on program deadlines.

AgriStability benefit calculations

AgriStability is based on margins.

Program margin - your allowable income minus your allowable expenses in the current year adjusted for changes in purchased inputs, receivables, payables, and inventory.

Reference margin – an average of your program margins for the past five years with adjustments made to reflect significant changes to the size or structure of your farm. We drop the highest and lowest years and average the remaining years.

Generally, you will receive an AgriStability payment when your program margin in the current year falls more than 30% below your reference margin. AgriStability covers 70% of your decline that is beyond the 30%.

2022 Reference margins will be calculated as follows:

  • If you participated in the program in any of the past four years, we will calculate your reference margin using the program margins for the previous five years. The highest and lowest program margins are dropped and the remaining three are averaged. This is called an Olympic average.
  • If you did not participate in the program in the past four years, we will calculate your reference margin using an average of the three previous program margins. We will continue to calculate your reference margin using three previous program margins until you have five years of historical information on file.
  • If you did not have farming activity in one or more of the five previous years, your reference margin will be calculated using an average of the three previous years. If you did not have farming activity in any of the three previous years, we will create margins for any missing years using industry averages.

For more information on margins and how we calculate AgriStability payments, see your program handbook.

We will send you a Calculation of Program Benefits (COB) after we process your form, to show you how we calculated your benefit.

AgriStability program fee

You must pay an annual fee to participate in AgriStability. The fee is $3.15 for every $1,000.00 of contribution reference margin protected (based on coverage of 70% of your margin). The minimum fee is $45.00. See your Enrolment Notice or your program handbook for more information on the program fee and participation rules.

Administrative cost share (ACS)

You must pay $55.00 each year for administration costs.

To participate in AgriStability, you must pay your fee and ACS by the deadline. You can:

  • pay electronically through your financial institution (contact them to see if they offer this service) or
  • send your cheque direct to your Administration

For more information contact your Administration.

Note: The electronic payment is not available for producers in British Columbia.

AgriInvest

AgriInvest is a voluntary program that provides you with a self-managed producer-government savings account.

Each year you can deposit money into an AgriInvest account and receive matching government contributions. You can withdraw the money when you need it.

Are you eligible?

To participate in AgriInvest for the 2022 program year, you must:

  • file a Corporation/Co-operative and Special Individual form by December 31, 2023
  • file a 2022 Canadian income tax return reporting eligible farming income (loss) by December 31, 2023 (except Status Indians farming on a reserve in Canada who are exempt from filing an income tax return)
  • meet all program requirements by the deadlines

How to participate

Fill in and send pages 1 to 4 of your Statement A by the deadline. See below for information on program deadlines.

AgriInvest benefit calculations

AgriInvest deposits are based on a percentage of your Allowable Net Sales (ANS). Allowable Net Sales are your total allowable commodity sales and program payments minus your total allowable commodity purchases and repayment of program benefits.

Once we process your form, we will send you a Deposit Notice showing your deposit options.

Chapter 2: Participating in AgriStability and AgriInvest

Important deadlines

  • June 30, 2022
    • deadline to enrol for 2022 AgriStability. For the 2022 program year only, the enrolment deadline has been extended from April 30 to June 30, 2022.
  • September 30, 2022
    • initial deadline to submit your 2022 AgriStability and AgriInvest form without a late filing penalty
  • December 31, 2022
    • final deadline to file your 2022 income tax return reporting farming income (loss) to the Canada Revenue Agency to be eligible for AgriStability and AgriInvest program benefits
    • final deadline to submit your 2022 AgriStability and AgriInvest form with a late filing penalty

We will reduce your AgriStability benefit by $500 each month (or part of a month) you submit your form between the initial and final deadline. Forms received after December 31, 2023 are not eligible for benefits.

If your AgriStability late filing penalty is more than your AgriStability program payment we will reduce your payment to zero. We do not apply late filing penalties to the next program year.

You must complete and send in your 2022 form by December 31, 2023 if you received an AgriStability Interim Payment or a Targeted Advance Payment (or both) for the 2022 program year. If you do not, you must repay the money you received.

We will reduce your AgriInvest maximum government deposit by 5% for each month (or part of a month) that you submit your form between the initial and final deadline. Forms received after December 31, 2023 will not be eligible for benefits.

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

Adjustments

Use the AgriStability and AgriInvest Additional Information and Adjustment Request form to either:

  • send additional information about your farm to your Administration
  • adjust your AgriStability and AgriInvest form information

If you farm in Manitoba, Newfoundland and Labrador, Nova Scotia, New Brunswick, or the Yukon, send this form and any attachments to the federal Administration address.

If you farm in British Columbia, send this form and any attachments to:

  • both the federal Administration and your provincial Administration for information affecting AgriInvest
  • your provincial Administration only for information affecting AgriStability

We may require the Canada Revenue Agency to accept your adjustment before we will accept it for AgriStability and AgriInvest.

You can request changes to your mailing address either:

  • in writing with your signature
  • over the phone, once we confirm your identity

Personal information

For details on how we may share your information, see "Confidential information and participant consent" on page 6 of the Statement A.

The Privacy Act gives you the right to access your personal information held by the Government of Canada and to make any corrections to your information.

If you want to access or correct your personal information, contact the Access to Information and Privacy Coordinator at:

Access to Information and Privacy Office
Agriculture and Agri-Food Canada
1341 Baseline Road
Ottawa ON K1A 0C5
Telephone: 613-773-0970
Fax: 613-773-1380
Email: aafc.atip-aiprp.aac@agr.gc.ca

For general inquiries on privacy of personal information, contact the Office of the Privacy Commissioner (OPC) at:

Office of the Privacy Commissioner of Canada
30 Victoria Street
Gatineau QC K1A 1H3
Toll-free telephone: 1-800-282-1376
Telephone: 819-994-5444
TTY: 819-994-6591
Website: priv.gc.ca

If you have a complaint under the Privacy Act, contact the Office of the Privacy Commissioner.

Chapter 3: Completing your form

General information

If you have one farming operation (a single farm or a partnership), complete a Statement A for your operation.

If you have more than one farming operation, complete a Statement B for each additional operation.

Each partner in a partnership must complete a form reporting 100% of the partnership income and expenses and provide their percentage share.

Participant information

Participant identification

Enter your name, address and telephone number.
Enter your fax number and email address (if applicable).
Enter your Participant Identification Number (PIN). You can find your PIN on either your:

  • AgriStability Enrolment Notice (EN)
  • AgriInvest Deposit Notice

If you cannot find your PIN, contact your Administration.
Enter your Social Insurance Number (SIN) if you are filing as an individual.
Enter your business number (BN) if you have been assigned one. Corporations must also enter the RC number.

Trusts enter the account number assigned by the Canada Revenue Agency. Enter the business number for the trust if it has been assigned one.

Enter your Trust number if filing as a communal organization.

Enter your Band number if you are a Band farm.

Enter your language of preference.

Contact person information

Fill in this area if you would like someone else (such as your spouse, common-law partner, or accountant) to provide or ask for more information about your AgriStability and AgriInvest form. We will call your contact person if we have a question. We will send correspondence to both you and your contact person.

Your contact person can:

  • ask us questions about your account
  • send us information or request adjustments to your information
  • ask for copies of letters or statements we sent to you

Your contact person cannot:

  • change your address
  • change your direct deposit information for AgriStability
  • ask for an account transfer form for AgriInvest

You must provide your contact person's information each time you send a form. Your contact person information does not carry forward from last year. If you leave this area blank, we will contact you directly if we have a question.

Select the box if you have a contact person. Enter your contact person's name, their business name (if applicable), address and their telephone and fax numbers.

Answer "Yes" if you want a copy of your Calculation of Program Benefits (COB) mailed to your contact person.

Farming information

Province/Territory of main farmstead

Enter the province or territory where you earned most or all of your gross farming income over the previous five years. See the program handbooks for information on province of main farmstead and multi-jurisdiction farms.

Number of years farmed

Enter the number of years you have farmed.

Final year of farming

Answer "Yes" if 2022 was your final year of farming.

Production cycle

Answer "Yes" or "No" to show if you have completed a production cycle on at least one of the commodities you produced.

You must have completed a production cycle to be eligible for AgriStability. We may waive this condition if you experienced a disaster.

A production cycle includes at least one of the following:

  • growing and harvesting a crop
  • rearing livestock
  • buying and selling livestock within a fiscal year for feeding or finishing enterprises

You do not need to complete a production cycle to be eligible for AgriInvest.

Farm type

Select all that apply.

  • Corporation - your farming business:
    • is an incorporated entity
    • is beneficially owned by its shareholders
    • reports farming income (loss) on a corporate tax return
  • Co-operative - your farming business:
    • is an incorporated entity
    • is beneficially owned by its members
    • reports farming income (loss) on a corporate tax return
  • Communal organization - your farming business:
    • carries on as a communal organization
    • reports farming income (loss) on a trust tax return
  • Member of a partnership - all or part of your farming business:
    • is carried on with other partners
    • the income and expenses are reported under the partnership's name
    • each member reports their allocation of the partnership's net income (loss) to the Canada Revenue Agency
  • Limited partnership

    The partnership may apply as an entity or partners may apply as individuals. You cannot apply as both an entity and an individual.

    Note: Use the AgriStability and AgriInvest harmonized form for individuals to apply as an individual.

  • Status Indian

    If you are a Status Indian farming on a reserve, provide your Band number.

  • Band farm

    If your farming business is operating as a Status Indian Band farm, provide the Band number.

  • Trust - the farming business:
    • is carried on by a trust holding property
    • reports farming income (loss) on a trust tax return. In this case the trust, rather than the individual beneficiaries, participates in AgriStability and/or AgriInvest.
Deceased participant

If the participant is deceased, enter the date of death.

Complete the form:

  • in the name of the individual, noting "Estate" in the name and address area
  • report the income/expenses on the individual's final 2022 tax return(s) or optional return, such as a return of rights and thing

Attach a copy of the individual's death certificate and the probated will (or letters of Administration) to the AgriStability and AgriInvest Additional Information and Adjustment Request form. Send it to the Administration at the same time you submit your form.

If the surviving spouse (or a spousal trust) continued the farming business, complete an additional form:

  • in the name of the surviving spouse or spousal trust
  • reporting the income/expenses from the spouse's 2022 tax return
Federal public office holder or employee of Agriculture and Agri-Food Canada (AAFC)

If you or anyone involved in completing this form is a current or former federal public office holder or employee of AAFC, answer "Yes" to this question.

Answer "Yes" if at least one of the shareholders, members, or partners of your farming arrangement is a current or former federal public office holder or employee of AAFC.

Other farming information

Location of main farmstead

See the list of provincial jurisdictions (rural municipalities, counties, or districts) in the Regional code list. You do not have to fill in this section if you farm in Newfoundland and Labrador.

Combined Operations

AgriStability is a whole farm program. That means we may combine your farm with another farm even if the operations report separately for income tax.

Combining ensures that AgriStability benefits are paid to farms that had decreases in income for reasons beyond their control, not because of business or tax planning decisions.

Generally, you should answer "Yes" to this question if your farm:

  • is legally, financially, or operationally dependent on another farming operation
  • all or some of the transactions between the farms are not at fair market value
  • the farms share the same land or equipment

Individuals in a partnership do not need to be combined.

If your farm has a change in combined operations, enter the operation PIN and select "Add" or "Remove."

We need the information from all the combined farms before we can process your form.

For more information on combining, see your program handbook.

Identification

In the following sections of the form, only provide information about your main farming operation (Operation #1) on the form. Complete a Statement B for each additional operation you have. Number each operation in the box at the top right-hand corner of each page.

Select the "Sole proprietorship" or "Partnership" box.

Fiscal period

Enter the year, month and day for the beginning and end of your farm's taxation year. Your farm's 2022 fiscal period must end in the 2022 tax year.

Method of accounting

Use the same method of reporting (cash or accrual) for AgriStability and AgriInvest as you use for income tax.

Enter either:

  • code 1 for accrual method
  • code 2 for cash method

Transfer the income and expenses from your Statement of Farming Activities onto the form based on the instructions in this guide.

Was your farm involved in any of the following?

Select the applicable box(es) if your farm was:

  • a member of a feeder association
  • in a crop share arrangement as either a landlord or a tenant

Chapter 4: Calculating your farming income or loss

The Income, Expense and Statement of farming activities sections of the form are used to calculate your allowable net sales for AgriInvest. Allowable net sales are allowable commodity sales and program payments, less allowable purchases and repayment of program benefits.

See the program handbook for more information on allowable net sales and how we calculate benefits under AgriInvest.

We also use these sections to calculate the cash portion of your program year margin for AgriStability. See the program handbook for more information on how we calculate AgriStability margins.

Use the Commodity and the Program payment lists found at the back of this guide to report all of your 2022 income and expenses. Codes may change from year to year. Check the lists to make sure you are using the right code.

If you use the accrual method of accounting, report your sales and your changes in opening and closing commodity inventories separately using the line code for the commodity to report both entries.

The instructions in this chapter apply to both the Statement A and Statement B.

Income

An agricultural commodity is a plant or an animal produced in a farming business.

Some commodities that may be considered farming income for tax purposes are not allowable for AgriStability and AgriInvest including:

  • aquaculture
  • trees and seedlings sold for use in reforestation
  • wood sales
  • peat moss
  • wild game reserves
  • cannabis (except for industrial hemp)

Where permitted by law, hunt farms (not wild game reserves), are eligible. For information on how to apply if you operate a hunt farm, contact your Administration.

If you produce both allowable and non-allowable commodities on your farm report the income from:

  • non-allowable commodities on line 9600, except for woodlots or cannabis (excluding industrial hemp). Report woodlot sales using code 259 and cannabis using code 382.
  • allowable commodities using the commodity codes (found at the end of this guide) on the Commodity sales and program payments section of this form. Report allowable commodity sales based on the point of sale conditions.

Sales and purchases of supply managed commodities are not allowable for AgriInvest. You must produce allowable commodities in addition to your supply managed commodities to participate in AgriInvest.

Enter both your supply managed and non-supply managed commodities on the Commodity sales and program payment section of the form. Use the codes found at the end of this guide.

If you have questions about whether a commodity you produce is allowable for AgriStability and AgriInvest, contact your Administration.

Farming activities outside of Canada

If you produce a commodity in Canada, then ship it outside of the country for further production, the income and expenses generated once the commodity leaves Canada are non-allowable for AgriStability and AgriInvest.

When shipping commodities outside Canada for further production, include the fair market value of the commodity at the point it leaves Canada as allowable income using the code for the commodity.

If the commodity is returned to Canada for further production or sale, include the fair market value of the commodity at the point it enters Canada as an allowable purchase using the code for the commodity.

If you purchased livestock, you must have made an appreciable contribution to the growth or its increase in value in Canada for the income and expenses to be considered allowable. For AgriStability, commodities reported in the "Livestock inventory valuation" and the "Livestock productive capacity" sections of the form should reflect the allowable production that occurred in Canada only.

Point of sale

AgriInvest benefits are based on allowable net sales, so you have to determine when the sale occurs. For AgriInvest, the point of sale is determined by the following conditions:

  • you produce it on your farm
  • it is separate and identifiable from other producers' commodities
  • you bear full risk for it
  • you have a separate billing or accounting transaction that shows the sales value and any deductions from that value

The point of sale is when you:

  • can no longer identify your commodity as your own
  • are no longer at risk for the value of the commodity

If your commodity sales meet these point of sale conditions, enter the code, name, and gross sale amount of each commodity on the form.

Example

You have potato sales of $50,000, you enter:
147 potatoes   $50,000

If you received a cheque for a commodity sale that is net of expenses, report the sale to include the full value of the commodity.

Example

Your receipt from the processor shows:

$10,000
gross apple sales
− $1,500
pack-and-sell costs
= $8,500
net sales

Enter $10,000 as your gross apple sales and $1,500 as an expense on line 9836 - Commissions and levies.

If your commodity sales include charges that were applied after the point of sale, adjust your sales to show the value of the commodity at the point of sale. Enter any amounts charged after the point of sale on "line 575 - Point of sale adjustments". This will ensure that we calculate your Allowable Net Sales correctly.

Example

Your cash ticket from the elevator shows:

$7,000
gross wheat sales
$1,500
freight charges
$ 300
elevation charges
= $5,200
net sales
 

Enter the gross wheat sales of $7,000 as income. Enter the freight charges of $1,500 and elevation charges of $300 as a point of sale adjustment on line 575 under Commodity purchases and repayment of program benefits (not under Allowable expenses). You enter these changes on line 575 because you incurred these expenses after you delivered your grain to the elevator (for example after the point of sale).

Payment in kind

A payment in kind occurs when you receive or give goods or services instead of money. For instance, to pay someone for a business expense, you may give them something you produced on your farm instead of money. When you do this, include the fair market value (FMV) of the goods or services in income. Use the appropriate code for the commodity. Deduct the same amount as an expense.

If you received a payment in kind for a product you would normally have sold, include the FMV of the product in income.

If you were a landlord renting out land involved in sharecropping, we consider any payment in kind you received to be rental income.

Example

You owe your landlord $1,000 for rent. Instead of cash, you pay them by giving them $1,000 worth of seed. Enter the fair market value of the seed crops ($1,000) that you gave the landlord as a commodity sale. Enter the $1,000 on line 9811 as a rental expense.

Gifts

Report the value of livestock or other items that you gave away but would normally have sold as a commodity sale. Once you give the livestock or other items away, you cannot deduct any more costs for raising or maintaining them.

Crop share

If you are a tenant in a crop share, you are eligible to apply for AgriStability and AgriInvest.

If you are a landlord in a crop share, you are eligible for AgriStability and AgriInvest only if the crop share arrangement is considered a joint venture.

For AgriStability, your crop share arrangement is considered a joint venture if your share of the allowable expenses reported to the Canada Revenue Agency is reasonable for your share of the related allowable income.

For AgriInvest, your crop share arrangement is considered a joint venture if your share of the allowable purchases reported to the Canada Revenue Agency is reasonable for your share of the related allowable income.

Eligible tenants and landlords report only their individual share of the allowable income and expenses.

Example

You are a tenant in a crop share and receive 60% of the income from the sale of your crop. Enter only your 60% share of the sales under Commodity sales and program payments. Enter your 60% share of expenses under Allowable expenses.

Example 2

You are an eligible landlord who receives 40% of the income from the sale of the crop. Enter only your 40% share of the sales under Commodity sales and program payments. Enter your 40% share of expenses under Allowable expenses.

Commodity futures

You can report income from commodity futures as a commodity sale for AgriStability and AgriInvest purposes if the income is both:

  • from a primary agricultural product that you produced on your farm
  • considered a hedging strategy, not speculation

Report commodity futures as follows:

  • for the gross amount, enter the income as a commodity sale using the code for the commodity. Report related purchases as a commodity purchase using the code for the commodity.
  • for the net amount, enter the net gain as a commodity sale using the code for that commodity. Report the net loss as a commodity purchase using the code for that commodity.

Report income from futures transactions involving commodities that you did not produce or that were not considered a hedging strategy as other farming income on line 9600. Enter losses as a non-allowable expense on line 9896.

Cash advances

If you received a cash advance for crops that someone stores in your name, do not report the advance as income. Cash advances, administered under the Agricultural Marketing Programs Act, are treated as a loan.

Tree production

Allowable tree production

Trees must be produced through farming activity to be allowable for AgriStability and AgriInvest. Farming activity for trees includes:

  • planting
  • nurturing
  • harvesting

Operations must:

  • pay significant attention to managing the growth, health, and quality of the trees
  • generate normal input and harvesting costs

Allowable tree production includes regular seeding and harvesting of:

  • trees
  • shrubs
  • herbaceous perennials
  • annuals, including ornamental, fruit, and Christmas trees

Report income, expenses, and inventory of allowable tree production using the code for the commodity.

Non-allowable tree production

Trees produced or harvested for the following reasons are non-allowable for AgriStability and AgriInvest:

  • firewood
  • construction material
  • poles or posts
  • fibre, pulp, and paper
  • trees and seedlings destined for use in reforestation

Enter income from these non-allowable items listed above on "line 9600 - Other (specify)".

Wood sales (including stumpage)

If you operated or regularly harvested a woodlot, use commodity code 259 to report the sale of trees, lumber, logs, poles, or firewood in your income. This income is non-allowable for AgriStability and AgriInvest.

Livestock producers

Include any insurance payments received for losses of livestock as a commodity sale using the livestock commodity code.

Custom feedlot operators

For AgriStability, income and expenses may be allowable if you:

  • grew (or purchased) the feed used in your custom feeding operation
  • made an appreciable contribution to the growth and maturity of the livestock

For AgriInvest, income you earned from custom feeding is allowable based on the value of allowable commodities you grew (or purchased) and fed to custom fed livestock.

If your custom feeding invoices are itemized enter:

  • allowable feed and protein supplements as a prepared feed sale under "Commodity sales and program payments" using code 243
  • other charges itemized under "Commodity sales and program payments" using code 576

If your custom feeding invoices are not itemized enter:

  • amount invoiced as a prepared feed sale under "Commodity sales and program payments" using code 246. We will use 70% of this amount to calculate your Allowable Net Sales.

PMU contract cancellation income

Income you received from the buy-out of pregnant mare urine (PMU) contracts is allowable if paid in lieu of the income you would have received for the sale of the product under the contract. Penalty fees and other compensation are non-allowable.

Use code 322 to report amounts received for your Collection Agreement, Herd and Health payments, West Nile Reimbursement, and Equine Placement Fund.

Use "line 9600 – Other (specify)" to report amounts received for the Business Planning Subsidy and capital costs.

Canadian Food Inspection Agency (CFIA) - Destroying livestock

If you deferred income you received for destroying animals under the Health of Animals Act from your 2022 fiscal period for income tax, report:

  • income as a commodity sale using a CFIA program payment code
  • amount you deferred as a commodity purchase using the appropriate code from the PDR/PFR/CFIA Deferred livestock codes chart below

When reporting the income that you deferred in a previous year, report the amount as a commodity sale using the appropriate code from the PDR/PFR/CFIA Deferred livestock codes chart below.

See the CFIA section below for an explanation on how to report your CFIA payment using the CFIA codes.

Prescribed drought region (PDR) and Prescribed flood region (PFR)

If you farmed in a prescribed drought or flood region and you deferred income from the sale of your breeding animals during your 2022 fiscal period, report:

  • income as a commodity sale using the code for the commodity
  • amount you deferred as a commodity purchase using the appropriate code from the list below

When reporting the income that you deferred in a previous year, report the amount as a commodity sale using the appropriate code.

PDR/PFR/CFIA deferred livestock codes
Deferred bovine cattle 150
Deferred bison 151
Deferred goat 152
Deferred sheep 153
Deferred deer 154
Deferred elk 155
Deferred horse for PMU sales 156
Deferred other breeding animals 157

Income earned from the use of commodities

Include income earned from the use of commodities with commodity sales, except for pollination services. For example, report income from stud fees with horse sales. However, enter income from pollination services using code 376.

Inventory adjustments

If you are reporting on the cash basis, do not include current year inventory adjustments (mandatory or optional) as income. Enter them on lines 9941 and 9942 on page 4 of the Statement A.

Income from program payments

For AgriInvest, only payments received for the loss of an allowable commodity are included in your allowable net sales. For example:

  • AgriInsurance (production/crop insurance)
  • private insurance for allowable commodities
  • wildlife damage compensation

For AgriStability, only payments that compensate you for losses covered under AgriStability are included in your program year margin.

Use the codes found in Program payment list A or B to report your program payment. Enter the name, code, and the amount under Commodity sales and program payments. See Program payment list A and list B code lists.

If you reported your program payments net of expenses (for example, income minus expenses), report the full amount of the payment as income and report the deduction as an expense.

Example

$ 6,000
crop insurance proceeds
− $ 2,000
premiums
= $ 4,000
net proceeds
 

Enter $6,000 as a program payment using code "401 - AgriInsurance (production/crop insurance) - Grains, oilseeds, and special crops".

Enter $2,000 as an allowable expense on "line 9665 - Insurance premiums (crop or production)".

Report payments from programs that are not listed in Program payment list A or list B on "line 9540 - Other program payments".

Canadian Food Inspection Agency (CFIA) payments

Enter the portion of CFIA payments you received for:

  • the loss of an allowable commodity using code 663, - "CFIA payment for allowable commodities"
  • the loss of a commodity that is non-allowable for AgriStability or AgriInvest using code 587 - "CFIA payments for non-allow-able commodities". For example, a payment you received for the loss for trees destined for use in reforestation
  • the loss of a supply managed commodity using code 664, - "CFIA payment for supply managed commodities"
  • costs not directly related to a commodity loss using code 665, - "CFIA payment for other amounts". For example, a payment you received for the cost of carcass disposal

COVID-19 program payments

Livestock set aside program

Use code 699 to report payments you received to help offset extra expenses because of limited processing capacity at packing plants.

Mandatory isolation support for temporary foreign workers program (MISTFWP)

Use code 6861 for payments you received to help offset extra expenses because you had to isolate your temporary foreign workers for 14 days.

Canadian emergency wage subsidy (CEWS)

Use code 684 to report payments you received to help you pay your employees’ wages, use code 684 to report the portion related to arm’s length salaries and code 685 to report the portion related to non-arm’s length salaries.

Temporary 10% wage subsidy

If you reduced the payroll deductions that you remitted, you have to report the amount that you reduced them by. Use code 684 to report the portion related to arm’s length salaries and code 685 to report the portion related to non-arm’s length salaries.

Private insurance proceeds

For AgriStability, private insurance proceeds for price, revenue, production or margin loss are non-allowable in the program year if they are fully producer funded. For AgriInvest, these proceeds are included in the allowable net sales calculation. Private insurance proceeds include Global Ag Solutions (GARS) and Just Solutions Ag payments.

Use the following codes to report private insurance payments:

  • code 407 for private hail insurance payments
  • code 661 for payments you received for revenue losses for allowable commodities (production/price/margin insurance)
  • code 667 for livestock price insurance payments

Do not include private insurance payments with any AgriInsurance payments you received as AgriInsurance payments are included as allowable income in the program year margin for AgriStability.

Private insurance proceeds to replace allowable commodities or allowable expense items

For AgriStability, private insurance payments to replace allowable commodities or allowable expense items are allowable in the program year. For AgriInvest, these payments are not included in the allowable net sales calculation.

Use the following codes to report these payments:

  • code 681 for payments to replace allowable commodities, such as seed or feed.
  • code 406 for payments to replace allowable expense items, such as fertilizer, chemicals, fuel or twine.
Payments from the AgriInvest and AgriStability programs

Do not report any government contributions you have withdrawn from Fund 2 of your AgriInvest account on this form. Enter payments from AgriStability on line “9544 - Business risk management (BRM) and disaster assistance payments”.

Other farming income

Line 9540 - Other program payments

Include the total income you received from all other stabilization and farm subsidy programs made to farm producers under federal, provincial, municipal, territorial or joint programs that are not listed on Program payment list A or list B, or are not listed under line 9544 below.

If you received an overpayment from any of these programs, enter the amounts you repaid on "line 9896 - Other (specify)". Do not include AgriInsurance (production/crop insurance) on this line.

Line 9544 - Business risk management (BRM) and disaster assistance payments

Enter any payments you received from federal or provincial BRM and disaster assistance programs, such as AgriStability, including Interim or Targeted Advance Payments.

If you received an overpayment from any of these programs, enter the amounts you repaid on "line 9896 - Other (specify)". Do not include AgriInsurance (production/crop insurance) on this line.

Line 9574 - Resales, rebates, GST/HST for allowable expenses

Enter the total resales and rebates for allowable expenses, including GST/HST rebates, unless you already reduced your expenses by these amounts.

Line 9575 - Resales, rebates, GST/HST for non-allowable expenses, recapture of capital cost allowance (CCA)

Enter the total resales and rebates for non-allowable expenses, including GST/HST rebates, unless you already reduced your expenses by these amounts.

Line 9601 - Agricultural contract work

Enter the total of your incidental farming income from activities such as:

  • custom or contract work
  • harvesting
  • combining
  • crop dusting or spraying
  • seeding
  • drying
  • packing
  • cleaning and treating seeds

To report income you received from renting farm machinery, see "line 9614 - Machine rentals".

If you are a custom feedlot operator see above for information on reporting your custom feeding income.

Line 9605 - Patronage dividends

Enter the total patronage dividends (other than those for consumer goods or services) you received during your 2021 fiscal period.

Line 9607 - Interest

Enter any interest you reported as farming business income for tax.

Line 9610 - Gravel

Enter the amount you received from the sale of soil, sand, gravel, or stone.

Line 9611 - Trucking (farm-related only)

Enter amounts you received for trucking related to your farming business.

Line 9612 - Resales of commodities purchased

Report the sales of commodities that you did not produce in your farming operation. These are commodities that you bought for resale.

Enter the corresponding purchases you made in this fiscal period on "line 9827- Purchase of commodities resold".

Line 9613 - Leases (gas, oil well, surface, etc.)

Enter payments you received for leasing your farmland for petroleum or natural gas exploration.

Line 9614 - Machine rentals

Enter amounts you received from renting your farm machinery.

Line 9600 - Other (specify)

Enter the total amount of all other types of farming income not specifically listed on the form. Then list the items on the blank lines provided under it.

Report all program non-allowable farming income including:

  • aquaculture
  • trees and seedlings sold for use in reforestation
  • peat moss
  • wild game reserves

Income from wood sales, as defined in "Wood sales (including stumpage)" is also non-allowable but is reported using code 259. Income from cannabis (except for industrial hemp) is also non-allowable but is reported using code 382.

Summary of income

From the "Income" section of the form, enter totals A and B from the last lines of the two columns in the "Summary of income" table. Add the totals for your gross farming income.

Expenses

For AgriStability, there are two types of expenses:

  • allowable expenses
  • non-allowable expenses

Allowable expenses are the operating or input expenses you paid that directly relate to producing your commodities.

Non-allowable expenses are costs not directly related to producing your commodities. These include amounts paid for interest and capital-related expenses.

For AgriInvest, only allowable commodity purchases are used to calculate your allowable net sales.

Commodity purchases

Report the following as commodity purchases:

  • feed
  • seed
  • plants
  • transplants
  • livestock
  • marketable products

If you are an apple producer replacing damaged or dead trees, enter apple tree purchases using the code for apples. If you are buying trees to expand an orchard, enter this purchase as a capital expense.

Include expenses you incurred from the use of commodities with the commodity purchases, except for pollination fees. For example, report stud fees with horse purchases. However, enter pollination fees using code 376.

If you made a payment in kind for a commodity purchase, report the value of the payment as a commodity purchase. See Payment in kind for more information.

If you are a tenant in a crop share, only include your share of the crop in your income and expenses.

Livestock owners and custom feedlot operators with prepared feed purchases

If the ingredients on your purchase invoices of prepared feed and protein supplements are listed separately, enter:

  • allowable commodities (such as grains, forage, and oilseeds) and protein supplements using code 046
  • the remaining expenses (such as minerals and salts) using code 570

If the ingredients on your purchase invoices of prepared feed and protein supplements are not listed separately, enter your total purchase using code 571 (we will use 65% of this amount to calculate your Allowable Net Sales).

Livestock owners with custom feeding expenses

If the ingredients on your purchase invoices are listed separately, enter:

  • allowable commodities (such as grains, forage, and oilseeds) and protein supplements using code 577
  • the remaining expenses (such as minerals and salts) using code 572

If the ingredients on your purchase invoices are not listed separately, enter your total purchase using code 573 (we will use 70% of this amount to calculate your Allowable Net Sales).

Ranch fur operators with prepared feed purchases

If the ingredients on your purchase invoices of prepared feed and protein supplements are listed separately, enter:

  • allowable commodities and protein supplements using code 046
  • the remaining expenses using code 310

If the ingredients on your purchase invoices of prepared feed and protein supplements are not listed separately, enter your total purchase using code 574 (we will use 20% of this amount to calculate your Allowable Net Sales).

Livestock insurance premiums

Enter premiums you paid for private livestock insurance using "line 9953 - Private insurance premiums for allowable commodities".

Repayment of program benefits

Report any amounts you repaid to any of the programs listed in Program payment list A and list B as a purchase using the code for the program.

If you repay a program benefit from the programs listed on lines 9540 and 9544, enter the amounts you repaid on "Line 9896 – Other (specify)."

AgriStability program – Allowable expenses

Line 9661 - Containers and twine

Enter the amount you paid for material to package, contain, or ship your farm produce or products.

If you operated a nursery or greenhouse, enter the cost of your containers and pots for the plants you sold.

Line 9662 - Fertilizers and soil supplements

Enter the amount you paid for fertilizers and lime you used in your farming business.

If you used soil supplements or other growth media, report the amounts you paid for them here. Examples of soil supplements include mulch, sawdust, and weedmats.

Report expenses for water you purchased to produce your commodity (crop or livestock) if it was not included in your municipal taxes.

Line 9663 - Pesticides and chemical treatments

Enter the amount you paid for herbicides, insecticides, rodenticides, and fungicides.

Insecticides include:

  • chemicals for pest control
  • any predators or parasites used for pest control

Report the amount you paid for chemicals used to treat water, manure, or slurry, and to disinfect equipment and facilities.

Report seed treatment expenses on this line if the treatment is listed separately from the seed purchase on your original invoice. If not listed separately, include the treatment as part of the commodity purchase.

Line 9665 - Insurance premiums (crop or production)

Enter the premiums you paid for crop or production insurance (AgriInsurance), including hail insurance. See "line 9804 - Other insurance premiums" to report your premiums for private, business-related, or motor vehicle insurance.

Line 9713 - Veterinary fees, medicine, and breeding fees

Enter the amount you paid for medicine for your animals, and for veterinary and breeding fees. Examples of such fees include the cost of:

  • artificial insemination
  • embryo transplants
  • disease testing
  • castration

Enter the costs of disposable veterinary supplies here if used for your farming business.

Line 9714 - Minerals and salts

Enter purchases of minerals, salts, vitamins, and premixes (which are mainly minerals and vitamins).

If you have purchased feed expenses, see above for information on the codes you use to report these amounts.

Line 9764 - Machinery (gasoline, diesel fuel, oil)

Enter the amount you paid for fuel and lubricants for your machinery used in your farming operation.

Line 9799 - Electricity

Enter the electricity costs related to your farming business.

Line 9801 - Freight and shipping

Enter the amount you paid for shipping farm inputs to your operating site and shipping farm produce to market. Enter amounts you paid for carcass disposal on this line.

If you were trucking for someone else, the trucking expenses are non-allowable for AgriStability. Enter these costs on line 9798 - Agricultural contract work.

See line 575 - Point of sale adjustments to report freight and shipping that was charged after the point of sale.

Line 9802 - Heating fuel

Enter the amount you paid for natural gas, coal, and oil to heat farm buildings. Report your expenses for fuel used for curing tobacco, crop drying, or greenhouses.

Line 9815 - Arm's length salaries

Enter the amount of gross wages you paid to your employees. Include the cost of room and board for hired help. If you hire temporary foreign workers, you may also include the costs related to transporting workers to your work site.

For AgriStability purposes, you may also include variable costs associated with disposable personal protective equipment for employees due to COVID-19, such as gloves, masks and sanitizer. Do not include costs incurred for improvements to capital items such as workplace modifications, additional housing or installing protective barriers. These improvements are more permanent and have long-term benefits that are considered non-allowable under the program.

Do not include salaries paid to related persons (see the definition below). If you paid salaries to related persons, see "line 9816 – Non-arm's length salaries".

Related persons are:

  • individuals connected by blood relationship, marriage or common law partnership, or adoption
  • corporation and
    • an individual, group of persons, or entity that controls the corporation
    • an individual, group of persons, or entity of a related group that controls the corporation
  • any individual related to a person described above

Include your share of Canada Pension Plan or Quebec Pension Plan contributions and Employment Insurance premiums for arm's length salaries.

Line 9822 - Storage/drying

Enter the amount you paid for storing and drying commodities.

For example, include:

  • amounts paid for storage and drying services
  • air treatment expenses
  • purchase of germination inhibitors and other preservative agents

Enter electricity and heating fuel costs incurred in the storage and drying of commodities on "lines 9799 - Electricity", and "9802 - Heating fuel".

Line 9836 - Commissions and levies

Enter the amount you paid in commissions and levies incurred in the sale, purchase, or marketing of commodities. Also include levies paid to marketing boards, except those due to penalties or fines you incurred.

Do not include commissions paid to salespeople you contracted to market your product.

If you market fruit or vegetables through a co-op, enter your pack-and-sell expenses here, except pack-and-sell expenses incurred after the point of sale. Enter these amounts on "line 575 - Point of sale adjustments".

Line 9953 - Private insurance premiums for allowable commodities

Enter your private insurance premiums paid for allowable commodities such as livestock. Enter premiums for hail insurance on "line 9665 - Insurance premiums (crop or production)".

Do not include any premiums for:

  • private insurance for non-allowable commodities or items
  • business-related insurance
  • motor vehicle insurance

See "line 9804 - Other insurance premiums" to report these amounts.

AgriStability Program - Non-Allowable Expenses

Line 9760 - Machinery (repairs, licences, insurance)

Enter the amount you paid for repairs, licence fees, and insurance premiums for your machinery.

Line 9765 - Machinery lease/rental

Enter the amount you paid for leasing machinery used to earn your farming income.

If you lease a passenger vehicle, see "line 9829 - Motor vehicle interest and leasing costs".

Line 9792 - Advertising and promotion costs

Enter the amount you paid for advertising and promoting your farm products.

If you market fruit or vegetables through a co-op see "line 9836 - Commissions and levies", for information on how to report your pack-and-sell expenses.

Line 9795 - Building and fence repairs

Enter the amount you paid for repairs to fences and all buildings you used for farming, except your farmhouse.

Line 9796 - Land clearing and draining

Enter the amount you paid for the following:

  • clearing the land of brush, trees, roots, and stones
  • first ploughing of the land for farm use
  • building an unpaved road
  • installing land drainage
Line 9798 - Agricultural contract work

Enter the amount you paid for custom and contract work, other than custom feeding. For example, enter amounts you paid if you had a contract with someone who:

  • cleaned, sorted, graded, and sprayed the eggs your hens produced
  • aged the cheese you produced
  • did your harvesting, combining, crop dusting, or contract seed cleaning

If you are a custom feeding operator, see above for information on reporting your custom feeding expenses.

For AgriStability, agricultural contract work is a non-allowable expense. However, if the charges on your invoice are listed separately, report the amounts that are allowable expenses for AgriStability on their specific line.

For example, your invoice lists the costs charged for chemical, fuel, and salaries. Enter these amounts on lines:

  • 9663 - Pesticides and chemical treatments
  • 9764 - Machinery (gasoline, diesel fuel, oil)
  • 9815 - Arm's length salaries

Enter the remaining non-allowable amounts on line 9798.

Line 9804 - Other insurance premiums

Enter the amount of business-related insurance premiums you paid to insure your farm buildings, farm equipment (excluding machinery and motor vehicles), and business interruption.

Report your premiums for hail or livestock insurance, on line "9665 - Insurance premiums (crop or production)" or line "9953 - Private insurance for allowable commodities".

Line 9805 - Interest (real estate, mortgage, other)

Enter the amount of interest you paid on money you borrowed to earn farming income, such as interest on a loan you used to buy a baler.

Enter interest on money you borrowed to buy a passenger vehicle used in your farming business on line "9829 - Motor vehicle interest and leasing costs".

Line 9807 - Memberships/subscription fees

Enter the amount of annual dues or fees you paid to keep your membership in a trade or commercial farming association.

You can also report fees for subscriptions to farming publications you use in your farming business.

Enter the amounts you paid for your AgriStability Administrative Cost Share (ACS) and your program fee on this line.

Line 9808 - Office expenses

Enter the amount of office expenses, such as:

  • stationery
  • invoices
  • receipt and accounting books
  • any other office supplies
Line 9809 - Legal and accounting fees

Enter any legal fees you paid for your farming business.

Enter any accounting or bookkeeping fees you paid to have someone maintain your books and records, and to prepare your income tax return and GST/HST returns.

Line 9810 - Property taxes

Enter the amount of land, municipal, and realty taxes you paid for property used in your farming business.

Line 9811 - Rent (land, buildings, pastures)

Enter the amount of rent you paid for land, buildings, and pastures you used for your farming business.

If you farmed in a crop share and paid your landlord a share of the crop, only include your share of the crop in your income and expenses.

Line 9816 - Non-arm's length salaries

Enter the amount of gross wages you paid to related persons. For a definition of related persons, see line 9815 - Arm's length salaries.

Line 9819 - Motor vehicle expenses

Enter the amount of motor vehicle expenses you paid for farming business use.

Line 9820 - Small tools

Enter the amount of expenses you paid for small tools.

Line 9821 - Soil testing

Enter the amount of expenses you paid for testing soil samples.

Line 9823 - Licences/permits

Enter the amount of annual licence and permit fees that you paid to run your business.

Line 9824 - Telephone

Enter your telephone expenses related to your farming business.

Line 9825 - Quota rental (tobacco, dairy)

Enter your expenses for quota rentals in the fiscal period.

Line 9826 - Gravel

Enter the expenses you paid for gravel used to earn farming income in the fiscal period.

Line 9827 - Purchases of commodities resold

Enter purchases of commodities that you bought for resale.

Line 9829 - Motor vehicle interest and leasing costs

Enter the leasing costs or the interest on the money you borrowed for your motor vehicle.

Line 9936 - Capital Cost Allowance

Enter the amount of capital cost allowance (CCA) you calculate on all the eligible assets used in your farming operation.

Line 9937 - Mandatory inventory adjustment – prior year

Enter your prior year mandatory inventory adjustments. If you use accrual accounting, do not complete this line.

Line 9938 - Optional inventory adjustment – prior year

Enter your prior year optional inventory adjustments. If you use accrual accounting, do not complete this line.

Line 9896 - Other (specify)

The expenses listed on the form are only the most common ones. If you have other farming expenses, non-allowable for AgriStability that are not listed on the form, enter the total amount on line 9896. Then list the items on the blank lines provided under this line.

Enter any overpayments which you repaid for any of the programs identified on lines 9540 and 9544.

Enter losses from futures transactions involving commodities which you did not produce or were not considered a hedging strategy on this line.

Summary of expenses

Copy totals C, D, and E from the bottom of each of the three tables in the "Expenses" section of the form. Add the totals for your total expenses.

Statement of farming activities

The information on this section of the form will be used to verify that the information reported on your AgriStability and AgriInvest form is the same as what you reported to the Canada Revenue Agency.

If you farm on a reserve and are not required to file an income tax return, you only need to fill out the Shareholder/Member and/or Partnership Information section(s) if they apply to you.

Line 9959 - Gross farming income

Enter the gross farming income.

Line 9968 - Total expenses

Enter the total farming expenses.

Line 9969 - Net income (loss) before adjustments

Enter the net farming income (loss) before adjustments.

Line 9941 - Optional inventory adjustment - current year

Enter the amount of current year optional inventory adjustments. If you use accrual accounting, do not complete this line.

Line 9942 - Mandatory inventory adjustment - current year

Enter the amount of current year mandatory inventory adjustments. If you use accrual accounting, do not complete this line.

Line 9944 - Net income (loss) after adjustments

Enter the net income (loss) after adjustments.

Line 9946 - Net farming income (loss)

Enter the net farming income (loss).

Shareholder/Member information

Corporations, use your Statement of Share Capital to fill in the table.

Shareholder/Member name

Enter the name of the shareholder/member or group of related shareholders/members who have controlling interest in the corporation.

When a corporation is a shareholder, enter the names of the participating shareholders or groups of related shareholders that have controlling interest in that corporation. Attach a separate sheet if necessary.

AgriStability and AgriInvest Participant Identification Number (PIN)

Enter the PIN, if available, for each shareholder/member.

Partnership information table

Fill in this table only if the operation is a partnership. Enter the information for all partners on the table.

Partnership name

Enter the partnership's name.

Your percentage share of partnership

Enter your percentage share of the partnership.

AgriStability and AgriInvest Participant Identification Number (PIN)

Enter the PIN, if available, for each partner, corporate or co-operative partner.

Partners' names

Enter the first and last name of each individual partner. If a corporation or co-operative is a partner, enter the name of the corporation or co-operative. If another partnership is a partner, enter the names of the partners in that partnership.

Percentage (%) share

Enter each partner's percentage share based on the allocation of partnership net income/loss reported with the Canada Revenue Agency (excluding Status Indians) unless:

  • interest has been paid on partner's capital
  • salaries have been paid to partners

In these cases, exclude these amounts in determining the partner's percentage.

If another partnership is a partner, determine the beneficial ownership of each individual partner.

Example

The Smith & Smith Partnership owns 60% of the Sunny Skies Partnership. Since Fred Smith Ltd. and Mary Smith Ltd. each own 50% of the Smith & Smith Partnership, each corporation has a 30% beneficial ownership in the Sunny Skies Partnership.

Individual corporate ownership of Smith & Smith Partnership
50%
Smith & Smith ownership of Sunny Skies
× 60%
Individual corporate beneficial ownership in Sunny Skies
= 30%

Chapter 5: Inventories, purchased inputs, deferrals, receivables, and payables

Fill in these sections if you want to participate in AgriStability.

For AgriStability participants

In addition to completing pages 1 to 4, you must fill in page 5 of the form to participate in AgriStability.

Fill in only the areas that apply to your farming operation. If you have additional farming operations, also complete a Statement B.

If you file your income tax on the accrual basis, you do not need to complete the following parts of this form:

  • the "End of year price" column for the "Crop inventory valuation and productive capacity", and "Livestock inventory valuation" sections
  • the "Purchased inputs", "Deferred income and receivables", and "Account payable" sections

Read the instructions in each section for further details.

If there are not enough lines on the form to provide all of your information, attach a second copy of the page with the rest of the information on it.

AgriStability program codes

You will need to refer to the following code lists to fill in this page. The code lists can change from year to year so it is important to check each year for the right code.

  • Inventory code list: includes the codes and descriptions for commodities to fill in the "Crop inventory valuation and productive capacity" and "Livestock inventory valuation" sections.
  • Units of measurement code list: includes the unit of measurement codes (for example tonnes or bushels) to fill in your "Crop inventory valuation and productive capacity" section.
  • Expense code list: includes the codes and descriptions of the allowable expenses to fill in the "Purchased inputs" and "Accounts payable" sections.
  • Commodity list: includes codes and descriptions of commodities to fill in the "Purchased inputs", "Deferred income and receivables", and "Accounts payable" sections.
  • Program payment lists: includes codes and descriptions of program payments to fill in the "Deferred income and receivables" section.
  • Productive capacity list: includes codes and units used to fill in other commodities that are not listed in the "Livestock productive capacity" section.

Commodities with published prices

You are not required to provide End of year prices in the "Crop inventory valuation and productive capacity" and "Livestock inventory valuation" sections of the form if the commodities you report are marked with an "X" on the Inventory code list for your province or territory.

We develop prices for commodities marked with an "X" using information from:

  • Statistics Canada
  • Agriculture and Agri-Food Canada (AAFC)
  • provincial agriculture departments
  • commodity organizations

The prices are published in the AgriStability price list. We use these prices to value your inventory. You can request a copy of this list from us or find it on the AgriStability website.

If you do not feel these prices are appropriate for your farm, you may use your own prices if you can show that either your:

  • commodity is very different from the commodity listed
  • method of marketing the commodity was very different from the general marketing practice

In either of these cases, you may use end of year prices based on sales or purchases of the specific commodity:

  • in your name
  • occurring within 30 days either before or after your fiscal year-end

To use your own prices, send copies of receipts or documents that support these prices. Send this information to your Administration at the same time you send your form, or within your adjustment time frame. See Adjustments. For adjustment rules, see the program handbook or visit the program website.

We will determine if the prices are reasonable for your commodity.

Commodities with unpublished prices

You must provide End of year prices for the crop and livestock inventories that are shaded on the Inventory code list for your province or territory.

Base your prices on either:

  • the estimated market prices at year-end
  • sales or purchases within 12 months before or after your fiscal year-end

You are not required to provide documentation to support these prices. However, if you do, it will increase the chances of your price being accepted.

Supporting documentation includes either:

  • receipts from sales or purchases of the commodity
  • commodity specific price information from appropriate commodity marketing agencies

Send your supporting documentation at the same time you send your form or within your adjustment time frame. See Adjustments. For adjustment rules, see the program handbook.

We will determine if the prices are reasonable for your commodity.

Has the productive capacity of this operation decreased during the program year due to disaster circumstances?

Select "Yes" if the productive capacity of your farm decreased due to disaster circumstances during the program year. A decrease in productive capacity means a decrease in the overall amount you produced.

For example, select "Yes" if CFIA ordered your livestock to be destroyed due to disease or if you could not seed or harvest some or all of your land because of extreme wet or dry conditions.

If you participated in crop or production insurance in the program year for this operation, provide the Contract or Identification numbers

If you participated in AgriInsurance (crop or production insurance), including hail insurance, provide your contract or identification numbers that relate to the crops listed in the "Crop inventory valuation and productive capacity" section.

Crop inventory valuation and productive capacity

Fill in this section if you either:

  • produced or seeded crops or forage with the expectation of harvest during the fiscal year
  • had unseedable acres in the fiscal year (see Unseedable acres)
  • carried over crops or forage in your inventories from your previous fiscal period

If you file your income tax on the accrual basis, you do not have to complete the "End of year price $" column.

This part of the form is used to:

  • measure the change in your crop and forage inventory from the ending amount you reported in 2021 to the ending amount in the 2022 fiscal year
  • show that you have completed a production cycle
  • adjust your reference margins, if you had a structural change

To help you fill in this section, refer to your:

  1. crop production records
  2. sales and feeding records
  3. crop insurance measurements
  4. inventory records

How to fill in the columns

Code and Crop/Grade

Use the Inventory code list to report all commodities by code and description that you either:

  • produced
  • had on hand at the end of your fiscal period
  • planned to produce but could not because your land was too wet or too dry

Grain producers, enter each grade or variety of crop separately. For example, enter #1 CWRS wheat separately from #2 CWRS wheat. Leave the code blank if the commodity is not listed in the Inventory code list.

Units

Use the Units of measurement code list to enter the code used to measure your production. Enter your "Quantity produced" and "Ending inventory" using the same unit of measurement.

Acres

Enter the number of acres used to produce each crop. Enter only those acres that produced, or should have produced a crop during your 2021 fiscal period.

If you had unseedable acres (too wet or too dry), enter them in the "Unseedable acres" column. Enter all summerfallow, pasture and wasteland acres on the designated lines.

For commodities not measured in acres, use the unit of measurement that is standard for the commodity.

Example

Greenhouse and nursery operations (including floriculture) report in square metres, based on the productive area.

Maple syrup operations report in hundreds of taps producing. For example, if you have 350 taps producing, enter 3.5 (350 ÷ 100 = 3.5).

Unseedable acres

Report the acres you planned to seed for each commodity that should have produced a crop but did not because the land was too wet or too dry.

Example

At the beginning of the year you planned to grow canola on 300 of your acres. However, you only seeded 200 acres because of flooding. In your crop inventory, enter 200 acres of canola and 100 unseedable acres as canola.

If you planned to produce multi-stage crops, report the unseedable acres for each multi-stage commodity you planned to seed in your fiscal year.

Quantity produced

Enter the quantity of the crop you produced in your fiscal year.

Ending inventory

Enter the quantity of crop you had at the end of your fiscal year.

End of year price $

Provide an end of year price to value crops that are shaded on the Inventory code list for your province or territory.

Leave the "End of year price $" blank if your commodity is marked with an "X" on the Inventory code list, unless you meet the conditions to use your own price. See Commodities with published prices for more information.

Crops or forage carried over from 2021 but no longer seeded or produced in 2022

If you had inventory at the end of your 2021 fiscal period for a commodity you did not produce in 2022:

  • fill in the "Code", "Crop/Grade", and "Units" columns
  • enter "0" in the "Acres" and "Quantity produced" columns
  • enter ending inventory in "Ending inventory" column if you are carrying the inventory to your 2023 fiscal period

Landlords/tenants

If you are a tenant in a crop share, or a landlord in a joint venture crop share, report your share of the acres and quantities.

Example

You rent 300 acres in a crop share agreement. You receive 2/3 of the crop and pay 2/3 of the allowable expenses. Your landlord receives the remaining 1/3 of the crop and pays 1/3 of the allowable expenses. In 2022, the rented land produces 300 tonnes of wheat.

You enter your 2/3 share of both the acreage and the production:

  • 200 acres
  • 200 tonnes of wheat

Your landlord enters their 1/3 share of both the acreage and the production:

  • 100 acres
  • 100 tonnes of wheat

Commodity pools

If you sold commodities into a pool, enter the full value of your commodity even if you only received a portion of the payment in your 2022 fiscal period.

Use code "4020 - Expected grains and oilseeds pool payments" to enter any payments you received or expect to receive for your commodity after your 2022 fiscal year-end as a receivable in the "Deferred income and receivables" section of the form.

Example

In 2022 you sold 10 tonnes of wheat through the G3 Canada Limited. You received initial and adjusted pool payments of $2,554.50 in 2022, and estimate that the final payment you will receive in 2023 will be $645.50.

Enter:

  • $2,554.50 as a wheat sale using code 056
  • $645.50 in "Deferred income and receivables" section, using code "4020 - Expected grains and oilseeds pool payments"

Perishable horticulture crops

A perishable horticulture or floriculture crop:

  • spoils or decays easily
  • cannot be stored for periods longer than 10 months, such as potatoes, apples or carrots

Enter only the "Quantity produced" from your 2022 fiscal period. Do not report ending inventories or production from your previous fiscal period.

Enter any income from the sales of 2022 crops that you will receive in your 2023 fiscal period in the "Deferred income and receivables" section.

Swath grazing

If you use swath grazing as a management practice, use code 5588 to enter the number of acres you used for swath grazing. Enter your production (in tonnes) and any swath remaining at the end of your fiscal period as ending inventory.

Organic production

Enter your crop as "organic" only if it has been Certified Organic. We may ask for your organic certification.

Unharvestable acres

If you grew a commodity and expected to harvest it in your fiscal year but could not for reasons beyond your control, enter the commodity, acres, and enter "0" as the total production.

Snowed-under crops

If you could not harvest some or all of your crop at the end of your fiscal period because it was snowed under, enter the:

  • total acres for the crop using the inventory code for that crop
  • estimated production that you may be able to harvest next year

Then use code "6826 - Harvest discount allowance" to enter all of the commodities that were snowed under.

Example

You seeded 350 acres; 100 acres of canola and 250 acres of barley. You harvested 80 of your canola acres and 200 of your barley acres before the remainder of your crops were snowed under.

Enter the following as crops inventory:

  • 100 acres for canola
  • 250 acres for barley
  • the amount you harvested from those acres

Enter the remaining 70 acres as snowed under using code "6826 - Harvest discount allowance".

350
seeded acres
 
− 80
acres of harvested canola
 
− 200
acres of harvested barley
 
= 70
acres snowed under
 

Standing crops

If your farm always has a standing crop at the end of your fiscal period (for example, July 31st), do not report the standing crop.

If your farm has an unexpected standing crop because you could not harvest it before the end of your fiscal period, include the standing crop in inventory.

Report the total acres for each crop you grew using the inventory codes for the commodity. Then use code "6826 - Harvest discount allowance", to enter the total acreage of all commodities that had standing crop at your fiscal year-end.

Example

You had 400 acres seeded to flax. You were only able to harvest 250 of these acres before your fiscal year-end, leaving you with 150 acres still standing.

400
acres of flax
 
− 250
acres harvested
 
= 150
acres with standing crop
 

Enter 400 acres of flax, and the actual amount you harvested from those acres. Then enter 150 acres as standing using code "6826 - Harvest discount allowance".

Multiple crops

In provinces such as British Columbia, you may be able to harvest your commodity early enough to plant another commodity on those same acres. If you harvest both commodities in your 2022 fiscal period, report each commodity's acreage and production in your crop inventory.

Example

You planted two acres of strawberries and harvested the berries early in the summer. You then removed the strawberry plants and planted potatoes which you harvested in the fall.

Enter:

  • 2 acres of strawberries and the amount you harvested from those acres
  • 2 acres of potatoes and the amount you harvested from those acres

Multi-stage crops

Multi-stage crops are commodities that take longer than one year to reach full production. Because multi-stage crops are grown over several years, there are different inventory codes to reflect the stage of production.

Use the Inventory code list to report the stage of production for your commodity. Report all the acres of your crop even if you did not harvest the crop in your 2021 fiscal year.

The multi-stage crops include:

  • highbush blueberries
  • grapes
  • sod
  • Christmas trees
  • echinacea
  • ginseng

In British Columbia, multi-stage crops also include:

  • cranberries
  • hops
  • sweet cherries
  • apples

In New Brunswick and Nova Scotia, multi-stage crops also include:

  • lowbush blueberries
  • cranberries

Highbush blueberries and grapes

Start reporting your acres in the year you plant. Continue reporting your acres during the non-bearing years.

Lowbush blueberries

Start reporting your acres once you have cleared the land and started nurturing the plants. Once you start producing blueberries, report your acres based on their stage of growth.

Sod

Report your total sod acres (seeded, growing, and harvested) based on their stage of growth at the end of your fiscal period.

Example

You seeded 150 acres at the end of 2022 and harvested them in 2023. Enter 150 acres using code "6941 - Sod, acres seeded".

Example 2

You seeded 150 acres in 2021 but did not harvest those acres until 2023. Enter 150 acres using code "6943 - Sod, acres growing".

If you harvested and then re-seeded the same sod acres in your 2022 fiscal period, enter the acres twice.

Example

If you harvested and then re-seeded 150 acres, enter 150 acres using code "6945 - Sod, acres harvested" and 150 acres using code "6941 - Sod, acres seeded".

If you produce sod in the following regions of British Columbia:

  • use code "6937 - Sod, acres harvested (BC Coastal Regions)" to report your sod
  • only enter your acres once, even if you had more than one harvest within your fiscal period
Capital (17)
Powell River (27)
Cowichan Valley (19)
Fraser Valley (9)
Nanaimo (21)
Greater Vancouver (15)
Alberni-Clayoquot (23)
Sunshine Coast (29)
Comox-Strathcona (25)
Squamish-Lillooet (31)

Christmas trees

There are two types of Christmas tree operations:

  • tree farms
  • managed natural tree stands

Tree farms plant their seedlings in a greenhouse, garden, or tree farm and maintain them until harvested.

Report your total acres of trees based on their stage of growth at the end of your fiscal period. Report your production and ending inventories based on the number of trees you had in each of the stages of growth.

To report your trees, use:

  • nursery codes for the seedlings you grow in your greenhouse or garden prior to transplanting to your tree farm
  • code 6960 for the seedlings or trees you planted on your tree farm the first year (establishment stage)
  • codes 6961, 6962, 6963, and 6964 to report your seedlings or trees based on their stage of growth

Managed natural tree stand operations select their trees from existing forest and actively maintain them until harvested.

Report the acres of trees that you actively maintained as either pre-harvested (in the ground) or harvested (removed from the ground). Base the number of acres you report on 1,000 trees per acre.

Example

If you had 9,500 pre-harvested trees at the end of your fiscal period, you report 9.5 acres (9,500 ÷ 1,000 = 9.5).

For pre-harvested acres, enter the quantity produced based on the number of trees. Report ending inventories and an end of year price for your pre-harvested trees.

For harvested acres, enter the quantity produced based on the number of trees harvested.

Do not report ending inventories or an end of year price for your harvested trees. Harvested trees are a perishable commodity.

They are adjusted on an accounts receivable basis, not an inventory basis.

Echinacea and ginseng

Enter acres in the establishment stage until the year of harvest. When you harvest the acres, enter them as root harvested.

Cranberries

Enter acres in the establishment stage until production starts. This stage can last up to three years.

Hops

Start reporting your acres in the year you plant.

Sweet cherries and apples

Enter the total acres planted for each commodity. Your Administration will collect details on the variety, age, and density of apples and sweet cherries.

Livestock inventory valuation

Fill in this section if you had livestock in your inventory during your fiscal year. Include livestock carried over from a previous fiscal period; or carried into the next fiscal period.

This part of the form is used to:

  • measure your livestock inventory change from the ending amount you reported in 2021 to the ending amount in the 2022 fiscal year
  • show that your farm has completed a production cycle

How to fill in the columns

Code and description

Use the Inventory code list to report all livestock that you had on hand at the end of your 2022 fiscal period. Enter each class of livestock separately.

Ending inventory

Enter the number of head that you had on hand at the end of your 2022 fiscal period. Use actual (not rounded) numbers.

End of year price $

Include an End of year price to value livestock that are shaded on the Inventory code list (for your province or territory). If you are reporting a livestock category that is marked with an "X" on the Inventory code list, leave this column blank.

Do not fill in this column if you file your income tax on the accrual basis.

Livestock lease agreements

If you are involved in a lease agreement, or if you own a part of an animal, report only your share of the lease agreement. For example, if you co-own a bull with another producer, enter half a bull in your inventory.

Lessee: If you lease a breeding herd but take only a percentage of the calf crop, report your share of the:

  • herd based on your share of the calf crop (use code "8134 - Breeding females, leased (not owned)" to report the leased cows)
  • calves (use the code for their weight class)

Example

If you lease 100 cows but take only 60% of the calf crop, enter only 60 cows (60% of 100) under code 8134. Then enter 60 calves using the codes based on their weights.

Lessor: If you own cows but lease them out and take a percentage of the calf crop, report:

  • 100% of your cows (use the applicable codes found in the Inventory code list)
  • your share of the calf crop (use the code for their weight class)

Livestock productive capacity

This information is used to adjust your reference margins if your operation experienced a change in structure.

Livestock lease agreements

If you lease animals but do not take 100% of the revenue from the animal, report only your share of the agreement.

Example

If you lease 100 cows but only keep 60% of the calf crop, enter 60 cows. 100× 60% = 60

Productive animals

Code 104 - Cattle

Enter the number of cows that calved in your 2022 fiscal period.

Calves born in your 2022 fiscal period are not reported in the "Livestock productive capacity" section. Do not report calves that were born in your 2022 fiscal period, even if they were:

  • weaned
  • sold
  • held over to sell in a different fiscal period

However, you must enter all your calves as ending inventory in the "Livestock inventory valuation" section if you hold them over to your next fiscal period.

If you hold your calves over to your next fiscal period, enter them as code "105 - Feeder cattle" next year if they had an appreciable gain in that fiscal period.

Codes 123 and 145 - Hogs

Report the number of sows in the breeding herd within the 2022 fiscal period. Enter the sows based on the type of operation (farrowing or farrow to finish).

Calculate the average number of breeding sows by dividing the births in your fiscal period by your average birthrate per sow.

Example

10,000
births
÷ 23
average birthrate per sow
= 435
average number of breeding sows.
 

If your hog operation only produced for part of the year, ensure your average number of breeding sows is lower to reflect your reduced production.

Codes 105 and 106 - Number of feeder livestock - Cattle

Enter the number of animals you fed to an appreciable gain in 2022 (a 90 kg/200 lb) weight gain or a minimum of 60 days on feed). For animals that an appreciable gain both under and over 900 lbs in your 2022 fiscal period, report the animals in both categories.

Example
In your 2022 fiscal period you fed 20 animals from 650 lbs to 1,250 lbs. Report 20 animals fed under 900 lbs using code 105 and 20 animals fed over 900 lbs using code 106.

Do not include the following animals in this section:

  • breeding animals
  • culls
  • animals that have not been weaned
  • animals born within the operation in the fiscal year
Codes 124 and 125 - Number of feeder livestock - Hogs

Enter the number of animals fed. Group the animals fed based on either:

  • the sale weight, if sold in the fiscal year
  • expected sale weight, if not sold in the fiscal year

Do not include the following animals in this section:

  • breeding animals
  • culls
  • animals that have not been weaned
  • animals born within your operation in the fiscal year
  • animals previously reported in a farrow to finish operation

Example

You purchased, fed, and sold 100 Isoweans to weanling weight (8 to 50 lb) and fed another 100 feeder hogs (50 lb to slaughter). Enter 100 Hogs, nursery (fed to 50 lb), and 100 Hogs, feeders (fed over 50 lb).

Custom fed livestock

Enter the number of animal feed days. Animal feed days are the number of animals x the number of days each animal was fed.

Example

100
animals fed
× 90
days
= 9,000
animal feed days
 

Supply managed commodities

Enter the amount of quota and contract you held.

Ranch fur operators

Enter the number of females that birthed.

Other (specify below)

Use the Productive capacity list to find the code and the units needed to enter any commodities that do not fit into the above categories. If the commodity is not listed, leave the code blank.

Purchased inputs

Fill in this section if it is relevant to your farm.

Do not fill in this section if you file your income tax on the accrual basis.

Enter inputs you purchased to produce your agricultural commodities that you did not use by the end of your fiscal period:

Some examples of purchased inputs are:

  • fuel
  • chemicals
  • purchased seed
  • feed
  • embryos
  • semen
  • fall application such as seed, fertilizers, and chemicals

Do not report your purchased inputs as ending inventory in the "Crop inventory valuation and productive capacity" and "Livestock inventory valuation" sections. For example, if you purchased $5,000 of wheat seed for next year's crop enter the amount as a purchased input but do not include the seed in the crop inventory section.

How to fill in the columns

Code and description

Use the Expense code list or the Commodity code list at the end of this guide to identify each item you report. If your item is not listed, leave the code blank.

End of year amount $

Enter the dollar amount that you had on hand at the end of your 2022 fiscal period. Include any applicable 2022 fall applications and any prepaid purchases in 2022 that are designated for the 2023 fiscal period.

Example

Based on a December 31st fiscal year-end:

In October 2022, you purchased $45,000 worth of fertilizer. You used half of it in your 2022 fiscal period and carried the other half over to the 2023 fiscal period as inventory. Enter a total of $45,000 in the "End of year amount $" column.

Livestock owners and custom feedlot operators with prepared feed purchases

Use code 571 to enter the value of prepared feed and protein supplements you have on hand at the end of your fiscal period.

Ranch fur operators with prepared feed purchases

Use code 574 to enter the value of prepared feed and protein supplements you have on hand at the end of your fiscal period.

Deferred income and receivables

Fill in this section if it is relevant to your farm.

Do not fill in this section if you file your income tax on the accrual basis.

Deferred income is income you have chosen to postpone receipt of to the following fiscal period.

A receivable is income that is owed to you, for goods delivered or services provided in this fiscal period, but not paid to you until your next fiscal period.

Deferred income or a receivables must be for income that is allowable for AgriStability. For example, a receivable for the sale of grain is allowable; a receivable for machinery rental is non-allowable. See the program handbook for more information on allowable and non-allowable items.

Enter your AgriInsurance (production/crop insurance) indemnity as a receivable, even if you did not receive your full indemnity before your 2022 fiscal year-end.

How to fill in the columns

Code and description

Use the Commodity list and the Program payment lists to enter all deferred income and receivables you had at the end of your fiscal period. If your item is not listed, leave the code blank.

Use code 9574 to enter any deferred income, receivables for resale, rebate, or GST/HST related to your allowable expenses.

Ending receivables and income deferred to 2023

Enter the dollar value of the account receivable or deferred income item that is owed to you at the end of your 2022 fiscal period.

Commodity pools

If you sold commodities into a pool but did not receive the full value for the sale at your fiscal year-end, use code 4020, to enter any adjustments or final payments you received or expect to receive after your 2022 fiscal year-end. Provide an estimate if you do not know the amount of the adjustment or final payment.

If you deferred your pool payments (adjustments, interim, or final) to your next fiscal period, enter these deferrals using the code for the commodity.

Custom feedlot operators

Use code 246 to enter any amounts owed to you for custom feeding livestock.

Prescribed drought region (PDR), Prescribed flood region (PFR) and Canadian Food Inspection Agency (CFIA) deferrals

If you deferred a PDR/PFR or CFIA payment out of your current fiscal period, enter the amount you deferred using the codes from the PDR/PFR/CFIA deferred livestock codes chart.

Perishable horticulture crops

Enter the sales of the 2022 crop that occurred in the 2023 fiscal year as an ending receivable, once your entire 2022 crop has been marketed and sold.

Use code 4999 to enter your sales and leave the ending receivable blank, if you have not either:

  • marketed your entire 2022 crop
  • received all of your income from your 2022 fiscal period

When you know the ending receivable value, send the information to your Administration. We cannot process your form until you provide this amount.

Accounts payable

Fill in this section if it is relevant to your farm.

Do not fill in this section if you file your income tax on the accrual basis.

An account payable is an expense that you owe for goods and services that you have received but have not paid for in this fiscal period.

An account payable must be for an expense that is allowable for AgriStability. For example, a payable for a livestock purchase is allowable; a payable for building a barn is non-allowable.

Include in your payables any:

  • inputs that you did not pay for yet but were in your inventory at the end of your fiscal period (you must also enter them in the "Purchased inputs" section)
  • feed or livestock that you did not pay for yet but were in your inventory at the end of your fiscal period (you must also enter them in the "Crop inventory valuation and productive capacity" and "Livestock inventory valuation" sections)

Do not include in your payables either:

  • the interest portion of an accounts payable
  • amounts owed for items purchased through loans, lines of credit, or credit cards that have already been reported as an expense on your income tax

How to fill in the columns

Code and description

Use the Expense code list or Commodity code list at the back of this guide to enter the accounts payable you had at the end of your fiscal period. If your item is not listed, leave the code blank.

End of year amount $

Enter the dollar amount that you owed for the payable item at the end of your fiscal period.

Livestock owners and custom feedlot operators with prepared feed purchases

Use code 571 to enter purchases of prepared feed and protein supplements that were not paid for by the end of your fiscal period.

Livestock owners with custom feeding expenses

Use code 573 to enter custom feeding expenses that were not paid for by the end of your fiscal period.

Ranch fur operators with prepared feed purchases

Use code 574 to enter purchases of prepared feed and protein supplements that were not paid for at the end of your fiscal period.

Commodity list

Note: For information on any commodities not included in this listing, contact your Administration.

Commodity list

  • Grains, oilseeds and special crops

    Commodity Code
    Barley 3
    Beans (dry edible) 4
    Borage 6
    Buckwheat 7
    Camelina 282
    Canadian Wheat Board payments 2
    Canary seed 8
    Canola 10
    Chick peas/Garbanzo beans 23
    Corn 11
    Faba beans 12
    Field peas 13
    Flaxseed 14
    Forage (including pellets, silage) 264
    Forage seed 15
    Grain (pellets, screenings, silage) 39
    Hemp 30
    Kenaf 317
    Khorasan wheat/Kamut 36
    Lathyrus 40
    Lentils 41
    Lupins 42
    Millet 43
    Mixed grain 24
    Mustard seed 44
    Niger seed/Niger thistle 283
    Oats 45
    Oilseed radish 38
    Prepared feed and protein supplements (itemized) 46
    Quinoa 47
    Rice 48
    Rye 49
    Safflower 50
    Soybeans 53
    Spelt 37
    Straw 267
    Sugar beets (including molasses) 268
    Sunflowers 54
    Tobacco 269
    Triticale 55
    Vegetable seed (seed production only) 51
    Wheat 56
  • Edible horticulture

    Commodity Code
    Flowers (edible) 180
    Hops 383
    Mushrooms (including spawn) 131
    Nuts (all) 140
    Weeds (edible) 211
  • Berries

    Commodity Code
    Blackberries 66
    Blueberries 67
    Cranberries 68
    Currants (black, red) 65
    Elderberries 74
    Gooseberries 69
    Haskap 75
    Loganberries 70
    Raspberries 71
    Saskatoon berries 72
    Sea buckthorn 76
    Strawberries 73
  • Fruit

    Commodity Code
    Apples 60
    Apricots 91
    Cantaloupe 168
    Cherries (sweet, sour) 92
    Fruit juice 81
    Grapefruit 82
    Grapes 83
    Kiwi fruit 84
    Lemons 85
    Melons 185
    Nectarines 93
    Oranges 86
    Peaches 94
    Pears 95
    Plums 96
    Prunes 97
    Watermelon 87
    Wine 88
  • Herbs and Spices

    Commodity Code
    Anise 101
    Basil 102
    Caraway seed 103
    Chervil 158
    Chives 104
    Cilantro 105
    Comfrey 106
    Coriander 107
    Cumin 144
    Dill 108
    Echinacea 142
    Fennel 110
    Fenugreek 111
    Fireweed 377
    Garlic 113
    Gingko biloba 380
    Ginseng 114
    Lavender 379
    Lemon balm 378
    Marjoram 115
    Mint 116
    Monarda 117
    Oregano 118
    Parsley 119
    Pepper 120
    Rosemary 121
    Sage 122
    Salsify 123
    St. John's wort 381
    Summer savory 125
    Tarragon 126
    Thyme 127
    Watercress 128
  • Vegetables

    Commodity Code
    Artichokes 160
    Arugula/Rocket 195
    Asparagus 161
    Beans, fresh 25
    Beets 162
    Bok choi 163
    Broccoflower 164
    Broccoli 165
    Brussels sprouts 166
    Cabbage 167
    Carrots 169
    Cauliflower 170
    Celery 171
    Chinese vegetables 173
    Collards 174
    Cucumbers 175
    Eggplant 176
    Endive 177
    Fiddleheads 179
    Gherkins 221
    Green peas 223
    Horseradish 181
    Kale 214
    Kohlrabi 182
    Leeks 183
    Lettuce 184
    Mustard leaves 186
    Okra 227
    Onions 187
    Parsnip 190
    Peppers 191
    Potatoes and by-products 147
    Pumpkins 192
    Radish 193
    Rhubarb 194
    Rutabagas 197
    Shallots 198
    Spinach 201
    Squash 202
    Stevia 230
    Sweet corn 203
    Sweet peas 204
    Sweet potatoes/Yams 205
    Swiss chard 206
    Tomatoes 207
    Turnips 208
    Vegetable marrow 209
    Witloof chicory 212
    Zucchini 213
  • Vegetables - Greenhouse

    Commodity Code
    Cherry tomatoes 233
    Cucumbers 234
    Lettuce 235
    Peppers 236
    Tomatoes 237
  • Non-Edible Horticulture

    Commodity Code
    Bedding plants 132
    Flowers and ornamental foliage 133
    Fruits and vegetables (non-edible) 134
    Seeds and bulbs 135
    Shrubs 136
    Sod 137
    Trees (cultivated Christmas) 138
    Trees (fruit and ornamental) 139
  • Income feed - Custom feedlot operator income

    Commodity Code
    Custom feedlot operator income (itemized invoices) – Qualifying feed and protein supplements 243
    Custom feedlot operator income (non itemized invoices) – Qualifying prepared feed 246
    Other custom feeding income (itemized) 576
  • Expense feed - Livestock owners and custom feedlot operators with prepared feed purchases

    Commodity Code
    Other feed charges (itemized) 570
    Prepared feed and protein supplements (itemized) 46
    Prepared feed and purchases (non itemized) 571
  • Expense feed - Livestock owners and custom feeding expenses

    Commodity Code
    Custom feeding expenses (non itemized) 573
    Livestock owners custom feeding expense (itemized) – Qualifying feed and protein supplements 577
    Other custom feeding expenses (itemized) 572
  • Expense feed - Ranch fur operators with prepared feed purchases

    Commodity Code
    Prepared feed and protein supplements (itemized) 46
    Ranch fur operators feed purchases (non itemized) 574
    Ranch fur operators other feed expenses (itemized) 310
  • Poultry, fowl, ratties

    Commodity Code
    Chickens 366
    Chickens (non-supply managed) 590
    Chickens, eggs (non-supply managed) 589
    Chickens, eggs for consumption 343
    Chickens, eggs for hatching 344
    Ducks 332
    Emus 373
    Geese 333
    Ostriches 371
    Partridge 323
    Pheasants 338
    Pigeons 327
    Quail 324
    Rheas 372
    Silkies 326
    Taiwanese chickens 325
    Turkeys 334
    Turkey eggs 342
    Turkeys (non-supply managed) 591
  • Prescribed drought/flood region/CFIA livestock codes

    Commodity Code
    Deferred bison 151
    Deferred bovine cattle 150
    Deferred deer 154
    Deferred elk 155
    Deferred goat 152
    Deferred horse for PMU sales 156
    Deferred other breeding animals 157
    Deferred sheep 153
  • Livestock

    Commodity Code
    Alpacas 370
    Bees, honey 374
    Bees, leaf cutter 312
    Bison 350
    Cattle, calves 719
    Cattle, cows and bulls 706
    Cattle, fat/slaughter 720
    Cattle, feeder 721
    Cattle, purebred breeding 722
    Chinchilla 240
    Deer 352
    Dogs (kennels and pet breeding excluded) 313
    Donkeys/Mules 367
    Elk 353
    Fox 241
    Goats 354
    Groundhogs/Hedgehogs 369
    Horses 316
    Llamas 355
    Mink 242
    Pot bellied pigs 239
    Rabbits 356
    Reindeer 244
    Sheep, ewes and rams 734
    Sheep, lambs 723
    Swine 341
    Wild boar 247
  • Other Products

    Commodity Code
    Bee by-products 375
    Cannabis 382
    Elk velvet 764
    Fish meal 263
    Honey 129
    Manure 318
    Maple products 130
    Milk and cream (cattle) 319
    Milk and cream (non-supply managed) 592
    Pollination services fee 376
    Pregnant mare urine (PMU) 322
    Semen and embryos 712
    Wood 259
    Wool 328

Program payment list A

See the following lists to determine the correct code to report the program payment on Statement A or on Statement B.

Payments received from programs on the following list are marked with an "X" to show whether they are included in the calculation of your program year production margin for AgriStability, your Allowable Net Sales (ANS) for AgriInvest, or both.

  • Program payments

    Program payment - included in AgriStability and AgriInvest calculations AgriStability AgriInvest Code
    AgriInsurance (production/crop insurance)-Edible horticulture crops x x 402
    AgriInsurance (production/crop insurance)-Grains, oilseeds, and special crops x x 401
    AgriInsurance (production/crop insurance)-Non-edible horticulture crops x x 470
    AgriInsurance (production/crop insurance)-Other commodities, including livestock x x 463
    AgriRecovery drought assistance payments (allowable) x   774
    Canadian Food Inspection Agency (CFIA) payment for allowable commodities x x 663
    Canadian Food Inspection Agency (CFIA) payment for other amounts x   665
    Canadian Food Inspection Agency (CFIA) payment for supply managed commodities x   664
    COVID-19 - AgriRecovery - Livestock set aside programs x x 699
    COVID-19 - Other assistance payments (allowable income) x   687
    COVID-19 - Temporary foreign worker subsidy payments x   686
    COVID-19 - Wage subsidy payments for arm's length salaries x   684
    Crop cover protection program x   473
    Cull breeding swine program (all provinces) x   582
    Dairy Direct Payment Program (DDPP) x   683
    Livestock feed insurance program x x 412
    Livestock price insurance   x 667
    Other AgriRecovery program (allowable income)* x   627
    Post tropical storm Dorian response program x   772
    Private hail insurance   x 407
    Private insurance proceeds for allowable commodities (production/price/margin insurance)   x 661
    Private insurance proceeds for the replacement of allowable commodities x x 681
    Private insurance proceeds for the replacement of allowable expense items x   406
    Waterfowl/Wildlife damage compensation-Grains, oilseeds, and special crops x x 418
    Waterfowl/Wildlife damage compensation-Horticulture x x 419
    Waterfowl/Wildlife damage compensation-Other commodities x x 425
    *This code should only be used for AgriRecovery programs (allowable for AgriStability) not specifically listed above
  • Alberta - Program payments

    Program payment - included in AgriStability and AgriInvest calculations AgriStability AgriInvest Code
    Alberta
    2016 Canada - Alberta bovine tuberculosis assistance initiative (allowable income) x   674
    2021 Canada - Alberta hog recovery initiative x   778
    2021 Canada – Alberta livestock feed assistance initiative (allowable) x   776
    *This code should only be used for AgriRecovery programs (allowable for AgriStability) not specifically listed above
  • Manitoba - Program payments

    Program payment - included in AgriStability and AgriInvest calculations AgriStability AgriInvest Code
    Manitoba
    Canada - Manitoba livestock feed and transportation drought assistance x   779
    Canada – Manitoba livestock transportation drought assistance x   780
    *This code should only be used for AgriRecovery programs (allowable for AgriStability) not specifically listed above
  • Newfoundland and Labrador - Program payments

    Program payment - included in AgriStability and AgriInvest calculations AgriStability AgriInvest Code
    Newfoundland and Labrador
    Newfoundland and Labrador livestock insurance program x x 771
    *This code should only be used for AgriRecovery programs (allowable for AgriStability) not specifically listed above
  • Nova Scotia - Program payments

    Program payment - included in AgriStability and AgriInvest calculations AgriStability AgriInvest Code
    Nova Scotia
    2016 Canada-Nova Scotia fire blight initiative x   673
    2018 Nova Scotia frost loss program x   678
    *This code should only be used for AgriRecovery programs (allowable for AgriStability) not specifically listed above
  • Ontario - Program payments

    Program payment - included in AgriStability and AgriInvest calculations AgriStability AgriInvest Code
    Ontario
    Ontario special beekeepers fund x   552
    *This code should only be used for AgriRecovery programs (allowable for AgriStability) not specifically listed above
  • Prince Edward Island - Program payments

    Program payment - included in AgriStability and AgriInvest calculations AgriStability AgriInvest Code
    Prince Edward Island
    2018 Canada-PEI fall harvest recovery initiative x   680
    2020 PEI potato seed recovery program x   770
    *This code should only be used for AgriRecovery programs (allowable for AgriStability) not specifically listed above
  • Saskatchewan - Program payments

    Program payment - included in AgriStability and AgriInvest calculations AgriStability AgriInvest Code
    Saskatchewan
    2016 Canada - Saskatchewan bovine tuberculosis assistance initiative x   675
    Saskatchewan cattle and hog support program x   593
    *This code should only be used for AgriRecovery programs (allowable for AgriStability) not specifically listed above

Program payment list B

Payments received from programs on the following list are not included in the calculation of your program year production margin for AgriStability or your Allowable Net Sales (ANS) for AgriInvest.

  • Program payments

    Program payment Code
    AgriRecovery drought assistance payments (non-allowable) 773
    Alternate land use services (ALUS) 557
    Apple industry growth and efficiency program 669
    Canadian agricultural skills service (CASS) 561
    Canadian farm business advisory service (CFBAS) 562
    Canadian Food Inspection Agency (CFIA) payments-Compensation for non-allowable commodities 587
    COVID-19 – Other assistance payments (non-allowable commodities) 688
    COVID-19 – Wage subsidy payments for non-arm's length salaries 685
    Dairy Farm Investment Program (DFIP) 682
    Dairy subsidies 435
    Green plan, farm based program - Permanent cover practices 466
    Hog farm transition program 607
    Industry transition production assistance program 478
    Market revenue insurance (MRI)-Non-edible horticulture crops 474
    Market revenue insurance (MRI)-Qualifying edible horticulture crops 411
    Market revenue insurance (MRI)-Qualifying grains, oilseeds, and special crops 410
    Other AgriRecovery program (non-allowable income)* 632
    Production insurance premium adjustment 499
    Special farm assistance 560
    Tobacco transition program 606
    Transitional financial assistance program (TFA) 427
    Young farmer rebate 559
    *This code should only be used for AgriRecovery programs (non-allowable for AgriStability) not specifically listed above.
  • Alberta - Program payments

    Program payment Code
    2016 Canada-Alberta bovine tuberculosis assistance initiative (non-allowable income) 676
    2021 Canada - Alberta livestock feed assistance initiative (non-allowable) 775
    Alberta spring price endorsement 495
  • British Columbia - Program payments

    Program payment Code
    2014 Canada-British Columbia avian influenza assistance initiative 670
    2017 Canada-British Columbia wildfire recovery initiative 677
    2018 Canada-British Columbia wildfire recovery initiative 679
  • Manitoba - Program payments

    Program payment Code
    Manitoba farmland school tax rebate program 556
  • Nova Scotia - Program payments

    Program payment Code
    2016 Canada-Nova Scotia maple sector initiative 672
  • Ontario - Program payments

    Program payment Code
    Canada-Ontario grain and oilseed payment 410
    Canada-Ontario grain stabilization payment 410
    Ontario cattle, hog and horticulture payment 581
    Ontario cost recognition top-up 553
    Ontario-edible horticulture support/program payment 475
    Ontario grain and oilseed program payment 471
    Ontario inventory transition payment 441
    Ontario risk management program (including the self-directed risk management program) 565
  • Saskatchewan - Program payments

    Program payment Code
    Saskatchewan crop insurance premium adjustment 619

Inventory code list

To find the code for your commodity, locate the name of your commodity and look under the column for your province or territory.

  • If the box is blank, the code cannot be used in your province or territory.
  • If the box is marked with an X, use this code on your form. The Administration will assign a price for the commodity. You can

submit your own price for this commodity only if you meet the criteria outlined in the guide.

  • If the box is marked with a Y, use this code on your form. You must provide your own price for this commodity. Refer to the guide for more information.
  • Edible horticulture

    Code Description BC MB NB NL NS YT
    6850 Anise Y Y Y Y Y Y
    5030 Apples Y Y Y Y Y Y
    5031 Apples, organic Y Y Y Y Y Y
    5032 Apricots Y Y Y Y Y Y
    5034 Artichokes Y Y Y Y Y Y
    6851 Arugula Y Y Y Y Y Y
    6998 Asparagus Y Y Y Y Y Y
    6852 Basil Y Y Y Y Y Y
    6978 Bean, lima Y Y Y Y Y Y
    6980 Bean, mung Y Y Y Y Y Y
    6972 Beans, broad Y Y Y Y Y Y
    6974 Beans, green Y Y Y Y Y Y
    6975 Beans, green, organic Y Y Y Y Y Y
    6976 Beans, Jacob Y Y Y Y Y Y
    6982 Beans, snap Y Y Y Y Y Y
    6983 Beans, snap, fresh Y Y Y Y Y Y
    6984 Beans, soldier Y Y Y Y Y Y
    6986 Beans, wax Y Y Y Y Y Y
    7000 Beets Y Y Y Y Y Y
    5000 Blackberries Y Y Y Y Y Y
    5060 Blueberries, highbush (non-bearing year) Y Y Y Y Y Y
    5059 Blueberries, highbush (planting year) Y Y Y Y Y Y
    5061 Blueberries, highbush (years 1 to 2 of production) Y Y Y Y Y Y
    5062 Blueberries, highbush (years 3 to 6 of production) Y Y Y Y Y Y
    5063 Blueberries, highbush (years 7 to 9 of production) Y Y Y Y Y Y
    5064 Blueberries, highbush (years 10+ of production) Y Y Y Y Y Y
    5004 Blueberries, lowbush Y Y   Y   Y
    5099 Blueberries, lowbush (burn/sprout/mow)     Y   Y  
    5095 Blueberries, lowbush (establishment stage)     Y   Y  
    5098 Blueberries, lowbush (mature/full production)     Y   Y  
    5096 Blueberries, lowbush (primary production – 1st and 2nd harvest crop)     Y   Y  
    5097 Blueberries, lowbush (secondary production – 3rd and 4th harvest crop)     Y   Y  
    7002 Bok choi Y Y Y Y Y Y
    6854 Borage Y Y Y Y Y Y
    7004 Broccoflower Y Y Y Y Y Y
    7006 Broccoli Y Y Y Y Y Y
    7008 Brussels sprouts Y Y Y Y Y Y
    7010 Cabbage Y Y Y Y Y Y
    7012 Cabbage, Chinese Y Y Y Y Y Y
    5036 Cantaloupes Y Y Y Y Y Y
    7014 Carrots Y Y Y Y Y Y
    7015 Carrots, organic Y Y Y Y Y Y
    7016 Cauliflower Y Y Y Y Y Y
    7018 Celery Y Y Y Y Y Y
    5038 Cherries, sour Y Y Y Y Y Y
    5040 Cherries, sweet Y Y Y Y Y Y
    6855 Chervil Y Y Y Y Y Y
    6856 Chives Y Y Y Y Y Y
    6858 Cilantro Y Y Y Y Y Y
    7020 Collards Y Y Y Y Y Y
    6860 Comfrey Y Y Y Y Y Y
    6862 Coriander Y Y Y Y Y Y
    7022 Corn, sweet Y Y Y Y Y Y
    5006 Cranberries   Y   Y   Y
    4990 Cranberries (establishment stage) Y   Y   Y  
    4991 Cranberries, 1st year of production Y   Y   Y  
    4992 Cranberries, 2nd year of production Y   Y   Y  
    4993 Cranberries, 3rd year of production Y   Y   Y  
    4994 Cranberries, 4+ years of production Y   Y   Y  
    7024 Cucumbers Y Y Y Y Y Y
    7026 Cucumbers, English Y Y Y Y Y Y
    7028 Cucumbers, greenhouse Y Y Y Y Y Y
    6864 Cumin Y Y Y Y Y Y
    5007 Currants, black Y Y Y Y Y Y
    5009 Currants, red Y Y Y Y Y Y
    6866 Dill Y Y Y Y Y Y
    6869 Echinacea, establishment Y Y Y Y Y Y
    6867 Echinacea, root harvested Y Y Y Y Y Y
    7035 Edible flowers Y Y Y Y Y Y
    7030 Eggplant Y Y Y Y Y Y
    7031 Eggplant, greenhouse Y          
    5010 Elderberries Y Y Y Y Y Y
    7032 Endive Y Y Y Y Y Y
    6870 Evening primrose Y Y Y Y Y Y
    6872 Fennel Y Y Y Y Y Y
    6874 Fenugreek Y Y Y Y Y Y
    7034 Fiddle heads Y Y Y Y Y Y
    6876 Fireweed Y Y Y Y Y Y
    7036 Garlic Y Y Y Y Y Y
    7037 Garlic, organic Y Y Y Y Y Y
    7038 Gherkins Y Y Y Y Y Y
    6893 Gingko biloba Y Y Y Y Y Y
    6879 Ginseng, establishment stage Y Y Y Y Y Y
    6877 Ginseng, root harvested Y Y Y Y Y Y
    5012 Gooseberries Y Y Y Y Y Y
    7069 Gourds Y Y Y Y Y Y
    5042 Grapefruit Y Y Y Y Y Y
    4996 Grapes (non-bearing year) Y Y Y Y Y Y
    4995 Grapes (planting year) Y Y Y Y Y Y
    4997 Grapes (year 1 of production) Y Y Y Y Y Y
    4998 Grapes (year 2+ of production) Y Y Y Y Y Y
    5021 Haskap Y Y Y Y Y Y
    7039 Hazelnuts Y Y Y Y Y Y
    4780 Hops establishment (planting year 1) Y          
    4781 Hops, year 2 Y          
    4782 Hops, year 3 Y          
    4783 Hops, year 4+ Y          
    7040 Horseradish, condiment Y Y Y Y Y Y
    7042 Horseradish, enzyme Y Y Y Y Y Y
    7099 Kale, organic Y Y Y Y Y Y
    6920 Kenaf Y Y Y Y Y Y
    5044 Kiwi fruit Y Y Y Y Y Y
    7044 Kohlrabi Y Y Y Y Y Y
    6883 Lavender Y Y Y Y Y Y
    7046 Leeks Y Y Y Y Y Y
    7047 Leeks, organic Y Y Y Y Y Y
    6881 Lemon balm Y Y Y Y Y Y
    5046 Lemons Y Y Y Y Y Y
    7048 Lettuce Y Y Y Y Y Y
    7050 Lettuce, greenhouse Y Y Y Y Y Y
    7049 Lettuce, organic Y Y Y Y Y Y
    7052 Lettuce, romaine Y Y Y Y Y Y
    5016 Loganberries Y Y Y Y Y Y
    6930 Maple syrup Y Y Y Y Y Y
    6931 Maple syrup, vacuum Y Y Y Y Y Y
    6880 Marjoram Y Y Y Y Y Y
    7054 Melons Y Y Y Y Y Y
    6882 Mint Y Y Y Y Y Y
    6884 Monarda Y Y Y Y Y Y
    6928 Mushrooms, brown Y Y Y Y Y Y
    6929 Mushrooms, white Y Y Y Y Y Y
    6934 Mustard leaves Y Y Y Y Y Y
    5048 Nectarines Y Y Y Y Y Y
    6936 Oilseed, radish Y Y Y Y Y Y
    6922 Okra Y Y Y Y Y Y
    7056 Onions Y Y Y Y Y Y
    7057 Onions, organic Y Y Y Y Y Y
    5050 Oranges Y Y Y Y Y Y
    6886 Oregano Y Y Y Y Y Y
    6888 Parsley Y Y Y Y Y Y
    7058 Parsnips Y Y Y Y Y Y
    5052 Peaches Y Y Y Y Y Y
    5054 Pears Y Y Y Y Y Y
    7060 Peas, green, fresh Y Y Y Y Y Y
    7062 Peas, sweet Y Y Y Y Y Y
    7064 Peppers, green Y Y Y Y Y Y
    7066 Peppers, greenhouse Y Y Y Y Y Y
    5056 Plums Y Y Y Y Y Y
    7204 Potatoes, elite 1 Y Y Y Y Y Y
    7206 Potatoes, elite 2 Y Y Y Y Y Y
    7200 Potatoes, mini-tuber Y Y Y Y Y Y
    6991 Potatoes, organic Y Y Y Y Y Y
    7202 Potatoes, pre-elite Y Y Y Y Y Y
    6990 Potatoes, processing Y Y Y Y Y Y
    6992 Potatoes, seed Y Y Y Y Y Y
    6994 Potatoes, sweet Y Y Y Y Y Y
    6996 Potatoes, table Y Y Y Y Y Y
    5058 Prunes Y Y Y Y Y Y
    7068 Pumpkin Y Y Y Y Y Y
    7070 Radish Y Y Y Y Y Y
    6938 Radish seed, fodder Y Y Y Y Y Y
    6940 Radish seed, organic Y Y Y Y Y Y
    5018 Raspberries Y Y Y Y Y Y
    7072 Rhubarb Y Y Y Y Y Y
    6933 Rice, wild Y Y Y Y Y Y
    6892 Rosemary Y Y Y Y Y Y
    7074 Rutabagas Y Y Y Y Y Y
    6894 Sage Y Y Y Y Y Y
    7076 Salsify Y Y Y Y Y Y
    5020 Saskatoon berries Y Y Y Y Y Y
    7078 Scorzonera Y Y Y Y Y Y
    5022 Sea buckthorn, berries Y Y Y Y Y Y
    6988 Sea buckthorn, leaves Y Y Y Y Y Y
    7080 Shallots Y Y Y Y Y Y
    7082 Spinach Y Y Y Y Y Y
    7083 Spinach, organic Y Y Y Y Y Y
    7084 Squash Y Y Y Y Y Y
    6896 St. John's wort Y Y Y Y Y Y
    6898 Stevia Y Y Y Y Y Y
    5024 Strawberries Y Y Y Y Y Y
    6946 Sugar beets Y Y Y Y Y Y
    6900 Summer savory Y Y Y Y Y Y
    7086 Swiss chard Y Y Y Y Y Y
    7087 Swiss chard, organic Y Y Y Y Y Y
    6902 Tarragon Y Y Y Y Y Y
    6903 Thyme Y Y Y Y Y Y
    6948 Tobacco Y Y Y Y Y Y
    7088 Tomatoes Y Y Y Y Y Y
    7090 Tomatoes, cherry, greenhouse Y Y Y Y Y Y
    7092 Tomatoes, greenhouse Y Y Y Y Y Y
    7094 Turnips Y Y Y Y Y Y
    7097 Walnuts Y          
    6904 Watercress Y Y Y Y Y Y
    7096 Watermelon Y Y Y Y Y Y
    5066 Wine (bottled) Y Y Y Y Y Y
    5067 Wine (bulk/pre-bottled) Y Y Y Y Y Y
    7098 Zucchini Y Y Y Y Y Y
  • Forage

    Code Description BC MB NB NL NS YT
    5560 Alfalfa, dehy Y Y Y Y Y Y
    5562 Greenfeed Y Y Y Y Y Y
    5564 Hay, alfalfa Y Y Y Y Y Y
    5566 Hay, alfalfa, organic Y Y Y Y Y Y
    5568 Hay, alfalfa/brome Y Y Y Y Y Y
    5570 Hay, alfalfa/grass Y Y Y Y Y Y
    5572 Hay, clover Y Y Y Y Y Y
    5574 Hay, grass Y Y Y Y Y Y
    5576 Hay, other Y Y Y Y Y Y
    5578 Hay, slough Y Y Y Y Y Y
    5579 Hay, timothy Y Y Y Y Y Y
    5580 Haylage Y Y Y Y Y Y
    5582 Millet Y Y Y Y Y Y
    5584 Silage Y Y Y Y Y Y
    5583 Silage, corn Y Y Y Y Y Y
    5586 Straw Y Y Y Y Y Y
    5588 Swath grazing Y Y Y Y Y Y
  • Forage seed

    Code Description BC MB NB NL NS YT
    5600 Alfalfa, common seed Y Y Y Y Y Y
    5603 Alfalfa, organic, seed Y Y Y Y Y Y
    5602 Alfalfa, pedigreed seed Y Y Y Y Y Y
    5604 Bentgrass, common seed Y Y Y Y Y Y
    5606 Bentgrass, pedigreed seed Y Y Y Y Y Y
    5608 Birdsfoot trefoil, common seed Y Y Y Y Y Y
    5610 Birdsfoot trefoil, pedigreed seed Y Y Y Y Y Y
    5736 Black medic Y Y Y Y Y Y
    5612 Blue grama, common seed Y Y Y Y Y Y
    5614 Blue grama, pedigreed seed Y Y Y Y Y Y
    5724 Bromes, meadow, common seed Y Y Y Y Y Y
    5726 Bromes, meadow, pedigreed seed Y Y Y Y Y Y
    5723 Bromes, smooth, common seed Y Y Y Y Y Y
    5725 Bromes, smooth, pedigreed seed Y Y Y Y Y Y
    5729 Chickling vetch, seed Y Y Y Y Y Y
    5620 Clover, alsike, common seed Y Y Y Y Y Y
    5622 Clover, alsike, pedigreed seed Y Y Y Y Y Y
    5624 Clover, kura, common seed Y Y Y Y Y Y
    5626 Clover, kura, pedigreed seed Y Y Y Y Y Y
    5619 Clover, organic, seed Y Y Y Y Y Y
    5628 Clover, other, common seed Y Y Y Y Y Y
    5732 Clover, red, common seed, double cut Y Y Y Y Y Y
    5731 Clover, red, common seed, single cut Y Y Y Y Y Y
    5734 Clover, red, pedigreed seed, double cut Y Y Y Y Y Y
    5733 Clover, red, pedigreed seed, single cut Y Y Y Y Y Y
    5636 Clover, sweet, common seed Y Y Y Y Y Y
    5638 Clover, sweet, pedigreed seed Y Y Y Y Y Y
    5640 Fescue, meadow, common seed Y Y Y Y Y Y
    5642 Fescue, meadow, pedigreed seed Y Y Y Y Y Y
    5727 Fescue, red, creeping, common seed Y          
    5728 Fescue, red, creeping, pedigreed seed Y          
    5644 Fescue, tall, forage, common seed Y Y Y Y Y Y
    5646 Fescue, tall, forage, pedigreed seed Y Y Y Y Y Y
    5648 Fescue, tall, turf, common seed Y Y Y Y Y Y
    5650 Fescue, tall, turf, pedigreed seed Y Y Y Y Y Y
    5652 Fescues, other, common seed Y Y Y Y Y Y
    5671 Grass, fowl blue Y Y Y Y Y Y
    5656 Grass, green needle, common seed Y Y Y Y Y Y
    5658 Grass, green needle, pedigreed seed Y Y Y Y Y Y
    5660 Grass, Indian, common seed Y Y Y Y Y Y
    5662 Grass, Indian, pedigreed seed Y Y Y Y Y Y
    5664 Grass, June, common seed Y Y Y Y Y Y
    5666 Grass, June, pedigreed seed Y Y Y Y Y Y
    5668 Grass, Kentucky blue, common seed Y Y Y Y Y Y
    5670 Grass, Kentucky blue, pedigreed seed Y Y Y Y Y Y
    5672 Grass, orchard, common seed Y Y Y Y Y Y
    5674 Grass, orchard, pedigreed seed Y Y Y Y Y Y
    5676 Grass, other, common seed Y Y Y Y Y Y
    5680 Grass, reed canary, common seed Y Y Y Y Y Y
    5682 Grass, reed canary, pedigreed seed Y Y Y Y Y Y
    5684 Grass, switch, common seed Y Y Y Y Y Y
    5686 Grass, switch, pedigreed seed Y Y Y Y Y Y
    5688 Grass, tufted hair, common seed Y Y Y Y Y Y
    5690 Grass, tufted hair, pedigreed seed Y Y Y Y Y Y
    5592 Grass, wheat, crested, common seed Y Y Y Y Y Y
    5596 Grass, wheat, crested, pedigreed seed Y Y Y Y Y Y
    5593 Grass, wheat, intermediate common seed Y Y Y Y Y Y
    5597 Grass, wheat, intermediate pedigreed seed Y Y Y Y Y Y
    5595 Grass, wheat, pubescent common seed Y Y Y Y Y Y
    5599 Grass, wheat, pubescent pedigreed seed Y Y Y Y Y Y
    5594 Grass, wheat, slender common seed Y Y Y Y Y Y
    5598 Grass, wheat, slender pedigreed seed Y Y Y Y Y Y
    5699 Milkvetch, American Y Y Y Y Y Y
    5697 Milkvetch, Canada Y Y Y Y Y Y
    5696 Milkvetch, common seed Y Y Y Y Y Y
    5698 Milkvetch, pedigreed seed Y Y Y Y Y Y
    5700 Millet, common seed Y Y Y Y Y Y
    5702 Millet, pedigreed seed Y Y Y Y Y Y
    5693 Native wheatgrass, northern Y Y Y Y Y Y
    5695 Native wheatgrass, streambank Y Y Y Y Y Y
    5691 Native wheatgrass, western Y Y Y Y Y Y
    5683 Native, bluestem, big Y Y Y Y Y Y
    5685 Native, bluestem, little Y Y Y Y Y Y
    5659 Native, needle and thread Y Y Y Y Y Y
    5689 Native, prairie cordgrass Y Y Y Y Y Y
    5687 Native, prairie sandreed Y Y Y Y Y Y
    5615 Native, sideoats grama Y Y Y Y Y Y
    5742 Niger thistle Y Y Y Y Y Y
    5704 Ryegrass, annual, common seed Y Y Y Y Y Y
    5706 Ryegrass, annual, pedigreed seed Y Y Y Y Y Y
    5709 Ryegrass, native, Canadian wild Y Y Y Y Y Y
    5708 Ryegrass, perennial, common seed Y Y Y Y Y Y
    5714 Ryegrass, perennial, pedigreed seed Y Y Y Y Y Y
    5716 Sainfoin, common seed Y Y Y Y Y Y
    5718 Sainfoin, pedigreed seed Y Y Y Y Y Y
    5730 Sloughgrass, American Y Y Y Y Y Y
    5720 Timothy, common seed Y Y Y Y Y Y
    5722 Timothy, pedigreed seed Y Y Y Y Y Y
  • Grains and oilseeds

    Code Description BC MB NB NL NS YT
    6970 Beans, adzuki Y Y Y Y Y Y
    5100 Barley Y   X Y X Y
    5233 Barley, CW select six-row X Y        
    5238 Barley, CW select two-row X Y        
    5101 Barley, feed (>=48 lb/bu.)   X        
    5102 Barley, feed (42 lb/bu. to 47 lb/bu.)   X        
    5195 Barley, feed (off board) X          
    5200 Barley, organic Y   Y Y Y Y
    5205 Barley, organic six-row Y Y        
    5206 Barley, organic six-row, pedigreed Y Y        
    5210 Barley, organic two-row Y Y        
    5211 Barley, organic two-row, pedigreed Y Y        
    5204 Barley, organic, feed Y Y        
    5215 Barley, pedigreed seed Y   Y Y Y Y
    5220 Barley, pedigreed seed six-row Y Y        
    5225 Barley, pedigreed seed two-row Y Y        
    5368 Beans, black     Y Y Y  
    5370 Beans, black, no. 1 Y Y        
    5372 Beans, black, no. 2 Y Y        
    5374 Beans, black, no. 3 Y Y        
    5369 Beans, black, organic Y Y Y Y Y Y
    5375 Beans, black, pedigreed seed Y Y Y Y Y Y
    5376 Beans, brown, no. 1 Y Y        
    5378 Beans, brown, no. 2 Y Y        
    5380 Beans, brown, no. 3 Y Y        
    5382 Beans, brown, organic Y Y Y Y Y Y
    5384 Beans, brown, pedigreed seed Y Y Y Y Y Y
    5386 Beans, cranberry, no. 1 Y Y        
    5388 Beans, cranberry, no. 2 Y Y        
    5390 Beans, cranberry, no. 3 Y Y        
    5392 Beans, cranberry, organic Y Y Y Y Y Y
    5394 Beans, cranberry, pedigreed seed Y Y Y Y Y Y
    5405 Beans, dry, red kidney     Y Y Y  
    5468 Beans, dry, yellow eye Y Y Y Y Y Y
    5446 Beans, feed Y Y Y Y Y Y
    5396 Beans, great northern, no. 1 Y Y        
    5398 Beans, great northern, no. 2 Y Y        
    5400 Beans, great northern, no. 3 Y Y        
    5402 Beans, great northern, organic Y Y Y Y Y Y
    5404 Beans, great northern, pedigreed seed Y Y Y Y Y Y
    5406 Beans, kidney, dark red, no. 1 Y Y        
    5408 Beans, kidney, dark red, no. 2 Y Y        
    5410 Beans, kidney, dark red, no. 3 Y Y        
    5412 Beans, kidney, dark red, organic Y Y Y Y Y Y
    5414 Beans, kidney, dark red, pedigreed seed Y Y Y Y Y Y
    5416 Beans, kidney, light red, no. 1 Y Y        
    5418 Beans, kidney, light red, no. 2 Y Y        
    5420 Beans, kidney, light red, no. 3 Y Y        
    5422 Beans, kidney, light red, organic Y Y Y Y Y Y
    5424 Beans, kidney, light red, pedigreed seed Y Y Y Y Y Y
    5426 Beans, pink, no. 1 Y Y        
    5428 Beans, pink, no. 2 Y Y        
    5430 Beans, pink, no. 3 Y Y        
    5432 Beans, pink, organic Y Y Y Y Y Y
    5434 Beans, pink, pedigreed seed Y Y Y Y Y Y
    5436 Beans, pinto, no. 1 Y Y        
    5438 Beans, pinto, no. 2 Y Y        
    5440 Beans, pinto, no. 3 Y Y        
    5442 Beans, pinto, organic Y Y Y Y Y Y
    5444 Beans, pinto, pedigreed seed Y Y Y Y Y Y
    5448 Beans, small red, no. 1 Y Y        
    5450 Beans, small red, no. 2 Y Y        
    5452 Beans, small red, no. 3 Y Y        
    5454 Beans, small red, organic Y Y Y Y Y Y
    5456 Beans, small red, pedigreed seed Y Y Y Y Y Y
    5457 Beans, white pea (navy)     Y Y Y  
    5458 Beans, white pea (navy), no. 1 Y Y        
    5460 Beans, white pea (navy), no. 2 Y Y        
    5462 Beans, white pea (navy), no. 3 Y Y        
    5464 Beans, white peas (navy), organic Y Y Y Y Y Y
    5466 Beans, white peas (navy), pedigreed seed Y Y Y Y Y Y
    5240 Buckwheat, no. 1 Y Y        
    5242 Buckwheat, no. 2 Y Y        
    5244 Buckwheat, no. 3 Y Y        
    5246 Buckwheat, organic Y Y Y Y Y Y
    5248 Buckwheat, pedigreed seed Y Y Y Y Y Y
    5540 Camelina Y Y Y Y Y Y
    5542 Camelina, organic Y Y Y Y Y Y
    5544 Camelina, pedigreed seed Y Y Y Y Y Y
    5250 Canary seed Y X Y Y Y Y
    5252 Canary seed, organic Y Y Y Y Y Y
    5254 Canary seed, pedigreed seed Y Y Y Y Y Y
    5260 Canola, Argentine Y   Y Y Y Y
    5262 Canola, Argentine, no. 1 X X        
    5264 Canola, Argentine, no. 2 X X        
    5266 Canola, Argentine, no. 3 Y Y        
    5268 Canola, Argentine, organic Y Y Y Y Y Y
    5270 Canola, Argentine, pedigreed seed Y Y Y Y Y Y
    5272 Canola, Argentine, sample Y Y Y Y Y Y
    5274 Canola, Polish Y   Y Y Y Y
    5276 Canola, Polish, no. 1 X X        
    5278 Canola, Polish, no. 2 X X        
    5280 Canola, Polish, no. 3 Y          
    5282 Canola, Polish, organic Y Y Y Y Y Y
    5284 Canola, Polish, pedigreed seed Y Y Y Y Y Y
    5286 Canola, Polish, sample Y Y Y Y Y Y
    5290 Caraway seed Y Y Y Y Y Y
    5292 Caraway seed, organic Y Y Y Y Y Y
    5294 Caraway seed, pedigreed seed Y Y Y Y Y Y
    5300 Chickpeas, desi, no. 1 Y X        
    5302 Chickpeas, desi, no. 2 Y X        
    5303 Chickpeas, desi, no. 3 Y Y        
    5304 Chickpeas, desi, organic Y Y Y Y Y Y
    5306 Chickpeas, desi, pedigreed seed Y Y Y Y Y Y
    5330 Chickpeas, feed Y Y Y Y Y Y
    5310 Chickpeas, large kabuli (average), no. 1 Y X        
    5312 Chickpeas, large kabuli (average), no. 2 Y X        
    5314 Chickpeas, large kabuli (average), no. 3 Y Y        
    5316 Chickpeas, large kabuli, organic Y Y Y Y Y Y
    5318 Chickpeas, large kabuli, pedigreed seed Y Y Y Y Y Y
    5322 Chickpeas, small kabuli, no. 1 Y X        
    5324 Chickpeas, small kabuli, no. 2 Y X        
    5325 Chickpeas, small kabuli, no. 3 Y Y        
    5326 Chickpeas, small kabuli, organic Y Y Y Y Y Y
    5328 Chickpeas, small kabuli, pedigreed seed Y Y Y Y Y Y
    5340 Corn, grain Y X X Y X Y
    5342 Corn, grain, organic Y Y Y Y Y Y
    5344 Corn, grain, pedigreed seed Y Y Y Y Y Y
    5360 Fababeans, feed Y Y Y Y Y Y
    5350 Fababeans, no. 1 Y Y        
    5352 Fababeans, no. 2 Y Y        
    5354 Fababeans, no. 3 Y Y        
    5356 Fababeans, organic Y Y Y Y Y Y
    5358 Fababeans, pedigreed seed Y Y Y Y Y Y
    5550 Flax X X Y Y Y Y
    5552 Flax, organic Y Y Y Y Y Y
    5553 Flax, organic, pedigreed seed Y Y Y Y Y Y
    5554 Flax, pedigreed seed Y Y Y Y Y Y
    5556 Flax, sample Y Y Y Y Y Y
    6826 Harvest discount allowance Y Y Y Y Y Y
    5750 Hemp, fiber Y Y Y Y Y Y
    5752 Hemp, grain Y Y Y Y Y Y
    5754 Hemp, pedigreed seed Y Y Y Y Y Y
    5070 Kamut Y Y Y Y Y Y
    5072 Kamut, organic Y Y Y Y Y Y
    5074 Kamut, pedigreed seed Y Y Y Y Y Y
    5822 Lentils, black, organic Y Y        
    5760 Lentils, dark green speckled, extra no. 3 Y X        
    5762 Lentils, dark green speckled, no. 1 Y X        
    5764 Lentils, dark green speckled, no. 2 Y X        
    5766 Lentils, dark green speckled, no. 3 Y X        
    5768 Lentils, dark green speckled, organic Y Y Y Y Y Y
    5770 Lentils, dark green speckled, pedigreed Y Y Y Y Y Y
    5820 Lentils, feed Y Y Y Y Y Y
    5772 Lentils, large green, extra no. 3 Y X        
    5774 Lentils, large green, no. 1 Y X        
    5776 Lentils, large green, no. 2 Y X        
    5778 Lentils, large green, no. 3 Y X        
    5780 Lentils, large green, organic Y Y Y Y Y Y
    5782 Lentils, large green, pedigreed seed Y Y Y Y Y Y
    5784 Lentils, medium green, extra no. 3 Y X        
    5786 Lentils, medium green, no. 1 Y X        
    5788 Lentils, medium green, no. 2 Y X        
    5790 Lentils, medium green, no. 3 Y X        
    5792 Lentils, medium green, organic Y Y Y Y Y Y
    5794 Lentils, medium green, pedigreed seed Y Y Y Y Y Y
    5821 Lentils, organic, pedigreed seed Y Y Y Y Y Y
    5796 Lentils, red, extra no. 3 Y X        
    5798 Lentils, red, no. 1 Y X        
    5800 Lentils, red, no. 2 Y X        
    5802 Lentils, red, no. 3 Y X        
    5804 Lentils, red, organic Y Y Y Y Y Y
    5806 Lentils, red, pedigreed seed Y Y Y Y Y Y
    5808 Lentils, small green, extra no. 3 Y X        
    5810 Lentils, small green, no. 1 Y X        
    5812 Lentils, small green, no. 2 Y X        
    5814 Lentils, small green, no. 3 Y X        
    5816 Lentils, small green, organic Y Y Y Y Y Y
    5818 Lentils, small green, pedigreed seed Y Y Y Y Y Y
    5830 Linola Y Y Y Y Y Y
    5832 Linola, organic Y Y Y Y Y Y
    5834 Linola, pedigreed seed Y Y Y Y Y Y
    5836 Linola, sample Y Y Y Y Y Y
    5840 Mixed grain Y Y Y Y Y Y
    5841 Mixed grain, organic Y Y Y Y Y Y
    5850 Mustard, brown, no. 1 Y X        
    5852 Mustard, brown, no. 2 Y X        
    5854 Mustard, brown, no. 3 Y X        
    5856 Mustard, brown, no. 4 Y X        
    5858 Mustard, brown, organic Y Y Y Y Y Y
    5860 Mustard, brown, pedigreed seed Y Y Y Y Y Y
    5862 Mustard, oriental, no. 1 Y X        
    5864 Mustard, oriental, no. 2 Y X        
    5866 Mustard, oriental, no. 3 Y X        
    5868 Mustard, oriental, no. 4 Y X        
    5870 Mustard, oriental, organic Y Y Y Y Y Y
    5872 Mustard, oriental, pedigreed seed Y Y Y Y Y Y
    5874 Mustard, sample Y Y Y Y Y Y
    5876 Mustard, yellow, no. 1 Y X        
    5878 Mustard, yellow, no. 2 Y X        
    5880 Mustard, yellow, no. 3 Y X        
    5882 Mustard, yellow, no. 4 Y X        
    5884 Mustard, yellow, organic Y Y Y Y Y Y
    5886 Mustard, yellow, pedigreed seed Y Y Y Y Y Y
    5968 Niger seed Y Y Y Y Y Y
    5900 Oats X X X Y X Y
    5902 Oats, organic Y Y Y Y Y Y
    5903 Oats, organic, pedigreed seed Y Y Y Y Y Y
    5904 Oats, pedigreed seed Y Y Y Y Y Y
    5906 Oats, sample Y Y Y Y Y Y
    5500 Peas, dry, feed X X Y Y Y Y
    5502 Peas, dry, feed, organic Y Y Y Y Y Y
    5504 Peas, dry, food, green, no. 1 Y X        
    5506 Peas, dry, food, green, no. 2 Y X        
    5508 Peas, dry, food, green, organic Y Y Y Y Y Y
    5510 Peas, dry, food, yellow, no. 1 Y X        
    5512 Peas, dry, food, yellow, no. 2 Y X        
    5514 Peas, dry, food, yellow, organic Y Y Y Y Y Y
    5516 Peas, dry, maple Y Y Y Y Y Y
    5518 Peas, dry, marrowfat Y Y Y Y Y Y
    5520 Peas, dry, pedigreed seed Y Y Y Y Y Y
    5076 Quinoa Y Y Y Y Y Y
    5078 Quinoa, organic Y Y Y Y Y Y
    5080 Quinoa, pedigreed seed Y Y Y Y Y Y
    5259 Rapeseed, high erucic acid Y Y Y Y Y Y
    5910 Rye, fall Y X Y Y Y Y
    5912 Rye, fall, organic Y Y Y Y Y Y
    5914 Rye, fall, pedigreed seed Y Y Y Y Y Y
    5916 Rye, spring Y X Y Y Y Y
    5918 Rye, spring, organic Y Y Y Y Y Y
    5920 Rye, spring, pedigreed seed Y Y Y Y Y Y
    5930 Safflower, no. 1 Y Y        
    5932 Safflower, organic Y Y Y Y Y Y
    5934 Safflower, pedigreed seed Y Y Y Y Y Y
    5936 Safflower, sample Y Y Y Y Y Y
    5907 Screenings, all crops Y Y Y Y Y Y
    5908 Screenings, all crops, organic Y Y Y Y Y Y
    5940 Soybeans Y X Y Y Y Y
    5942 Soybeans, organic Y Y Y Y Y Y
    5944 Soybeans, pedigreed seed Y Y Y Y Y Y
    5946 Soybeans, sample Y Y Y Y Y Y
    5082 Spelt Y Y Y Y Y Y
    5084 Spelt, organic Y Y Y Y Y Y
    5086 Spelt, pedigreed seed Y Y Y Y Y Y
    5950 Sunflower, confectionary, birdseed Y Y Y Y Y Y
    5952 Sunflower, confectionary, no. 1 Y X        
    5954 Sunflower, confectionary, no. 2 Y X        
    5956 Sunflower, feed Y Y Y Y Y Y
    5964 Sunflower, organic Y Y Y Y Y Y
    5958 Sunflower, pedigreed seed Y Y Y Y Y Y
    5960 Sunflowers, oilseed, no. 1 Y X        
    5962 Sunflowers, oilseed, no. 2 Y X        
    5970 Sunola Y Y Y Y Y Y
    5972 Sunola, organic Y Y Y Y Y Y
    5974 Sunola, pedigreed seed Y Y Y Y Y Y
    5980 Triticale Y Y Y Y Y Y
    5982 Triticale, organic Y Y Y Y Y Y
    5984 Triticale, pedigreed seed Y Y Y Y Y Y
    6000 Wheat Y   X Y X Y
    6295 Wheat, CNHR, no. 1 Y Y        
    6296 Wheat, CNHR, no. 2 & 3 Y Y        
    6200 Wheat, CPS Y X        
    6730 Wheat, CPS red, organic Y Y        
    6735 Wheat, CPS red, pedigreed seed Y Y        
    6740 Wheat, CPS white, organic Y Y        
    6745 Wheat, CPS white, pedigreed seed Y Y        
    6202 Wheat, CPSR, no. 1 X          
    6204 Wheat, CPSR, no. 2 X          
    6210 Wheat, CWAD, no. 1 X X        
    6212 Wheat, CWAD, no. 2 Y X        
    6215 Wheat, CWAD, no. 3 Y X        
    6217 Wheat, CWAD, no. 4 Y Y        
    6750 Wheat, CWAD, organic Y Y        
    6755 Wheat, CWAD, pedigreed seed Y Y        
    6225 Wheat, CWES Y Y        
    6770 Wheat, CWES, organic Y Y        
    6775 Wheat, CWES, pedigreed seed Y Y        
    6810 Wheat, CWHW, organic Y Y        
    6815 Wheat, CWHW, pedigreed seed Y Y        
    6235 Wheat, CWHWS, no. 1 Y Y        
    6242 Wheat, CWHWS, no. 2 Y Y        
    6245 Wheat, CWHWS, no. 3 Y Y        
    6255 Wheat, CWRS, no. 1 X X        
    6262 Wheat, CWRS, no. 2 X X        
    6270 Wheat, CWRS, no. 3 X Y        
    6272 Wheat, CWRS, no. 4 Y Y        
    6780 Wheat, CWRS, organic Y Y        
    6782 Wheat, CWRS, organic, pedigreed seed Y Y        
    6785 Wheat, CWRS, pedigreed seed Y Y        
    6275 Wheat, CWRW   X        
    6276 Wheat, CWRW, no. 1 X          
    6277 Wheat, CWRW, no. 2 X          
    6495 Wheat, CWRW, organic Y Y        
    6500 Wheat, CWRW, pedigreed seed Y Y        
    6790 Wheat, CWRWS, organic Y Y        
    6795 Wheat, CWRWS, pedigreed seed Y Y        
    6290 Wheat, CWSP Y Y        
    6285 Wheat, CWSWS X Y        
    6800 Wheat, CWSWS, organic Y Y        
    6805 Wheat, CWSWS, pedigreed seed Y Y        
    6001 Wheat, feed (>=58 lbs./bu.)   X        
    6002 Wheat, feed (52 lbs./bu. to 57 lbs./bu.)   X        
    6726 Wheat, feed, organic Y Y        
    6725 Wheat, non-CWB, feed X          
    6820 Wheat, organic Y   Y Y Y Y
    6825 Wheat, pedigreed seed Y   Y Y Y Y
  • Inedible horticulture

    Code Description BC MB NB NL NS YT
    6959 Bedding plants Y Y Y Y Y Y
    5001 Blackberry plants Y Y Y Y Y Y
    5005 Blueberry plants Y Y Y Y Y Y
    6961 Christmas trees, (1st to 2nd years) Y Y Y Y Y Y
    6962 Christmas trees, (3rd to 5th years) Y Y Y Y Y Y
    6963 Christmas trees, (6th to 9th years) Y Y Y Y Y Y
    6964 Christmas trees, (9+ years) Y Y Y Y Y Y
    6960 Christmas trees, (establishment) Y Y Y Y Y Y
    6966 Christmas trees, natural stand, harvested Y Y Y Y Y Y
    6965 Christmas trees, natural stand, pre-harvest Y Y Y Y Y Y
    5011 Currants, bushes Y Y Y Y Y Y
    6951 Flowers, fresh cut Y Y Y Y Y Y
    6949 Flowers, fresh cut, greenhouse Y          
    7110 Perennials, 1 gallon, field/container Y Y Y Y Y Y
    7112 Perennials, 2 gallon, field/container Y Y Y Y Y Y
    7140 Perennials, 7 gallon, field/container Y          
    7142 Perennials, 10 gallon, field/container Y          
    7144 Perennials, 15 gallon, field/container Y          
    7146 Perennials, 25 gallon, field/container Y          
    7148 Perennials, 30 gallon, field/container Y          
    7106 Perennials, 1 gallon, indoor Y Y Y Y Y Y
    7108 Perennials, 2 gallon, indoor Y Y Y Y Y Y
    7103 Perennials, 2.5 inch Y          
    7104 Perennials, 4 inch Y Y Y Y Y Y
    7102 Perennials, plugs/liners Y Y Y Y Y Y
    7130 Perennials, potted, indoor   Y Y Y Y Y
    7132 Perennials, potted, outdoor, nursery   Y Y Y Y Y
    7134 Perennials, rootstock, field grown Y Y Y Y Y Y
    7101 Plants, potted Y Y Y Y Y Y
    6957 Raspberry plants (canes) Y Y Y Y Y Y
    7073 Rhubarb plants Y Y Y Y Y Y
    6943 Sod, acres growing Y Y Y Y Y Y
    6945 Sod, acres harvested Y Y Y Y Y Y
    6937 Sod, acres harvested (BC Coastal Regions) Y          
    6941 Sod, acres seeded Y Y Y Y Y Y
    6956 Strawberry, plants Y Y Y Y Y Y
    7124 Trees and shrubs, 1 gallon, field/container Y Y Y Y Y Y
    7126 Trees and shrubs, 2 gallon, field/container Y Y Y Y Y Y
    7128 Trees and shrubs, 5 gallon, field/container Y Y Y Y Y Y
    7118 Trees and shrubs, 1 gallon, indoor Y Y Y Y Y Y
    7120 Trees and shrubs, 2 gallon, indoor Y Y Y Y Y Y
    7122 Trees and shrubs, 5 gallon, indoor Y Y Y Y Y Y
    7116 Trees and shrubs, 4 inch Y Y Y Y Y Y
    7117 Trees and shrubs, ball and burlap, field Y Y Y Y Y Y
    7129 Trees and shrubs, caliper, field stock Y Y Y Y Y Y
    7115 Trees and shrubs, high value ball and burlap, field stock Y Y Y Y Y Y
    7114 Trees and shrubs, plugs/liners Y Y Y Y Y Y
  • Bees and bee by-products

    Code Description BC MB NB NL NS YT
    7603 Bees, pollen Y Y Y Y Y Y
    7600 Beeswax Y Y Y Y Y Y
    7604 Honey Y Y Y Y Y Y
    7606 Honey bees Y Y Y Y Y Y
    7608 Honey bees, nuclear colony Y Y Y Y Y Y
    7610 Honey bees, package Y Y Y Y Y Y
    7616 Leaf cutter bees Y Y Y Y Y Y
  • Bison

    Code Description BC MB NB NL NS YT
    7902 Bison, breeding, bulls Y Y Y Y Y Y
    7904 Bison, breeding, cows Y Y Y Y Y Y
    7908 Bison, calves, bull Y Y Y Y Y Y
    7910 Bison, calves, heifer Y Y Y Y Y Y
    7924 Bison, two year old, bulls Y Y Y Y Y Y
    7926 Bison, two year old, heifers Y Y Y Y Y Y
    7928 Bison, yearling, bulls Y Y Y Y Y Y
    7930 Bison, yearling, heifers Y Y Y Y Y Y
  • Cattle

    Code Description BC MB NB NL NS YT
    8000 Beef, breeding, bulls Y Y Y Y Y Y
    8002 Beef, breeding, cows X X Y Y Y Y
    8007 Beef, calves, birth – 300 lb X X Y Y Y Y
    8060 Beef, feeder, cows Y Y Y Y Y Y
    8032 Beef, heifer, feeder, 301 – 400 lb X X Y Y Y Y
    8036 Beef, heifer, feeder, 401 – 500 lb X X Y Y Y Y
    8040 Beef, heifer, feeder, 501 – 600 lb X X Y Y Y Y
    8044 Beef, heifer, feeder, 601 – 700 lb X X Y Y Y Y
    8048 Beef, heifer, feeder, 701 – 800 lb X X Y Y Y Y
    8052 Beef, heifer, feeder, 801 – 900 lb X X Y Y Y Y
    8056 Beef, heifer, feeder, 901 – 1000 lb X X Y Y Y Y
    8014 Beef, heifer, feeder, 1001 – 1100 lb X X Y Y Y Y
    8018 Beef, heifer, feeder, 1101 – 1200 lb X X Y Y Y Y
    8022 Beef, heifer, feeder, 1201 – 1300 lb X X Y Y Y Y
    8028 Beef, heifer, feeder, 1301 + lb X X Y Y Y Y
    8062 Beef, replacement heifers (bred animals) X X Y Y Y Y
    8034 Beef, steer, feeder, 301 – 400 lb X X Y Y Y Y
    8038 Beef, steer, feeder, 401 – 500 lb X X Y Y Y Y
    8042 Beef, steer, feeder, 501 – 600 lb X X Y Y Y Y
    8046 Beef, steer, feeder, 601 – 700 lb X X Y Y Y Y
    8050 Beef, steer, feeder, 701 – 800 lb X X Y Y Y Y
    8054 Beef, steer, feeder, 801 – 900 lb X X Y Y Y Y
    8058 Beef, steer, feeder, 901 – 1000 lb X X Y Y Y Y
    8016 Beef, steer, feeder, 1001 – 1100 lb X X Y Y Y Y
    8020 Beef, steer, feeder, 1101 – 1200 lb X X Y Y Y Y
    8024 Beef, steer, feeder, 1201 – 1300 lb X X Y Y Y Y
    8026 Beef, steer, feeder, 1301 – 1400 lb X X Y Y Y Y
    8030 Beef, steer, feeder, 1401 + lb X X Y Y Y Y
    8063 Cattle, semen Y Y Y Y Y Y
    8100 Purebred beef, 301 – 400 lb, bulls Y Y Y Y Y Y
    8104 Purebred beef, 401 – 500 lb, bulls Y Y Y Y Y Y
    8108 Purebred beef, 501 – 600 lb, bulls Y Y Y Y Y Y
    8112 Purebred beef, 601 – 700 lb, bulls Y Y Y Y Y Y
    8116 Purebred beef, 701 – 800 lb, bulls Y Y Y Y Y Y
    8120 Purebred beef, 801 – 900 lb, bulls Y Y Y Y Y Y
    8124 Purebred beef, 901 – 1000 lb, bulls Y Y Y Y Y Y
    8082 Purebred beef, 1001 – 1100 lb, bulls Y Y Y Y Y Y
    8086 Purebred beef, 1101 – 1200 lb, bulls Y Y Y Y Y Y
    8090 Purebred beef, 1201 – 1300 lb, bulls Y Y Y Y Y Y
    8092 Purebred beef, 1301 – 1400 lb, bulls Y Y Y Y Y Y
    8096 Purebred beef, 1401 lbs +, bulls Y Y Y Y Y Y
    8098 Purebred beef, 301 – 400 lb, heifers Y Y Y Y Y Y
    8102 Purebred beef, 401 – 500 lb, heifers Y Y Y Y Y Y
    8106 Purebred beef, 501 – 600 lb, heifers Y Y Y Y Y Y
    8110 Purebred beef, 601 – 700 lb, heifers Y Y Y Y Y Y
    8114 Purebred beef, 701 – 800 lb, heifers Y Y Y Y Y Y
    8118 Purebred beef, 801 – 900 lb, heifers Y Y Y Y Y Y
    8122 Purebred beef, 901 – 1000 lb, heifers Y Y Y Y Y Y
    8080 Purebred beef, 1001 – 1100 lb, heifers Y Y Y Y Y Y
    8084 Purebred beef, 1101 – 1200 lb, heifers Y Y Y Y Y Y
    8088 Purebred beef, 1201 – 1300 lb, heifers Y Y Y Y Y Y
    8094 Purebred beef, 1301 lb +, heifers Y Y Y Y Y Y
    8070 Purebred beef, breeding, bulls Y Y Y Y Y Y
    8072 Purebred beef, breeding, cows Y Y Y Y Y Y
    8077 Purebred beef, calves, birth – 300 lb Y Y Y Y Y Y
    8071 Purebred beef, embryo Y Y Y Y Y Y
    8127 Purebred beef, heifers, bred Y Y Y Y Y Y
    8128 Purebred beef, replacement heifers Y Y Y Y Y Y
  • Dairy

    Code Description BC MB NB NL NS YT
    8200 Dairy quota, butterfat Y Y Y Y Y Y
    8202 Dairy quota, milk Y Y Y Y Y Y
    8204 Dairy, breeding, bulls Y Y Y Y Y Y
    8206 Dairy, breeding, cows Y Y Y Y Y Y
    8210 Dairy, calves, heifer Y Y Y Y Y Y
    8212 Dairy, calves, steer Y Y Y Y Y Y
    8236 Dairy, feeder 301 – 400 lb, heifers Y Y Y Y Y Y
    8240 Dairy, feeder 401 – 500 lb, heifers Y Y Y Y Y Y
    8244 Dairy, feeder 501 – 600 lb, heifers Y Y Y Y Y Y
    8248 Dairy, feeder 601 – 700 lb, heifers Y Y Y Y Y Y
    8252 Dairy, feeder 701 – 800 lb, heifers Y Y Y Y Y Y
    8256 Dairy, feeder 801 – 900 lb, heifers Y Y Y Y Y Y
    8260 Dairy, feeder 901 – 1000 lb, heifers Y Y Y Y Y Y
    8218 Dairy, feeder 1001 – 1100 lb, heifers Y Y Y Y Y Y
    8222 Dairy, feeder 1101 – 1200 lb, heifers Y Y Y Y Y Y
    8226 Dairy, feeder 1201 – 1300 lb, heifers Y Y Y Y Y Y
    8232 Dairy, feeder 1301 lb +, heifers Y Y Y Y Y Y
    8238 Dairy, feeder 301 – 400 lb, steers Y Y Y Y Y Y
    8242 Dairy, feeder 401 – 500 lb, steers Y Y Y Y Y Y
    8246 Dairy, feeder 501 – 600 lb, steers Y Y Y Y Y Y
    8250 Dairy, feeder 601 – 700 lb, steers Y Y Y Y Y Y
    8254 Dairy, feeder 701 – 800 lb, steers Y Y Y Y Y Y
    8258 Dairy, feeder 801 – 900 lb, steers Y Y Y Y Y Y
    8262 Dairy, feeder 901 – 1000 lb, steers Y Y Y Y Y Y
    8220 Dairy, feeder 1001 – 1100 lb, steers Y Y Y Y Y Y
    8224 Dairy, feeder 1101 – 1200 lb, steers Y Y Y Y Y Y
    8228 Dairy, feeder 1201 – 1300 lb, steers Y Y Y Y Y Y
    8230 Dairy, feeder 1301 – 1400 lb, steers Y Y Y Y Y Y
    8234 Dairy, feeder 1401 lb +, steers Y Y Y Y Y Y
    8266 Dairy, replacement heifers Y Y Y Y Y Y
    8302 Purebred dairy, 301 – 400 lb, bulls Y Y Y Y Y Y
    8306 Purebred dairy, 401 – 500 lb, bulls Y Y Y Y Y Y
    8310 Purebred dairy, 501 – 600 lb, bulls Y Y Y Y Y Y
    8314 Purebred dairy, 601 – 700 lb, bulls Y Y Y Y Y Y
    8318 Purebred dairy, 701 – 800 lb, bulls Y Y Y Y Y Y
    8322 Purebred dairy, 801 – 900 lb, bulls Y Y Y Y Y Y
    8326 Purebred dairy, 901 – 1000 lb, bulls Y Y Y Y Y Y
    8284 Purebred dairy, 1001 – 1100 lb, bulls Y Y Y Y Y Y
    8288 Purebred dairy, 1101 – 1200 lb, bulls Y Y Y Y Y Y
    8292 Purebred dairy, 1201 – 1300 lb, bulls Y Y Y Y Y Y
    8294 Purebred dairy, 1301 – 1400 lb, bulls Y Y Y Y Y Y
    8298 Purebred dairy, 1401 lb +, bulls Y Y Y Y Y Y
    8300 Purebred dairy, 301 – 400 lb, heifers Y Y Y Y Y Y
    8304 Purebred dairy, 401 – 500 lb, heifers Y Y Y Y Y Y
    8308 Purebred dairy, 501 – 600 lb, heifers Y Y Y Y Y Y
    8312 Purebred dairy, 601 – 700 lb, heifers Y Y Y Y Y Y
    8316 Purebred dairy, 701 – 800 lb, heifers Y Y Y Y Y Y
    8320 Purebred dairy, 801 – 900 lb, heifers Y Y Y Y Y Y
    8324 Purebred dairy, 901 – 1000 lb, heifers Y Y Y Y Y Y
    8282 Purebred dairy, 1001 – 1100 lb, heifers Y Y Y Y Y Y
    8286 Purebred dairy, 1101 – 1200 lb, heifers Y Y Y Y Y Y
    8290 Purebred dairy, 1201 – 1300 lb, heifers Y Y Y Y Y Y
    8296 Purebred dairy, 1301 lb +, heifers Y Y Y Y Y Y
    8272 Purebred dairy, breeding, bulls Y Y Y Y Y Y
    8274 Purebred dairy, breeding, cows Y Y Y Y Y Y
    8278 Purebred dairy, calves, heifer Y Y Y Y Y Y
    8280 Purebred dairy, calves, steers Y Y Y Y Y Y
    8327 Purebred dairy, heifers, bred Y Y Y Y Y Y
    8328 Purebred dairy, replacement heifers Y Y Y Y Y Y
  • Goats

    Code Description BC MB NB NL NS YT
    8902 Goats, breeding, bucks Y Y Y Y Y Y
    8904 Goats, breeding, does Y Y Y Y Y Y
    8912 Goats, kids (<=65 lbs) Y Y Y Y Y Y
    8910 Goats, kids (>=66 lbs) Y Y Y Y Y Y
    8916 Purebred goats, breeding, bucks Y Y Y Y Y Y
    8918 Purebred goats, breeding, does Y Y Y Y Y Y
    8922 Purebred goats, kids (<=65 lbs) Y Y Y Y Y Y
    8920 Purebred goats, kids (>=66 lbs) Y Y Y Y Y Y
  • Horses

    Code Description BC MB NB NL NS YT
    8558 Horses, breeding, mares Y Y Y Y Y Y
    8560 Horses, breeding, studs Y Y Y Y Y Y
    8562 Horses, colts Y Y Y Y Y Y
    8569 Horses, geldings Y Y Y Y Y Y
    8567 Horses, mares Y Y Y Y Y Y
    8561 Horses, semen Y Y Y Y Y Y
    8570 Horses, slaughter Y Y Y Y Y Y
    8572 Pregnant mare urine produced (PMU) Y Y Y Y Y Y
    8574 Purebred horses, breeding, mares Y Y Y Y Y Y
    8576 Purebred horses, breeding, studs Y Y Y Y Y Y
    8578 Purebred horses, colts Y Y Y Y Y Y
    8582 Purebred horses, slaughter Y Y Y Y Y Y
  • Other livestock

    Code Description BC MB NB NL NS YT
    7502 Alpaca, breeding, hembras Y Y Y Y Y Y
    7504 Alpaca, breeding, machos Y Y Y Y Y Y
    7506 Alpaca, cria, hembras Y Y Y Y Y Y
    7508 Alpaca, cria, machos Y Y Y Y Y Y
    7516 Alpaca, fibre Y Y Y Y Y Y
    8134 Breeding females, leased (not owned) Y Y Y Y Y Y
    8602 Chinchillas, breeding, females Y Y Y Y Y Y
    8604 Chinchillas, breeding, males Y Y Y Y Y Y
    8600 Chinchillas, pelts Y Y Y Y Y Y
    8402 Deer, breeding, bucks Y Y Y Y Y Y
    8404 Deer, breeding, does Y Y Y Y Y Y
    8410 Deer, fawn, bucks Y Y Y Y Y Y
    8412 Deer, fawn, does Y Y Y Y Y Y
    8416 Deer, feeder, bucks Y Y Y Y Y Y
    8418 Deer, feeder, does Y Y Y Y Y Y
    8421 Deer, hunt, bucks Y Y Y Y Y Y
    8419 Deer, semen Y Y Y Y Y Y
    8420 Deer, yearling, bucks Y Y Y Y Y Y
    8422 Deer, yearling, does Y Y Y Y Y Y
    8555 Donkey, geldings Y Y Y Y Y Y
    8550 Donkey, jackass Y Y Y Y Y Y
    8551 Donkey, jackass, registered Y Y Y Y Y Y
    8552 Donkey, jennys Y Y Y Y Y Y
    8553 Donkey, jennys, registered Y Y Y Y Y Y
    8452 Elk, breeding, bulls Y Y       Y
    8454 Elk, breeding, cows Y Y       Y
    8456 Elk, bulls producing velvet Y Y       Y
    8460 Elk, calves, bull Y Y       Y
    8462 Elk, calves, heifer Y Y       Y
    8453 Elk, hunt, bulls Y Y       Y
    8469 Elk, semen Y Y       Y
    8470 Elk, velvet Y Y       Y
    8474 Elk, yearling, heifers Y Y       Y
    8476 Elk, yearling, spikers Y Y       Y
    8629 Fox, breeding, reynards Y Y Y Y Y Y
    8631 Fox, breeding, vixens Y Y Y Y Y Y
    8627 Fox, pelts Y Y Y Y Y Y
    8637 Fox, pups Y Y Y Y Y Y
    7552 Llama, breeding, females Y Y Y Y Y Y
    7554 Llama, breeding, males Y Y Y Y Y Y
    7556 Llama, cria, females Y Y Y Y Y Y
    7558 Llama, cria, males Y Y Y Y Y Y
    7566 Llama, fibre Y Y Y Y Y Y
    8654 Mink, breeding, females Y Y Y Y Y Y
    8656 Mink, breeding, males Y Y Y Y Y Y
    8662 Mink, kits Y Y Y Y Y Y
    8652 Mink, pelts Y Y Y Y Y Y
    8557 Mule, johns Y Y Y Y Y Y
    8556 Mule, mollys Y Y Y Y Y Y
    8677 Rabbits, breeding, bucks Y Y Y Y Y Y
    8679 Rabbits, breeding, does Y Y Y Y Y Y
    8691 Rabbits, fryers Y Y Y Y Y Y
    8687 Rabbits, kits Y Y Y Y Y Y
    8693 Rabbits, stewers Y Y Y Y Y Y
    8423 Red deer, breeding, bulls     Y Y Y  
    8424 Red deer, breeding, cows     Y Y Y  
    8425 Red deer, bulls, producing velvet     Y Y Y  
    8426 Red deer, calves bull     Y Y Y  
    8427 Red deer, calves heifer     Y Y Y  
    8430 Red deer, feeder, heifers     Y Y Y  
    8436 Red deer, hunt, bulls     Y Y Y  
    8431 Red deer, semen     Y Y Y  
    8432 Red deer, velvet     Y Y Y  
    8433 Red deer, yearling, heifers     Y Y Y  
    8434 Red deer, yearling, spikers     Y Y Y  
    8502 Reindeer, breeding, bulls Y Y Y Y Y Y
    8504 Reindeer, breeding, cows Y Y Y Y Y Y
    8508 Reindeer, calves, bull Y Y Y Y Y Y
    8510 Reindeer, calves, heifers Y Y Y Y Y Y
    8512 Reindeer, feeder, bulls Y Y Y Y Y Y
    8514 Reindeer, feeder, heifers Y Y Y Y Y Y
    8520 Reindeer, trained Y Y Y Y Y Y
    8516 Reindeer, yearling, bulls Y Y Y Y Y Y
    8518 Reindeer, yearling, heifers Y Y Y Y Y Y
    8852 Wild boar, breeding, boars Y Y Y Y Y Y
    8854 Wild boar, breeding, sows Y Y Y Y Y Y
    8856 Wild boar, finishers Y Y Y Y Y Y
    8858 Wild boar, growers Y Y Y Y Y Y
    8862 Wild boar, weanlings Y Y Y Y Y Y
  • Poultry

    Code Description BC MB NB NL NS YT
    7680 Chickens (up to 1.4 kg) Y Y Y Y Y Y
    7681 Chickens (over 1.4 kg up to 2.7 kg) Y Y Y Y Y Y
    7682 Chickens (over 2.7 kg) Y Y Y Y Y Y
    7677 Chickens, broilers, chicks hatched Y Y Y Y Y Y
    7667 Chickens, chicks Y Y Y Y Y Y
    7654 Chickens, layers, broiler eggs for hatching Y Y Y Y Y Y
    7678 Chickens, layers, chicks hatched Y Y Y Y Y Y
    7656 Chickens, layers, eggs for consumption Y Y Y Y Y Y
    7658 Chickens, pullets Y Y Y Y Y Y
    7660 Chickens, roosters Y Y Y Y Y Y
    7702 Ducks, broilers Y Y Y Y Y Y
    7706 Ducks, drakes Y Y Y Y Y Y
    7708 Ducks, ducklings Y Y Y Y Y Y
    7712 Ducks, eggs Y Y Y Y Y Y
    7714 Ducks, hens Y Y Y Y Y Y
    7664 Eggs for consumption Y Y Y Y Y Y
    7665 Eggs for consumption, organic Y Y Y Y Y Y
    7663 Eggs for hatching Y Y Y Y Y Y
    7752 Geese, broilers Y Y Y Y Y Y
    7758 Geese, eggs Y Y Y Y Y Y
    7760 Geese, female Y Y Y Y Y Y
    7762 Geese, ganders Y Y Y Y Y Y
    7764 Geese, goslings Y Y Y Y Y Y
    7793 Partridge, broilers Y Y Y Y Y Y
    7798 Partridge, eggs for hatching Y Y Y Y Y Y
    7800 Partridge, hens Y Y Y Y Y Y
    7795 Partridge, pullets Y Y Y Y Y Y
    7796 Partridge, roosters Y Y Y Y Y Y
    7804 Pheasant, chicks Y Y Y Y Y Y
    7810 Pheasant, eggs Y Y Y Y Y Y
    7812 Pheasant, hens Y Y Y Y Y Y
    7811 Pheasant, ring neck, broilers Y Y Y Y Y Y
    7814 Pheasant, rooster Y Y Y Y Y Y
    7813 Pheasant, white, broilers Y Y Y Y Y Y
    7825 Pigeon, breeding pair Y Y Y Y Y Y
    7820 Pigeon, pullets Y Y Y Y Y Y
    7818 Pigeon, squab roasters Y Y Y Y Y Y
    7670 Purebred chickens, layers, broiler eggs for hatching Y Y Y Y Y Y
    7672 Purebred chickens, layers, eggs for consumption Y Y Y Y Y Y
    7674 Purebred chickens, pullets Y Y Y Y Y Y
    7676 Purebred chickens, roosters Y Y Y Y Y Y
    7852 Purebred turkeys, chicks Y Y Y Y Y Y
    7856 Purebred turkeys, eggs Y Y Y Y Y Y
    7858 Purebred turkeys, hens Y Y Y Y Y Y
    7860 Purebred turkeys, toms Y Y Y Y Y Y
    7888 Quail, broilers Y Y Y Y Y Y
    7895 Quail, eggs for consumption Y Y Y Y Y Y
    7893 Quail, eggs for hatching Y Y Y Y Y Y
    7894 Quail hens Y Y Y Y Y Y
    7890 Quail, pullets Y Y Y Y Y Y
    7891 Quail, roosters Y Y Y Y Y Y
    7842 Silkies, broilers Y Y Y Y Y Y
    7900 Silkies, chicks Y Y Y Y Y Y
    7847 Silkies, eggs for hatching Y Y Y Y Y Y
    7899 Silkies, hens Y Y Y Y Y Y
    7844 Silkies, pullets Y Y Y Y Y Y
    7845 Silkies, roosters Y Y Y Y Y Y
    7880 Taiwanese chickens, broilers Y Y Y Y Y Y
    7887 Taiwanese chickens, chicks Y Y Y Y Y Y
    7885 Taiwanese chickens, eggs for hatching Y Y Y Y Y Y
    7877 Taiwanese chickens, hens Y Y Y Y Y Y
    7882 Taiwanese chickens, pullets Y Y Y Y Y Y
    7883 Taiwanese chickens, roosters Y Y Y Y Y Y
    7861 Turkeys (up to 6.2 kg) Y Y Y Y Y Y
    7863 Turkeys (over 6.2 kg up to 8.5 kg) Y Y Y Y Y Y
    7865 Turkeys (over 8.5 kg up to 10.8 kg) Y Y Y Y Y Y
    7867 Turkeys (over 10.8 kg up to 13.3 kg) Y Y Y Y Y Y
    7869 Turkeys (over 13.3 kg) Y Y Y Y Y Y
    7870 Turkeys, eggs Y Y Y Y Y Y
    7872 Turkeys, hens Y Y Y Y Y Y
    7871 Turkeys, poults, breeding Y Y Y Y Y Y
    7873 Turkeys, poults, broilers Y Y Y Y Y Y
    7876 Turkeys, toms Y Y Y Y Y Y
  • Ratites

    Code Description BC MB NB NL NS YT
    7727 Emu, boomers Y Y Y Y Y Y
    7729 Emu, chicks Y Y Y Y Y Y
    7737 Emu, eggs Y Y Y Y Y Y
    7739 Emu, flyers Y Y Y Y Y Y
    7741 Emu, slaughter Y Y Y Y Y Y
    7777 Ostrich, chicks Y Y Y Y Y Y
    7783 Ostrich, eggs Y Y Y Y Y Y
    7785 Ostrich, hens Y Y Y Y Y Y
    7787 Ostrich, roosters Y Y Y Y Y Y
    7789 Ostrich, slaughter Y Y Y Y Y Y
    7827 Rheas, chicks Y Y Y Y Y Y
    7833 Rheas, eggs Y Y Y Y Y Y
    7835 Rheas, hens Y Y Y Y Y Y
    7837 Rheas, roosters Y Y Y Y Y Y
    7839 Rheas, slaughter Y Y Y Y Y Y
  • Sheep

    Code Description BC MB NB NL NS YT
    8966 Purebred sheep, breeding, ewes Y Y Y Y Y Y
    8968 Purebred sheep, breeding, rams Y Y Y Y Y Y
    8972 Purebred sheep, lambs Y Y Y Y Y Y
    8952 Sheep, breeding, ewes Y Y Y Y Y Y
    8954 Sheep, breeding, rams Y Y Y Y Y Y
    8962 Sheep, lambs (<=79 lbs) Y Y Y Y Y Y
    8960 Sheep, lambs (>=80 lbs) Y Y Y Y Y Y
    8976 Wool Y Y Y Y Y Y
  • Swine

    Code Description BC MB NB NL NS YT
    8752 Hogs, breeding, boars Y Y Y Y Y Y
    8754 Hogs, breeding, sows X X Y Y Y Y
    8763 Hogs, feeder, birth – 18 lb X X Y Y Y Y
    8764 Hogs, feeder, 19 lb – 36 lb X X Y Y Y Y
    8765 Hogs, feeder, 37 lb – 65 lb X X Y Y Y Y
    8766 Hogs, feeder, 66 lb – 100 lb X X Y Y Y Y
    8767 Hogs, feeder, 101 lb – 140 lb X X Y Y Y Y
    8768 Hogs, feeder, 141 lb – 180 lb X X Y Y Y Y
    8769 Hogs, feeder, 181 lb – 220 lb X X Y Y Y Y
    8770 Hogs, feeder, 221 lb – 240 lb X X Y Y Y Y
    8791 Hogs, feeder, 241 lb – 260+ lb X X Y Y Y Y
    8755 Hogs, gilts Y Y Y Y Y Y
    8771 Hogs, semen Y Y Y Y Y Y
    8774 Purebred hogs, breeding, boars Y Y Y Y Y Y
    8776 Purebred hogs, breeding, sows Y Y Y Y Y Y
    8789 Purebred hogs, gilts Y Y Y Y Y Y

Regional code list

  • British Columbia

    District Number District Name
    23 Alberni-Clayoquot
    51 Bulkley-Nechako
    17 Capital
    41 Cariboo
    45 Central Coast
    3 Central Kootenay
    35 Central Okanagan
    39 Columbia-Shuswap
    26 Comox Valley
    19 Cowichan Valley
    1 East Kootenay
    9 Fraser Valley
    53 Fraser-Fort George
    15 Greater Vancouver
    49 Kitimat-Stikine
    5 Kootenay Boundary
    43 Mount Waddington (Island part)
    21 Nanaimo
    37 North Okanagan
    59 Northern Rockies
    7 Okanagan-Similkameen
    55 Peace River
    27 Powell River
    47 Skeena-Queen Charlotte
    31 Squamish-Lillooet
    57 Stikine
    24 Strathcona
    29 Sunshine Coast
    33 Thompson-Nicola
  • Manitoba

    Municipality Number Municipality Name
    600 Alexander
    601 Alonsa
    102 Argyle
    602 Armstrong
    105 Bifrost-Riverton
    153 Boissevain-Morton
    109 Brenda-Waskada
    110 Brokenhead
    112 Cartier
    167 Cartwright-Roblin
    114 Clanwilliam-Erickson
    115 Coldwell
    116 Cornwallis
    118 Dauphin
    119 De Salaberry
    205 Deloraine-Winchester
    120 Dufferin
    121 East St. Paul
    101 Ellice-Archie
    124 Elton
    127 Emerson-Franklin
    126 Ethelbert
    605 Fisher
    323 Gilbert Plains
    129 Gimli
    187 Glenboro-South Cypress
    142 Glenella-Lansdowne
    606 Grahamdale
    132 Grandview
    111 Grassland
    133 Grey
    331 Hamiota
    135 Hanover
    609 Harrison Park
    208 Headingley
    182 Hillsburg-Roblin-Shell River
    604 Kelsey
    196 Killarney-Turtle Mountain
    138 La Broquerie
    139 Lac Du Bonnet
    143 Lakeshore
    144 Lorne
    145 Louise
    146 Macdonald
    147 McCreary
    149 Minitonas-Bowsman
    159 Minto-Odanah
    151 Montcalm
    152 Morris
    154 Mossey River
    617 Mountain
    188 Norfolk Treherne
    155 North Cypress-Langford
    156 North Norfolk
    999 Northern Region
    157 Oakland-Wawanesa
    107 Oakview
    161 Pembina
    610 Piney
    162 Pipestone
    163 Portage La Prairie
    192 Prairie Lakes
    403 Prairie View
    611 Reynolds
    164 Rhineland
    181 Riding Mountain West
    165 Ritchot
    443 Riverdale
    168 Rockwood
    169 Roland
    170 Rosedale
    353 Rossburn
    172 Rosser
    445 Russell-Binscarth
    184 Sifton
    449 Souris-Glenwood
    189 Springfield
    174 St. Andrews
    176 St. Clements
    177 St. Francois Xavier
    178 St. Laurent
    190 Stanley
    175 Ste. Anne
    359 Ste. Rose
    612 Stuartburn
    193 Swan Valley West
    194 Tache
    195 Thompson
    122 Two Borders
    197 Victoria
    198 Victoria Beach
    199 Wallace-Woodworth
    185 West Interlake
    201 West St. Paul
    200 Westlake-Gladstone
    202 Whitehead
    203 Whitemouth
    590 Winnipeg, City
    206 Woodlands
    183 Yellowhead
  • New Brunswick

    County Number County Name
    6 Albert
    11 Carleton
    2 Charlotte
    15 Gloucester
    8 Kent
    5 Kings
    13 Madawaska
    9 Northumberland
    4 Queens
    14 Restigouche
    1 St. John
    3 Sunbury
    12 Victoria
    7 Westmorland
    10 York
  • Nova Scotia

    County Number County Name
    5 Annapolis
    14 Antigonish
    17 Cape Breton
    10 Colchester
    11 Cumberland
    3 Digby
    13 Guysbourough
    9 Halifax
    8 Hants
    15 Inverness
    7 Kings
    6 Lunenburg
    12 Pictou
    4 Queens
    16 Richmond
    1 Shelburne
    18 Victoria
    2 Yarmouth
  • Yukon

    District Number District Name
    1 Dawson-Mayo
    2 Kluane
    3 Pelly-Faro-Carmacks
    4 Watson Lake
    5 Whitehorse

Expense and unit of measurement code lists

  • Expense code list

    Code Expenses
    9815 Arm's length salaries
    9836 Commissions and levies
    9661 Containers and twine
    9799 Electricity
    9662 Fertilizer and soil supplements
    9801 Freight and shipping
    9802 Heating fuel
    9665 Insurance premiums (crop or production)
    9764 Machinery (gasoline, diesel fuel, oil)
    9714 Minerals and salts
    9663 Pesticides and chemical treatments
    9953 Private insurance premiums for allowable commodities
    9822 Storage/drying
    9713 Veterinary fees, medicine, and breeding fees
  • Units of measurement code list

    Code Description
    8 Bales, large
    7 Bales, small
    4 Bushels
    16 CWT
    5 Kilograms
    10 Litres
    64 Other
    1 Pounds
    2 Tonnes

Productive capacity list

  • Productive capacity list

    Code Description Units
    100 Alpaca Number of females that have birthed
    101 Bison Number of females that have birthed
    159 Blue leg, breeder hatching eggs Number of producing hens
    158 Blue leg, broilers Number sold
    104 Cattle Number of females that have birthed
    171 Cattle, bred heifers Number sold
    151 Cattle, semen Number of straws sold
    143 Chicken, broilers Number of kgs produced
    108 Chicken, layers, broiler eggs for hatching Number of producing hens
    109 Chicken, layers, eggs for consumption Number of producing hens
    157 Chicken, Taiwanese, breeder, hatching eggs Number of producing hens
    156 Chicken, Taiwanese, broilers Number sold
    197 Chickens, pullets Number of animals fed
    193 Chinchillas Number of females that have birthed
    181 Custom fed bison Number of animal feed days
    141 Custom fed cattle Number of animal feed days
    198 Custom fed chickens pullets Number of animals fed
    190 Custom fed elk Number of animal feed days
    184 Custom fed goats Number of animal feed days
    142 Custom fed hogs Number of animal feed days
    200 Custom fed mink Number of animals fed
    182 Custom fed sheep Number of animal feed days
    113 Dairy Number of kgs of butterfat/day
    115 Deer Number of females that have birthed
    175 Deer, feeders Number of animals fed
    152 Deer, semen Number of straws sold
    178 Donkeys Number of females that have birthed
    168 Ducks, breeder hatching eggs Number of producing hens
    116 Ducks, broiler Number sold
    117 Elk Number of females that have birthed
    118 Elk, bulls producing velvet Number of bulls producing
    173 Elk, feeders Number of animals fed
    150 Elk, semen Number of straws sold
    119 Emu Number of females that have birthed
    102 Feeder bison (fed up to 700 lbs) Number of animals fed
    103 Finished bison (fed over 700 lbs) Number of animals fed
    105 Feeder cattle (fed up to 900 lbs) Number of animals fed
    106 Finished cattle (fed over 900 lbs) Number of animals fed
    112 Feeder dairy cattle (fed up to 900 lbs) Number of animals fed
    111 Finished dairy cattle (fed over 900 lbs) Number of animals fed
    194 Fox Number of females that have birthed
    169 Geese, breeder hatching eggs Number of producing hens
    121 Geese, broiler Number sold
    122 Goats Number of females that have birthed
    191 Goats, dairy Number of females in milk producing herd
    183 Goats, feeders Number of animals fed
    123 Hogs, farrow to finish Number of females that have birthed
    145 Hogs, farrowing Number of females that have birthed
    124 Hogs, feeders (fed over 50 lbs) Number of animals fed
    180 Hogs, gilts Number sold
    125 Hogs, nursery (fed up to 50 lbs) Number of animals fed
    149 Hogs, semen Number of straws sold
    126 Honey bees, producing (hives) Number of hives producing
    176 Horse, feeders Number of animals fed
    192 Horse, semen Number of straws sold
    174 Quail, layers, eggs for consumption Number of producing hens
    127 Horses Number of females that have birthed
    129 Leaf cutter bees, producing (gallons) Number of gallons of bees pollinating
    130 Llama Number of females that have birthed
    195 Mink Number of females that have birthed
    132 Ostrich Number of females that have birthed
    161 Partridge, breeder hatching eggs Number of producing hens
    160 Partridge, broilers Number sold
    163 Pheasant, ring neck, breeder hatching eggs Number of producing hens
    162 Pheasant, ring neck, broilers Number sold
    165 Pheasant, white, breeder, hatching eggs Number of producing hens
    164 Pheasant, white, broilers Number sold
    128 Pregnant mare urine (PMU) produced Number of grams contracted
    167 Quail, breeder hatching eggs Number of producing hens
    166 Quail, broilers Number sold
    196 Rabbits Number of females that have birthed
    187 Red deer Number of females that have birthed
    186 Red deer, bulls producing velvet Number of bulls producing
    188 Red deer, semen Number of straws sold
    136 Reindeer Number of females that have birthed
    137 Rheas Number of females that have birthed
    138 Sheep Number of females that have birthed
    172 Sheep, feeders Number of animals fed
    155 Silkies, breeder, hatching eggs Number of producing hens
    154 Silkies, broilers Number sold
    170 Squab, breeding set Number of breeding sets
    153 Turkey, breeder, hatching eggs Number of producing hens
    144 Turkey, broilers Number of kgs produced
    199 Turkey, poults Number of poults hatched
    140 Wild boar Number of females that have birthed
    177 Wild boar, finishers Number of animals fed