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
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".

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
TDD: 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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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

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

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.

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)

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.

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.

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

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.

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.

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.

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 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.

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.