2023 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 2023
• farm in British Columbia, Manitoba, Newfoundland and Labrador, Nova Scotia, New Brunswick, Northwest Territories 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)

Don't 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: info@AFSC.ca

British Columbia

British Columbia AgriStability Administration
Ministry of Agriculture and Food
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: aicstability@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 2023 AgriStability and AgriInvest form without penalty is September 30, 2024. 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, Northwest Territories or 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”.

2023 Did you know?

Corporations can file their form electronically

Corporations can file their 2023 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 2023 program year, you must:

• file a Corporation/Co-operative and Special Individual form by December 31, 2024
• file a 2023 Canadian income tax return reporting eligible farming income (loss) by December 31, 2024 (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 6 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 6 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 page 3 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.

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 80% of your decline that is beyond the 30%.

2023 Reference margins will be calculated as follows:

• If you participated in the program in any of the past 4 years, we'll calculate your reference margin using the program margins for the previous 5 years. The highest and lowest program margins are dropped and the remaining 3 are averaged. This is called an Olympic average.
• If you did not participate in the program in the past 4 years, we'll calculate your reference margin using an average of the 3 previous program margins. We'll continue to calculate your reference margin using 3 previous program margins until you have 5 years of historical information on file.
• If you did not have farming activity in one or more of the 5 previous years, your reference margin will be calculated using an average of the 3 previous years. If you did not have farming activity in any of the 3 previous years, we'll 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'll 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)
• 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 2023 program year, you must:

• file a Corporation/Co-operative and Special Individual form by December 31, 2024
• file a 2023 Canadian income tax return reporting eligible farming income (loss) by December 31, 2024 (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. 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'll send you a Deposit Notice showing your deposit options.

Chapter 2: Participating in AgriStability and AgriInvest

Important deadlines

• April 30, 2023
  • deadline to enrol for 2023 AgriStability.
• September 30, 2024
  • initial deadline to submit your 2023 AgriStability and AgriInvest form without a late filing penalty
• December 31, 2024
  • final deadline to file your 2023 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 2023 AgriStability and AgriInvest form with a late filing penalty

We'll 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, 2024 are not eligible for benefits.

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

You must complete and send in your 2023 form by December 31, 2024 if you received an AgriStability Interim Payment or a Targeted Advance Payment (or both) for the 2023 program year. If you do not, you must repay the money you received.

We'll 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, 2024 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, Northwest Territories or 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'll 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'll call your contact person if we have a question. We'll 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'll contact you directly if we have a question.

Tick 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 5 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 2023 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 don't 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 2023 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 2023 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 don't have to fill in this section if you farm in Newfoundland and Labrador or Northwest Territories.

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 tick “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.

Tick 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 2023 fiscal period must end in the 2023 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?

Tick 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 2023 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 and cannabis by-products (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 and cannabis by-products (except for industrial hemp). Report woodlot sales using code 259 and cannabis using code 382.
• allowable commodities using the commodity codes on the “Commodity sales and program payments” section of the 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 payments” 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:

• or 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.
• for the gross amount, enter the income as a commodity sale using the code for that commodity. Report related purchases 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'll 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 2023 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 686 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)

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, payments to replace allowable commodities 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

Don't 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

Don't 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)”. Don't 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)”. Don't 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 2023 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 your 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 and cannabis by-products (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 2 columns in the “Summary of income” table. Add the totals for your gross farming income.

Expenses

For AgriStability, there are 2 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'll 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'll 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'll 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 weed-mats.

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 transporting eligible commodities or eligible inputs as required for your farming operating. 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. Don't 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.

Don't 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.

Don't 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

Don't 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 page 19 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 that are not listed and are not allowable for AgriStability, 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 3 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 “Accounts 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 (page 50): 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 (page 77): includes the unit of measurement codes (for“Crop inventory valuation and productive capacity” section.
• Expense code list (page 77): includes the codes and descriptions of the allowable expenses to fill in the “Purchased inputs” and “Accounts payable” sections.
• Commodity list (Page 42): includes codes and descriptions of commodities to fill in the “Purchased inputs”, “Deferred income and receivables”, and “Accounts payable” sections.
• Program payment lists (Page 46): includes codes and descriptions of program payments to fill in the “Deferred income and receivables” section.
• Productive capacity list (Page 78): includes codes and units used to fill in other commodities that are not listed in the “Live-stock 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 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'll 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'll 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?

Tick “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, tick “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 2022 to the ending amount in your 2023 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 2023 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 period.

Quantity produced

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

Ending inventory

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

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 2023 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 2023 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 2023 fiscal period. Don't report ending inventories or production from your previous fiscal period.

Enter any income from the sales of 2023 crops that you will receive in your 2024 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 2023 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 (on page 50) 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 2023 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 2023 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

• Capital (17)
• Cowichan Valley (19)
• Nanaimo (21)
• Alberni-Clayoquot (23)
• Comox-Strathcona (25)
• Greater Vancouver (15)
• Powell River (27)
• Fraser Valley (9)
• Sunshine Coast (29)
• Squamish-Lillooet (31)

Christmas trees

There are 2 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.

Don't 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 3 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 2022 to the ending amount in the 2023 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 2023 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 2023 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.

Don't 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 2023 fiscal period.

Calves born in your 2023 fiscal period are not reported in the “Livestock productive capacity” section. Don't 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 2023 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, make sure 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 2023 (a 90 kg/200 lb weight gain or a minimum of 60 days on feed). Group the animals fed based on either:

• the sale weight, if sold in your fiscal period
• expected sale weight, if not sold in your fiscal period

Don't 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

Don't 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.

Don't 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

Don't 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 2023 fiscal period. Include any applicable 2023 fall applications and any prepaid purchases in 2023 that are designated for the 2024 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.

Don't 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 2023 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 2024

Enter the dollar value of the account receivable or deferred income item that is owed to you at the end of your 2023 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 2023 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 2023 crop that occurred in the 2024 fiscal year as an ending receivable, once your entire 2023 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 2023 crop
• received all of your income from your 2023 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.

Don't 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)

Don't 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

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• Grains, oilseeds and special crops

  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

  Edible horticulture

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

• Berries

  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

  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

  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

  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

  Vegetables - Greenhouse

  Commodity	Code
  Cherry tomatoes	233
  Cucumbers	234
  Lettuce	235
  Peppers	236
  Tomatoes	237

• Non-Edible Horticulture

  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

  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

  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

  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

  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

  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

  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

  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

  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 payment list A

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• 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)Program payment list A note *	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
  Table 1 Note * This code should only be used for AgriRecovery programs (allowable for AgriStability) not specifically listed above Return to Program payment list A note * referrer

• 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

• 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

• 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

• 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

• Ontario - Program payments

  Program payment - included in AgriStability and AgriInvest calculations	AgriStability	AgriInvest	Code
  Ontario
  Ontario special beekeepers fund	x		552

• 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

• 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

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 payment list B

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• 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)Program payment list B note *	632
  Production insurance premium adjustment	499
  Special farm assistance	560
  Tobacco transition program	606
  Transitional financial assistance program (TFA)	427
  Young farmer rebate	559
  Table 2 Note * This code should only be used for AgriRecovery programs (allowable for AgriStability) not specifically listed above Return to Program payment list B note * referrer

• 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 shaded, use this code on your form. You must provide your own price for this commodity. Refer to the guide for more information.

Inventory code list

Display allCollapse all

• Edible horticulture

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

• Forage

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

• Forage seed

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

• Grains and oilseeds

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

• Inedible horticulture

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

• Bees and bee by-products

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

• Bison

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

• Cattle

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

• Dairy

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

• Goats

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

• Horses

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

• Other livestock

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

• Poultry

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

• Ratites

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

• Sheep

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

• Swine

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

Regional code list

Regional code list

Display allCollapse all

• 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

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• 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

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• 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