2024 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 2024
  • 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 deadlines to send your 2024 Statement A form without penalty are:

  • June 30, 2025 for AgriStability participants (except participants in British Columbia)
  • September 30, 2025 for AgriInvest participants and AgriStability participants in British Columbia

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”.

2024: What’s new?

Changes to AgriStability deadlines

The following deadlines are for participants in Manitoba, Nova Scotia, New Brunswick, Newfoundland and Labrador, Northwest Territories and Yukon.

AgriStability deadlines for participants in British Columbia remain unchanged.

June 30, 2025

  • initial deadline to submit your 2024 Statement A form without a late filing penalty

September 30, 2025

  • final deadline to submit your 2024 Statement A form with a late filing penalty
  • final deadline to file your 2024 income tax return reporting farming income (loss) to the Canada Revenue Agency to be eligible for AgriStability benefits

2024: Did you know?

Corporations can file their form electronically

Corporations can file their 2024 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 2024 program year, you must:

  • file a Statement A form by the September 30, 2025 final deadline (December 31, 2025 for participants from British Columbia)
  • file a 2024 Canadian income tax return reporting eligible farming income (loss) by September 30, 2025 (except Status Indians farming on a reserve in Canada who are exempt from filing an income tax return). The deadline is December 31, 2025 for participants in British Columbia.
  • 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%.

2024 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 2024 program year, you must:

  • file a Statement A form by December 31, 2025
  • file a 2024 Canadian income tax return reporting eligible farming income (loss) by December 31, 2025 (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 AgriStability deadlines

Participants in Manitoba, Nova Scotia, New Brunswick, Newfoundland and Labrador, Northwest Territories and Yukon

  • April 30, 2024
    • deadline to enrol for 2024 AgriStability.
  • June 30, 2025
    • initial deadline to submit your 2024 Statement A form without a late filing penalty
  • September 30, 2025
    • final deadline to submit your 2024 Statement A form with a late filing penalty
    • final deadline to file your 2024 income tax return reporting farming income (loss) to the Canada Revenue Agency to be eligible for AgriStability program benefits

Participants in British Columbia

  • April 30, 2024
    • deadline to enrol for 2024 AgriStability.
  • September 30, 2025
    • initial deadline to submit your 2024 Statement A form without a late filing penalty
  • December 31, 2025
    • final deadline to submit your 2024 Statement A form with a late filing penalty
    • final deadline to file your 2024 income tax return reporting farming income (loss) to the Canada Revenue Agency to be eligible for AgriStability program benefits

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 the final deadline are not eligible for AgriStability 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 2024 form by the final deadline if you received an AgriStability Interim Payment or a Targeted Advance Payment (or both) for the 2024 program year. If you do not, you must repay the money you received.

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

Important AgriInvest deadlines

  • September 30, 2025
    • initial deadline to submit your 2024 Statement A form without a late filing penalty
  • December 31, 2025
    • final deadline to submit your 2024 Statement A form with a late filing penalty
    • final deadline to file your 2024 income tax return reporting farming income (loss) to the Canada Revenue Agency to be eligible for AgriInvest benefits

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, 2025 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 Statement A 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 2024 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 2024 tax return(s) or optional return, such as a return of rights and things

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 2024 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 2024 fiscal period must end in the 2024 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 2024 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.

Example

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

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

Example

Your receipt from the processor shows:

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

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

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

Example

Your cash ticket from the elevator shows:

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

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

Payment in kind

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

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

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

Example

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

Gifts

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

Crop share

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

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

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

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

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

Example 1

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

Example 2

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

Commodity futures

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

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

Report commodity futures as follows:

  • 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 2023 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 2024 fiscal period, report:

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

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

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

Income earned from the use of commodities

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

Inventory adjustments

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

Income from program payments

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

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

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

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

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

Example

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

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

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

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

Canadian Food Inspection Agency (CFIA) payments

Enter the portion of CFIA payments you received for:

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

COVID-19 program payments

Livestock set aside program

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

Mandatory isolation support for temporary foreign workers program (MISTFWP)

Use code 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.

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 2024 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.

Example

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

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

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

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

For AgriStability participants

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

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

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

  • the “End of year price” column for the “Crop inventory valuation and productive capacity”, and “Livestock inventory valuation” sections
  • the “Purchased inputs”, “Deferred income and receivables”, and “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
  • 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 2023 to the ending amount in your 2024 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 2024 fiscal period.

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

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

Example

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

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

Unseedable acres

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

Example

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

If you planned to produce multi-stage crops, report the unseedable acres for each multi-stage commodity you planned to seed in your fiscal 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 2022 but no longer seeded or produced in 2023

If you had inventory at the end of your 2022 fiscal period for a commodity you did not produce in 2023:

  • 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 2024 fiscal period

Landlords/tenants

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

Example

You rent 300 acres in a crop share agreement. You receive 2/3 of the crop and pay 2/3 of the allowable expenses. Your landlord receives the remaining 1/3 of the crop and pays 1/3 of the allowable expenses. In 2024, the rented land produces 300 tonnes of wheat.

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

  • 200 acres
  • 200 tonnes of wheat

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

  • 100 acres
  • 100 tonnes of wheat

Commodity pools

If you sold commodities into a pool, enter the full value of your commodity even if you only received a portion of the payment in your 2024 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 2024 fiscal year-end as a receivable in the "Deferred income and receivables" section of the form.

Example

In 2024 you sold 10 tonnes of wheat through the G3 Canada Limited. You received initial and adjusted pool payments of $2,554.50 in 2024, and estimate that the final payment you will receive in 2024 will be $645.50.

Enter:

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

Perishable horticulture crops

A perishable horticulture or floriculture crop:

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

Enter only the "Quantity produced" from your 2024 fiscal period. Don't report ending inventories or production from your previous fiscal period.

Enter any income from the sales of 2024 crops that you will receive in your 2025 fiscal period in the “Deferred income and receivables” section.

Swath grazing

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

Organic production

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

Unharvestable acres

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

Snowed-under crops

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

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

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

Example

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

Enter the following as crops inventory:

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

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

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

Standing crops

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

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

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

Example

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

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

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

Multiple crops

In provinces such as British Columbia, you may be able to harvest your commodity early enough to plant another commodity on those same acres. If you harvest both commodities in your 2024 fiscal period, report each commodity’s acreage and production in your crop inventory.

Example

You planted 2 acres of strawberries and harvested the berries early in the summer. You then removed the strawberry plants and planted potatoes which you harvested in the fall.

Enter:

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

Multi-stage crops

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

Use the Inventory code list (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 2024 fiscal year.

The multi-stage crops include:

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

In British Columbia, multi-stage crops also include:

  • cranberries
  • hops
  • sweet cherries
  • apples

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

  • lowbush blueberries
  • cranberries

Highbush blueberries and grapes

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

Lowbush blueberries

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

Sod

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

Example

You seeded 150 acres at the end of 2024 and harvested them in 2025. Enter 150 acres using code "6941 - Sod, acres seeded".

Example 2

You seeded 150 acres in 2023 but did not harvest those acres until 2025. Enter 150 acres using code “6943 - Sod, acres growing”.

If you harvested and then re-seeded the same sod acres in your 2024 fiscal period, enter the acres twice.

Example

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

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

  • use code “6937 - Sod, acres harvested (BC Coastal Regions)” to report your sod
  • only enter your acres once, even if you had more than one harvest within your fiscal period
  • Capital (17)
  • 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.

Example

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

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

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

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 2023 to the ending amount in the 2024 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 2024 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 2024 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)

Example

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

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

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

Livestock productive capacity

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

Livestock lease agreements

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

Example

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

Productive animals

Code 104 - Cattle

Enter the number of cows that calved in your 2024 fiscal period.

Calves born in your 2024 fiscal period are not reported in the “Livestock productive capacity” section. Don't report calves that were born in your 2023 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 2024 fiscal period. Enter the sows based on the type of operation (farrowing or farrow to finish).

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

Example

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

If your hog operation only produced for part of the year, 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 2024 (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

Example

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

Custom fed livestock

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

Example

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

Supply managed commodities

Enter the amount of quota and contract you held.

Ranch fur operators

Enter the number of females that birthed.

Other (specify below)

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

Purchased inputs

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

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 2024 fiscal period. Include any applicable 2024 fall applications and any prepaid purchases in 2024 that are designated for the 2025 fiscal period.

Example

Based on a December 31st fiscal year-end:

In October 2024, you purchased $45,000 worth of fertilizer. You used half of it in your 2024 fiscal period and carried the other half over to the 2025 fiscal period as inventory. Enter a total of $45,000 in the “End of year amount $” column.

Livestock owners and custom feedlot operators with prepared feed purchases

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

Ranch fur operators with prepared feed purchases

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

Deferred income and receivables

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

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 2024 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 2025

Enter the dollar value of the account receivable or deferred income item that is owed to you at the end of your 2024 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 2024 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 2024 crop that occurred in the 2025 fiscal year as an ending receivable, once your entire 2024 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 2024 crop
  • received all of your income from your 2024 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

  • Grains, oilseeds and special crops

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Program payment list A

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

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

  • Program payments

    Program payment - included in AgriStability and AgriInvest calculations AgriStability AgriInvest Code
    AgriInsurance (production/crop insurance)-Edible horticulture crops x x 402
    AgriInsurance (production/crop insurance)-Grains, oilseeds, and special crops x x 401
    AgriInsurance (production/crop insurance)-Non-edible horticulture crops x x 470
    AgriInsurance (production/crop insurance)-Other commodities, including livestock x x 463
    AgriRecovery drought assistance payments (allowable) x   774
    Canadian Food Inspection Agency (CFIA) payment for allowable commodities x x 663
    Canadian Food Inspection Agency (CFIA) payment for other amounts x   665
    Canadian Food Inspection Agency (CFIA) payment for supply managed commodities x   664
    COVID-19 - AgriRecovery - Livestock set aside programs x x 699
    COVID-19 - Other assistance payments (allowable income) x   687
    COVID-19 - Temporary foreign worker subsidy payments x   686
    COVID-19 - Wage subsidy payments for arm's length salaries x   684
    Crop cover protection program x   473
    Cull breeding swine program (all provinces) x   582
    Dairy Direct Payment Program (DDPP) x   683
    Livestock feed insurance program x x 412
    Livestock price insurance   x 667
    Other AgriRecovery program (allowable income)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
  • British Columbia - Program payment

    Program payment - included in AgriStability and AgriInvest calculations AgriStability AgriInvest Code
    British Columbia
    2021 Canada – British Columbia wildfire and drought recovery initiative (allowable portion) x 786
    2021 Canada – British Columbia flood recovery program for food security x 788
  • 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
    2021 Canada – Manitoba herd management drought assistance program x 784
    2023 Canada – Manitoba bee mortality assistance program x 785
  • 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
    2021 Canada – Ontario dry weather AgriRecovery initiative x 789
    Canada – Ontario overwinter bee colony loss replacement initiative (2021-2022) x 790
    Canada – Ontario grapevine winter injury initiative (2021-2022) x 791
  • 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
    Fiona agriculture support program (PEI) x 783
  • 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 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
    2021 Canada – British Columbia wildfire and drought recovery initiative (non-allowable portion) 787
  • 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.
  • 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

  • British Columbia

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

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

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

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

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

Expense and unit of measurement code lists

  • Expense code list

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

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

Productive capacity list

  • Productive capacity list

    Code Description Units
    100 Alpaca Number of females that have birthed
    101 Bison Number of females that have birthed
    159 Blue leg, breeder hatching eggs Number of producing hens
    158 Blue leg, broilers Number sold
    104 Cattle Number of females that have birthed
    171 Cattle, bred heifers Number sold
    151 Cattle, semen Number of straws sold
    143 Chicken, broilers Number of kgs produced
    108 chickens, breeder, broiler hatching eggs 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