2025 AgriStability Program Missing Margin Information Guide

Before you start

Use this guide to complete the forms you need to participate in the 2025 AgriStability Program.

Review this guide to make sure you fill out your forms correctly. Providing correct information helps us to accurately calculate your benefits and prevents processing delays.

Read the following information before you complete the forms

Confidential information and participant consent

Agriculture and Agri-Food Canada (AAFC) and the Canada Revenue Agency (CRA) are committed to protecting the privacy of your information. The personal information you provide on the Missing Margin Information form (hereafter this form) or in documents you submit in support of this form, is collected under the authority of the Farm Income Protection Act and will be used exclusively for the purpose of:

• administering your participation in the AgriStability program
• determining your eligibility for benefits
• verifying the accuracy of the information submitted
• issuing tax receipts
• administering benefits under other farm income and special assistance programs
• auditing, analyzing, and evaluating the AgriStability and special assistance programs by the Administration, AAFC, the provincial or territorial governments or third parties engaged for that purpose

By completing this form you authorize the Administration, the provincial and territorial governments, administrators of other farm income and special assistance programs, and third parties possessing information relevant to the administration of, and your participation in, the AgriStability program to share such information with AAFC.

All applicants except Status Indians and Band farms: by completing this form, you authorize the CRA to share information from this form and any other information not provided by the applicant on their form that CRA has already obtained, with AAFC, and you authorize AAFC, where relevant, to share the information on the form and any additional information that is provided as the application is processed, with the CRA, the Administration, provincial and territorial governments and with the administrators of other federal/provincial/territorial farm programs and with other government departments or agencies as required by law.

Status Indians and Band farms: AAFC agrees that information provided by Status Indians and Band farms to the AgriStability program will not be disclosed to CRA by the Administration, unless disclosure is required by law. By completing and submitting this form you authorize the Administration to share information from this form with AAFC, and authorize AAFC, where relevant, to share the information on the form and any additional information that is provided as the application is processed, with provincial or territorial governments and with the administrators of other federal/provincial/territorial farm programs.

If you do not consent to the sharing of information described herein you may be ineligible to participate in the AgriStability program or receive benefits or adjustments to benefits under the AgriStability program.

Personal information will be handled in accordance with the Privacy Act. You have the right to the protection and correction of, and access to, your personal information.

For personal information under the control of AAFC, these rights may be exercised by contacting the AAFC Access to Information and Privacy Director at aafc.atip-aiprp.aac@agr.gc.ca.

You also have the right to file a complaint with the Office of the Privacy Commissioner of Canada concerning AAFC’s handling of your personal information.

Details of the collection, use, disclosure, and retention of personal information are described in the Personal Information Bank, the Net Income Stabilization Account (NISA), AAFC PPU 183.

In addition, by submitting this form for benefits under the AgriStability program, you:

1. certify that the information provided is complete and correct
2. declare that the structure of this farming operation has not been altered or created for the purpose of manipulating program benefits or avoiding prescribed maximum limits on program payments
3. understand and agree that any interim or targeted advance payment of AgriStability program funds will be deducted in the calculation of a final AgriStability program payment
4. agree that you will repay any amounts paid to you by the AgriStability program that are in excess of the amount calculated under the program rules and understand that any amount you owe to the Crown may be subtracted from any payments to be sent to you by the Crown
5. understand that interest will be charged on overpayments
6. understand and agree that the information you submit may be combined with the information of other participants for the purposes of determining AgriStability benefits, and consent to the disclosure of information pertaining to you or your financial affairs to the other participants whose information is being combined with yours
7. understand and certify that where you have provided information about other individuals or entities you have been authorized by those individuals or entities to provide that information
8. understand and agree that where you have provided information about other individuals or entities, if they request to see the information you have submitted about them, the Administration will give them access to that information
9. consent to third parties, CRA and other government programs disclosing to the Administration, upon its request, any information pertaining to you or your financial affairs which the Administration considers necessary for the purpose of verifying the AgriStability benefit or the information provided on this form
10. understand that it is a criminal offence to make a false statement in application for program benefits and any declarations made are subject to audit

The business risk management program applicant acknowledges that individuals who are subject to the provisions of the Conflict of Interest Act (S.C. 2006, c.9, s.2), the Conflict of Interest Code for Members of the House of Commons, the Ethics and Conflict of Interest Code for Senators, the Values and Ethics Code for the Public Sector or any other conflicts of interests or values and ethics codes applicable within provincial or territorial governments or specific organizations, shall not derive any direct benefit resulting from this application unless the provision or receipt of such benefit is permitted in such legislation, policy or codes.

AgriStability overview

AgriStability is a voluntary business risk management program that provides support when you experience larger income losses. AgriStability is cost shared by the federal and provincial/territorial governments on a 60/40 basis.

AgriStability is based on margins:

• Program margin – your allowable income minus your allowable expenses adjusted for changes in purchased inputs, receivables, payables and inventory.
• Reference margin – an average of your program margins for the past 5 years with adjustments made to reflect significant changes to the size or structure of your farm. We drop the highest and lowest years and average the remaining years.

Generally, you will receive an AgriStability payment when your program margin in the current year falls more than 30% below your reference margin. For the 2025 program year only, the compensation rate has increased from 80% to 90%. AgriStability will cover 90% of your decline that is beyond the 30%.

Your reference margins will be calculated as follows:

• If you participated in the program in any of the past 4 years, we will 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 last 4 years, we will calculate your reference margin using an average of the 3 previous program margins
  • We will 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 1 or more of the 5 previous years, your reference margin will be calculated using an average of the 3 previous program year margins
  • If you did not have farming activity in any of the 3 previous years, we will create margins for any missing years using industry averages

Participation overview

Participants include:

• individual producers
• landlords in a crop or livestock share joint venture^{Footnote 1}
• partners in a partnership
• corporations
• co-operatives
• communal organizations
• estates
• trusts
• limited partnerships^{Footnote 2}
• Status Indians and Band farms farming on a reserve

To participate in AgriStability, you must:

• pay an enrolment fee
• submit a form by the final deadline for the program year
• file an income tax return reporting farming income (loss) by the final deadline for the program year

Generally, you are eligible for AgriStability if you earn income from the primary production of agricultural commodities and you:

• farm in Canada
• complete a minimum of 6 consecutive months of farming activity and a production cycle, unless you experienced a disaster
• enrol in the program, pay your fee and file a form by the applicable deadlines
• file an income tax return reporting farming income (loss) to the Canada Revenue Agency by the final filing deadline for the program year (except Status Indians farming on a reserve in Canada who are exempt from filing a tax return)^{Footnote 3}

We may waive the requirements to complete 6 months of consecutive farming activity and a production cycle if you experienced a disaster.

For complete program rules, see the AgriStability Program Guidelines.

Important deadlines

• June 30, 2026
  • initial deadline to file your 2025 AgriStability form without a late filing penalty
• September 30, 2026
  • final deadline to file your 2025 AgriStability form with a late filing penalty
  • final deadline to file your 2025 income tax return reporting farming income (loss) to the Canada Revenue Agency to be eligible for Agristability program benefits

We will reduce your benefit by $500 for each month (or part of a month) you submit your form between the initial and final deadline dates.

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

If a deadline falls on a Saturday, Sunday, or public holiday, you have until the next business day to send the information.

Send us your completed forms

Send your completed forms to us in My AAFC Account, by mail or fax.

• Using My AAFC Account is the quickest and most secure way to send us your forms.
  • sign in or sign up to access your My AAFC Account
  • upload your form and send it as an attachment using the Messages feature in the online My AAFC Account portal
• By mail:
  AgriStability Administration
  PO Box 3200
  Winnipeg MB R3C 5R7
• By fax toll-free: 1-877-949-4885

Completing your Missing Margin Information forms

Income and expenses

Use the most recent AgriStability and AgriInvest Harmonized Guide to complete this form. For a copy of the guide, contact us at 1-866-367-8506.

Operation number (#)

If you have more than 1 farming operation:

• complete a form for each operation
• number each operation in the same order as the last time you applied
• send all forms together

Participant identification

Name and participant identification number (PIN)
Enter your name and PIN. You can find you PIN on your Enrolment notice.

Fiscal period

Enter the fiscal period for this operation. Report the beginning and end of the farming operation’s business year by the year, month and day.

Method of accounting

Use the same method of reporting (cash or accrual) that you use for income tax. Enter:

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

Income

Follow the instructions in the most recent AgriStability and AgriInvest Harmonized Guide to report your commodity sales, program payments and other farming income that you reported for tax purposes.

Expenses

Follow the instructions in the most recent AgriStability and AgriInvest Harmonized Guide to report your commodity purchases, repayments of program benefits, allowable expenses and non-allowable expenses that you reported for tax purposes.

Partnership information

Enter your partnership name.

Report your percentage share of the partnership.

Enter the following information for each partner in the partnership:

• PIN. If they do not have a PIN, leave this field blank.
• first name and last name or corporation name
• partner’s percentage of the partnership

Inventories, productive capacity, purchased inputs, deferrals, receivables and payables

Operation number (#)

If you have more than 1 farming operation:

• complete a form for each operation
• number each operation in the same order as the last time you applied
• send all forms together

Name and participant identification number

Enter your name and PIN.

To complete the inventories, purchased inputs, deferrals, receivables and payables sections refer to the following lists which are found at the bottom of this guide:

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

Before you begin completing this section, there is some general information that you should know about valuing your inventory.

Commodity pricing

We use commodity prices to value your inventory.

Use the Inventory code list to see if you need to provide us with a price for your commodity.

For codes marked with an “X”, we have developed prices to value these commodities. You can only provide your own price if you can show that either your:

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

If you provide your own price, send copies of receipts or documents in your name that support the price. The receipts or documentation must have occurred within 30 days either before or after your fiscal year-end.

For a copy of the AgriStability Price List for each year contact us at 1-866-367-8506.

For codes marked with a “Y”, enter your own price.

Base your price on either:

• the 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 prices being accepted.

Supporting documentation includes either:

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

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

Crop inventory valuation and productive capacity

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

• crop production records
• sales and feeding records
• crop insurance measurements
• 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, report each grade or variety of crop separately. For example, report Wheat, CWRS, no. 1 separately from Wheat, CWRS, no. 2. Leave the code blank if the commodity is not listed in the Inventory code list.

Units

Use the Units of measurement code list to fill in 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 fiscal period.

If you had unseedable acres (too wet or too dry), enter them in the “Unseedable acres” column.

Enter all summerfallow, pasture and wasteland acres on the designated lines.

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

Unseedable acres

Report all acres that 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.

Quantity produced

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

Ending inventory

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

End of year price $

Provide an end of year price to value your crops that are marked with a “Y” on the Inventory code list for your province or territory.

Leave the “End of year $” column blank if your crop is marked with an “X” on the Inventory code list, unless you meet the conditions for using your own price. See Commodity pricing for more information.

Crops or forage carried over from prior fiscal year but no longer seeded or produced in current fiscal year

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

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

Landlords/tenants

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

Commodity pools

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

If you requested your pool payments (adjustments, interim, or final) to be deferred to your next fiscal period, report these deferrals using the commodity code specific to that crop.

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

Perishable horticulture crops are adjusted on an accounts receivable basis, not on an inventory valuation basis.

Enter only the “Quantity produced” from your current fiscal period. Do not report ending inventories or production from your previous fiscal period.

Enter any income from the sales of the current crops that you will receive in the next 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

Report 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 period, 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 your crop at the end of your fiscal period because it was snowed under, enter the:

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

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

Standing crops

If your farm always has a standing crop at the end of your fiscal period (for example, July 31), 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 code for that commodity. Then use code 6826, Harvest discount allowance to enter the total acreage of all commodities that had standing crop at your fiscal year-end.

Multiple crops

If you harvested your commodity early enough to plant another commodity on those same acres, and you harvested both crops in the same fiscal period, report the acreage and production for each commodity in your crop inventory.

Multi-stage crops

Multi-stage crops are commodities that take longer than 1 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. Report all acres of your crop, even if you did not harvest the commodity in your fiscal period. Use the Inventory code list to report the stage of production for your commodity.

Multi-stage crops include:

• high bush blueberries
• grapes
• sod
• Christmas trees
• echinacea
• ginseng

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

• low bush blueberries
• cranberries

High bush blueberries and grapes

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

Low bush blueberries

Start reporting your acres once you have cleared the land and started nurturing the plants. Once you start producing blueberries, enter your acres based on their stage of growth. Continue reporting your acres in the years you burn/mow/sprout.

Sod

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

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

Christmas trees

There are 2 types of Christmas tree operations:

• tree farms
• managed natural tree stand

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

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

To enter 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)
• code 6961, 6962, 6963 or 6964 to enter your seedlings or trees based on their stage of growth

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

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

For pre-harvested acres, enter the quantity produced based on the number of trees and ending inventory based on the number of trees not yet harvested. Enter ending inventories and an end of year price for your pre-harvested trees.

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

Do not report ending inventories or an end of year price for your harvested trees. Harvested trees are a perishable commodity. They are adjusted on an accounts receivable basis, not an inventory basis. See Deferred income and receivables.

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.

Livestock inventory valuation

This part of the form is used to:

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

How to fill in the columns

Code and livestock description

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

If you purchased feed, embryos or semen that you have on hand at the end of the year, report the dollar value under purchased inputs.

Ending inventory

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

End of year price $

Include an end of year price to value livestock that are marked with a “Y” on the Inventory code list (for your province or territory). If you are reporting a livestock category that is marked with an “X” on the Inventory code list, leave this column blank. Do not fill in this column if you file your income tax on the accrual basis.

Livestock lease agreements

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

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

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

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

• 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, enter only your share of the agreement.

Productive animals

Code 104 - Cattle

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

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

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

However, you must enter all of 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

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

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

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

Codes 105 and 106 - Feeder livestock - Cattle

Enter the number of animals you fed to an appreciable gain in your fiscal period (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 your fiscal year

Codes 124 and 125 - Feeder livestock – Hogs

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

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

Do not include the following animals in this section:

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

Custom fed livestock

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

Supply managed commodities

Enter the amount of quota and contract held.

Ranch fur operators

Enter the number of females that birthed.

Other

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

Purchased inputs

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

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

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

Some examples of purchased inputs are:

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

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

How to complete the columns

Code and description

Use the Expense code list or the Commodity list 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 fiscal period. Include any applicable applications and any prepaid purchases that are designated for the next fiscal period.

Livestock owners and custom feedlot operators with prepared feed purchases

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

Ranch fur operators with prepared feed expenses

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

Deferred income and receivables

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

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

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

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

Deferred income or 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 AgriInsurance (crop/production insurance) indemnity as a receivable even if you did not receive your full indemnity before your current fiscal year-end.

How to fill in the columns

Code and description

Use the Commodity list and the Program payment list to enter all deferred income and receivables you had at the end of your fiscal period. If your item is not listed, enter a description and 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 next year

Enter the dollar value of the account receivable or deferred income item that is owed to you at the end of your 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-Expected grains and oilseeds pool payments to enter any adjustments or final payments you received or expect to receive after your current 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 following codes:

PDR/PFR/CFIA Deferred livestock codes

Perishable horticulture crops

Enter the sales of the current year’s crop that you sold in the next fiscal year as an ending receivable. See Perishable horticulture crops for more information.

Accounts payable

An accounts payable is an expense that you owe for goods and services that you have received but have not paid for by the end of your fiscal year.

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

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

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

Include in your payables any:

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

Do not include in your payables either:

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

How to fill in the columns

Code and description

Use the Expense Code List or Commodity Code List to enter the accounts payable you had at the end of your fiscal period. If your item is not listed, enter a description and 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 expenses

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 us toll-free at: 1-866-367-8506.

Program payment list A

Program payments received from programs on the following list are included in calculating your AgriStability program year production margin.

Program payment list B

Program payments received from programs on the following list are not included in calculating your AgriStability program year production margin.

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 a X, use this code on your form. The administration will assign a price for the commodity. You can submit your own price for this commodity only if you meet the criteria outlined in the Guide.
• If the box is marked with a Y, use this code on your form. You must provide your own price for this commodity. Refer to the guide for more information.

Provincial abbreviations:

BC

British Columbia

MB

Manitoba

NL

Newfoundland and Labrador

NB

New Brunswick

NS

Nova Scotia

NT

Northwest Territories

YT

Yukon Territory

Edible horticulture

Forage

Forage Seed

Grains and oilseeds

Inedible horticulture