Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017 - Table of contents
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Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2017 - Table of contents
RC4408(E) Rev. 17
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Unless otherwise noted, all legislative references are to the Income Tax Act and the Income Tax Regulations.
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For AgriStability and AgriInvest participants in British Columbia, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, and Yukon.
- Before you start
- What's new for 2017?
- Chapter 1 – General information
- Farming income
- How to report your farming income
- Business records
- Instalment payment
- Dates to remember
- Important information for AgriStability and AgriInvest
- Employment insurance (EI) benefits for self employed persons
- Goods and services tax/harmonized sales tax (GST/HST) registration
- What is a partnership?
- Chapter 2 – Your AgriStability and AgriInvest programs
- Participating in the programs
- Form T1273, Statement A – Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals
- Form T1274, Statement B – Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations
- Completing the forms
- Participant information
- Other farming information
- Identification
- Chapter 3 – Calculating your farming income or loss
- Chapter 4 – Inventories, purchased inputs, deferrals, receivables and payables
- Chapter 5 – Capital cost allowance (CCA)
- Chapter 6 – Eligible capital expenditures
- Chapter 7 – Farm losses
- Chapter 8 – Capital gains
- What is a capital gain?
- What is a capital loss?
- How to calculate your capital gain or loss
- Restricted farm losses
- Qualified farm or fishing property and cumulative capital gains deduction
- Transfer of farm or fishing property to a child
- Transfer of farm or fishing property to a spouse or common law partner
- Other special rules
- Information reporting of tax avoidance transactions
- Commodity list
- Program payment list A
- Program payment list B
- Inventory code list
- Regional code list
- Capital cost allowance (CCA) rates
- How to calculate the mandatory inventory adjustment (MIA)
- GST/HST rates
- Online services
- For more information
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- Date modified:
- 2018-02-09