Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
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921720 |
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Bill Guglich |
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(613) 957-2102 |
October 15, 1992
Enquiries and Taxpayer Assistance DivisionBusiness and General Division
Attention: C. G. Goguen
Farm Support Payments to be Included in Income
This is in response to a telephone request from Agriculture Canada to provide your Division with a list of those farm support payments which are required to be included in computing income for the year. The purpose of this list is for possible inclusion in the Farming Guide.
It is our view that farm support payments under the following programs are required to be included in income for the taxation year.
€ Agricultural Products Cooperative Marketing Act,
€ Farm Support and Adjustment Measures,
€ Agriculture Stabilization Act,
€ Agricultural Products Board Act,
€ National Tripartite Stabilization Programs,
€ Waterfowl Crop Damage Compensation Program,
€ Crop Insurance Program,
€ Gross Revenue Insurance Plan,
€ Nisa Fund No. 2
€ Western Grain Stabilization Act
€ Farm Debt Review Fund
€ Farm Support and Adjustment Measures - including: Fur, Maple Syrup, Honey, Ontario & British Columbia Oil Seeds Component, Prairie Grains & Oil Seeds Component, Atlantic Grains & Oilseeds Component and Horticulture Component
€ Direct Payments to Milk Producers and Support Prices for Butter & Skim Milk Powder by the Canadian Dairy Commission.
€ Canadian Rural Transition Plan
€ Specialized Counselling Assistance Grant Program
€ Canadian Agri-Food Development Initiative
€ Economic and Regional Development Agreements
€ Atlantic Livestock Feed Development
€ National Soil Conservation Program
€ Ontario Wine Grape Price Support Program
€ Wine Market Development Program
€ Grape Quality & Productivity Enhancement Program
€ Ontario Grape Surplus Purchase Program
€ Land Management Assistance Program
€ Green Plan - Agriculture Component
€ Plant Quarantine
€ Rabies Program
€ Compensation for Animals Slaughtered
€ Anthrax Program
€ Permanent Cover Program
€ Rural Water Development Program
€ Partnership Agreement on Water-Based Economic Development
€ Partnership Agreement on Rural Development
€ Feed Freight Assistance
Please call us if you require any further information.
G. Thornleyfor DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1992
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1992
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