Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2016
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Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2016
RC4408(E) Rev. 16
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For AgriStability and AgriInvest participants in British Columbia, Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia, and Yukon.
Table of contents
- Before you start
- What's new for 2016?
- Chapter 1 – General information
- 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
- Section 1 – Participant information
- Section 2 – Other farming information
- Section 3 – Identification
- Chapter 3 – Calculating your farming income or loss
- Section 4 – Income
- Income from program payments
- Other farming income
- Summary of income
- Section 5 – Expenses
- Commodity purchases
- Repayment of program benefits
- AgriStability Program – Allowable expenses
- AgriStability program – Non-allowable expenses
- Section 6 – Summary of income and expenses
- Partnership information chart
- Chapter 4 – Inventories, purchased inputs, deferrals, receivables and payables
- Chapter 5 – Capital cost allowance (CCA)
- Chapter 6 – Eligible capital expenditures
- What is an eligible capital expenditure?
- What is an annual allowance?
- What is a cumulative eligible capital (CEC) account?
- Sale of eligible capital property – Fiscal period ending in 2016
- Farming income from the sale of eligible capital property eligible for the capital gains deduction
- Replacement property
- Eligible capital property of a deceased taxpayer
- 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
- Units of measurement code list
- Expense code list
- Productive capacity 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:
- 2017-02-10