Farming Income and the AgriStability and AgriInvest Programs Guide – Table of Contents
RC4060(E) Rev. 25
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This guide uses plain language to explain the most common tax situations. It is provided for information only and does not replace the law.
La version française de ce guide est intitulée Revenu d'agriculture et les programmes Agri-stabilité et Agri-investissement.
Unless otherwise stated, all legislative references are to the Income Tax Act or, where appropriate, the Income Tax Regulations.
The Canada Revenue Agency uses the term Indian as it has legal meaning under the Indian Act.
Table of contents
- Before you start
- What's new for 2025
- New filing deadlines for AgriInvest
- Automobile deduction limits
- Critical mineral exploration tax credit and mineral exploration tax credit
- Capital cost allowance
- Accelerated investment incentive property and reaccelerated investment incentive property
- Enhanced first year capital cost allowance
- Changes to Class 43.1
- Chapter 1 – General information
- Chapter 2 – Your AgriStability and AgriInvest programs
- Participating in the programs
- Form T1163, Statement A – AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals
- Form T1164, Statement B – AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations
- Completing the forms
- Participant information
- Identification
- Chapter 3 – Calculating your farming income or loss
- Commodity and Program payment code lists
- Income
- Income from program payments
- Other farming income
- Summary of income
- Expenses
- Commodity purchases
- Repayment of program benefits
- AgriStability program – Allowable expenses
- AgriStability program – Non-allowable expenses
- Summary of income and expenses
- Partnership information chart
- Chapter 4 – Capital cost allowance (CCA)
- Chapter 5 – Farm losses
- Chapter 6 – Capital gains
- Find out what a capital gain is
- Find out what a capital loss is
- How to calculate your capital gain or loss
- Restricted farm losses
- Qualified farm or fishing property and cumulative capital gains deduction
- Real property or property included in Class 14.1
- 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 related to reportable transactions and notifiable transactions
- Commodity list
- Program payment list A
- Program payment list B
- Capital cost allowance (CCA) rates
- How to calculate the mandatory inventory adjustment (MIA)
- GST/HST rates
- Digital services
- For more information