Ontario Community Food Program Donation Tax Credit for Farmers

What’s in this article?

 

What is this?

The Ontario Community Food Program Donation Tax Credit for Farmers is a non-refundable tax credit for farmers who donate agricultural products to eligible community food programs in Ontario. You may be able to claim this tax credit in addition to the charitable donation tax credit.

An eligible community food program must be engaged in the distribution of food to the public in Ontario (for example, the food bank) and must be doing so either to help relieve poverty, as a student nutrition program, or as a registered charity under the Income Tax Act of Canada.

 

Am I eligible?

You are eligible for the Ontario Community Food Program Donation Tax Credit for Farmers if you meet all of these conditions:

  • you are an Ontario resident at the end of the year
  • you or your spouse or common-law partner carry on a farming business in Ontario
  • you donated agricultural products to an eligible community food program in Ontario during the year

The Ontario Government says

An agricultural product means:

  • meat or meat by products, eggs or dairy products, fish, fruits, vegetables, grains, pulses, herbs, honey, maple syrup, mushrooms, nuts, or anything else that is grown, raised or harvested on a farm, and that may be legally sold, distributed or offered for sale at a place other than the premises of its producer as food, and
  • any of the items listed above that was processed, if it was processed no more than to the extent necessary for the product to be legally sold at a place other than the premises of the producer.

An agricultural product also includes live animals suited for and intended to be processed as food.

Note: A corporation that carries on the business of farming in Ontario may also claim the credit.

 

Where do I claim this?

Important: Before you begin, make sure you tell us that you lived in ONTARIO on December 31st of the 2015 tax year, in H&R Block’s tax software. To do this:

  1. Click the HOME tab.
  2. Click the ABOUT YOU icon, and click the Your residence link. You will find yourself here:
  3. Click the PREPARE tab.
  4. Click the OTHER icon. You will find yourself here:
  5. Under the CHARITABLE AND POLITICAL CONTRIBUTIONS section, select the checkbox labelled Donations and gifts (Schedule 9).
  6. Scroll to the bottom of the page and click Continue.

When you arrive at the page for the Donations and gifts (Schedule 9), enter your donation information and under the Community food program donation tax credit for farmers heading, enter the donation amount made to an eligible community food program.

 

Where can I learn more?