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Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2011
RC4408(E) Rev. 11
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Table of Contents
- Before you start
- Is this guide for you?
- AgriStability and AgriInvest Contact Information
- Penalties
- Forms and publications
- How to submit additional information for AgriStability and AgriInvest
- Where to mail your forms?
- AgriStability and AgriInvest Application Deadline
- How to get more information about AgriStability and AgriInvest
- Electronic mailing lists
- What’s New for 2011 ?
- Chapter 1 - General Information
- What is farming income?
- How do you report your farming income?
- Business records
- Instalment payments
- Important 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
- Reporting partnership income
- Goods and services tax/harmonized sales tax (GST/HST) rebate
- Chapter 2 - Your AgriStability and AgriInvest Programs
- Who is eligible?
- Participating in the AgriStability and AgriInvest programs
- Form T1273, - 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 - Program participant
- Section 2 - Participant profile
- Section 3 - Identification
- Chapter 3 - Calculating Your Farming Income or Loss
- Section 4 - Income
- Payment in kind
- Other farming income
- Summary of income
- Section 5 - Expenses
- Commodity purchases
- AgriStability program - Allowable expenses
- AgriStability program - Non-allowable expenses
- Section 6 - Summary of income and expenses
- Simplified logbook for motor vehicle expense provisions
- Partnership information chart
- Chapter 4 - Inventories, Purchased inputs, Deferrals, Receivables and Payables
- AgriStability program codes
- Section 7 - Livestock inventory valuation
- Section 8 - Crop inventory valuation and productive capacity
- Section 9 - Livestock productive capacity
- Section 10 - Purchased inputs
- Section 11 - Deferred income and receivables
- Section 12 - Accounts payable
- Other AgriStability program information
- 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?
- How to calculate your annual allowance
- Sale of eligible capital property - Fiscal period ending in 2010
- 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?
- Definitions
- How to calculate your capital gain or loss
- Restricted farm losses
- Qualified farm property and cumulative capital gains deduction
- Transfer of farm property to a child
- Transfer of farm property to a spouse or common-law partner
- Other special rules
- Appendix
- For more information
- Your opinion counts!
