AGR-1: Statement of farm support payments

Note: Unfortunately, H&R Block’s tax software doesn’t support the AgriStability and/or Agrilnvest programs. If you participated in either program in 2016, we recommend that you contact one of our tax experts; they’ll be happy to help (fees will apply).

If you’re a farmer and you received farm support payments during the year worth more than $100, you’ll receive an AGR-1: Statement of farm support payments slip. You’ll need this slip to complete the T2042: Statement of farming activities page.  


I’m completing the T2042 page. Where do I enter the amounts from my AGR-1 slip?

  • Income, grants, and subsidies (box 14) and Gross insurance proceeds (box 16) – Include these amounts when reporting your income from farming activities

  • Overpayment recapture (box 17) - Enter this amount in the field labelled Insurance program recapture

  • Investment income (box 18) – If the amount shown in box 18 is positive, you’ll need to enter it on the All other income page of H&R Block’s tax software in the field labelled, How much income did you earn or receive in 2016 that hasn’t been entered anywhere else in your return?. If the amount shown in box 18 is negative, you’ll need to enter it on the All other deductions page in the field labelled, Other deductions (income amounts repaid, legal fees, etc.)

The farm support payments reported on your paper AGR-1 slip can come from a number of sources, including the federal, provincial, or a municipal government, or from a producer association that you’re a member of.

If you operate your farm as a member of a partnership, keep in mind that only one partner needs to report the amounts from the AGR-1 slip on his or her return. However, if the partnership has to file a partnership return, the amounts shown on the AGR-1 slip should be reported on the partnership return and not on the individual return of each partner.

Note: If you’re a resident of Québec, you’ll also need to report the amounts shown on your paper Relevé 21: Farm support payments slip.