As a farmer in Ontario, British Columbia, or Nova Scotia, did you or your spouse donate agricultural products to a provincial community food program? If so, as a thank you for generously helping to feed the less fortunate, you might be able to claim a non-refundable tax credit – the donation tax credit for farmers. This credit is worth 25% of the value of your donated products and can be claimed in addition to the charitable donation tax credit.
To be eligible for this tax credit, you or your spouse must have donated the following agricultural products to a registered charity (such as a food bank, or, in the case of British Columbia and Ontario, to an organization that provides meals or snacks to students in a qualifying school):
- Fruits, vegetables, mushrooms
- Meat, fish, eggs, or dairy products
- Grains, pulses, herbs
- Honey, maple syrup
- Nuts, or anything else that is grown, raised, or harvested on a farm
Processed products such as pies, sausages, beef jerky, pickles, and preserves are not eligible for this tax credit.
Click on the links below for more information on each province’s tax credit for farmers:
- British Columbia farmers’ food donation tax credit
- Ontario community food program donation tax credit for farmers
- Nova Scotia food bank donation tax credit for farmers
Where do I claim this?
Follow these steps in H&R Block's tax software to file your 2016 taxes:
Before you begin, make sure you tell us that you lived in BRITISH COLUMBIA, ONTARIO, or NOVA SCOTIA on December 31, 2016.
- On the PREPARE tab, click the OTHER icon. You'll find yourself here:
- Under the CHARITABLE AND POLITICAL CONTRIBUTIONS heading, select the checkbox labelled Donations and gifts, then click Continue.
- When you arrive at the page for the Donations and gifts, enter your donation information.
- Under the Additional information about your donations heading, answer Yes to the question:
If you're a farmer, did you donate agricultural products (vegetables, eggs, meat, etc.) to a registered charity that provides food to people in need?.
- Enter your information into the tax software.