Part F - Community food program
donation tax credit for farmers
You can claim the community food program donation tax credit for farmers if all of the following apply:
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You were a resident of Ontario at the end of the year.
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You or your spouse or common-law partner was a farmer.
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You made a qualifying donation to an eligible community food program in the year.
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You claimed the qualifying donation on line 340 of your federal Schedule 9 and on line 27 of your Form ON428 as a charitable donation or gift for the year.
A qualifying donation is a donation of one or more agricultural products produced in Ontario and donated to an eligible community food program in Ontario.
An agricultural product is any of the following:
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meat or meat by-products
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eggs or dairy products
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fish
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fruits, vegetables, grains, pulses, herbs, nuts, or mushrooms
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honey or maple syrup
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anything else that is grown, raised or harvested on a farm and can legally be sold, distributed, or offered for sale at a place other than the producer's premises as food in Ontario
An item of any of these types that has been processed is an agricultural product if it was processed only to the extent necessary to be legally sold away from the producer's premises as food intended for human consumption. Items that have been processed beyond this point, such as pickles, preserves and sausages, are not agricultural products.
An eligible community food program is a registered charity under the Income Tax Act that meets one of the following conditions:
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It distributes food to the public without charge in Ontario and does so mainly to provide relief to the poor (food banks meet this condition).
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It operates or oversees one or more student nutrition programs.
The amount of qualifying donations can be split between a spouse or common-law partner. However, the total amount of qualifying donations cannot be more than the total of the qualifying donations made by both of them in the tax year.
Notes
You (or your spouse or common-law partner) must have had farming
income in the year that the donations were made.
You do not have to claim the donations made in 2018 on your 2018 return. You (or your spouse or common-law partner) can carry them forward and claim the credit for the next 5 years even if neither of you had farming income in the years the donations are claimed.
No matter when you claim the donations, you can only claim each donation once.
For more information, see guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income.
If you are preparing a return for a person who died in 2018, you can claim this credit on their final return.
If you were bankrupt in 2018, claim your community food program donation tax credit on either the pre- or postbankruptcy return you file for the tax year ending December 31, 2018, depending on when the qualifying donations were made. If qualifying donations are claimed on more than one return, the total amount of donations that can be claimed on all returns filed for the year cannot be more than the total qualifying donations made.
How to claim this credit
Enter beside box 6098 the amount of donations you have included on line 340 of your federal Schedule 9 that are qualifying donations for the community food program donation tax credit for farmers. Then enter 25% of this amount on line 70 of Form ON428.
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