CAIS
Select this option if you wish to produce the AgriStability/AgriInvest Statement A.
The following options are applicable for the keyword Agri-Program.
AgriStability/AgriInvest program
Harmonized AgriStability/AgriInvest program
Use the keyword Operation# to enter the operation number if the corporation is involved in multiple farming operations.
Use the keyword to choose enter the name of the contact person.
Enter the name of the business.
Enter the name of the street
Enter the city
Enter the province
The following options are applicable for the keyword Province.n.
Enter the postal code
Enter the phone number.
Enter the fax number.
Use the keyword Prog-Benefits to indicate whether or not a copy of the Calculation of Program Benefits (COB) is to be sent to the contact person.
If "No" is entered or the question is left blank, then a copy of the COB will not be sent to the contact person.
The following options are applicable for the keyword Prog-Benefits.
Application.a is this application for AgriStability or for AgriInvest?
The following options are applicable for the keyword Application.a.
AgriStability only
AgriInvest only
AgriStability and AgriInvest
Enter the partnership's identification number
Use the keyword Trust-Number to enter the participant's trust number if filing as a communal organization.
Use the keyword to choose the relevant option.
The following options are applicable for the keyword Participant.
Types of farming operations.
Communal organization
The farming operation is a communal organization using the income statement of trusts for purposes of declaring its farming income.
Member of a partnership
The farming operation is a member of a partnership, in full or in part, and - its statement of income and expenses is made on behalf of the partnership; - each member produces a statement of its own share of the loss or net income of the partnership.
Limited liability partnership
The farming operation is a limited liability partnership whose list of partners in the partnership must be provided on page 4 with SIN's and BN's.
Status Indian farming on reserve
Status Indian who carries on the business of farming on a reserve.
Trust
The farmimg operation is a trust holding property that is reporting farmimg income on a trust tax return.
Band Farm
The farming business is operating as a Status Indian Band farm.
If the farming business is operating as a Status Indian Band Farm, use the keyword BandFarm-Num to enter the Band number.
Specify the province of main farmstead.
The following options are applicable for the keyword Farmstead.
Newfoundland and Labrador
Prince Edward Island
Nova Scotia
New Brunswick
Quebec
Ontario
Manitoba
Saskatchewan
Alberta
British Columbia
Yukon
Enter the number of years farmed. This information is requested on the statement. DT Max will add one year for carryforward purposes.
Complete-Cycle have you completed a production cycle on at least one of the commodities you produced?
The following options are applicable for the keyword Complete-Cycle.
Disaster-Circum if the answer to the question above is "No", was it due to disaster circumstances?
The following options are applicable for the keyword Disaster-Circum.
Fed-PublicOffice currently or formerly federal public office holder or public servant
The following options are applicable for the keyword Fed-PublicOffice.
Farm-Location name and number of district, county or municipality
Land-Quarter quarter number - legal land description
Land-Section section number - legal land description
Land-Township township number - legal land description
Land-Range range number - legal land description
Land-Meridian meridian number - legal land description
Whole-Farm whole farm combining
The following options are applicable for the keyword Whole-Farm.
Whole farm combining information
Whole farm combining approach
Oper-Combined whether this operation should be combined with another
The following options are applicable for the keyword Oper-Combined.
Combined-Lastyr whether farming operation was combined with others by program in last year
The following options are applicable for the keyword Combined-Lastyr.
Whole farm combining information
Operation combined last yr & this yr
PIN-Added PIN(s) of other operations to be added
PIN-Removed PIN(s) of other operations to be removed
Submitting documents submitted along with this application
The following options are applicable for the keyword Submitting.
Additional information being sent to administration.
Receipts
CWB receivables adjustment worksheet
Other (please specify)
Specify in the type of farming operation.
The following options are applicable for the keyword Farm-Type.
Types of farming operations.
Single farm
The farming operation is a single farm.
Partnership
The farming operation is a member of a partnership, in full or in part, and - its statement of income and expenses is made on behalf of the partnership; - each member produces a statement of its own share of the loss or net income of the partnership.
In the "Identification" section of the form (page 2), you must specify the method of accounting used for both CRA and AgriStability/AgriInvest programs purposes.
The following options are applicable for the keyword Meth-Account.
Methods of accounting used for CRA (Canada Revenue Agency) and AgriStability/AgriInvest purposes.
Accrual
Select this option if the method of accounting used for CRA and AgriStability/AgriInvest purposes was on accrual basis (code 1).
Cash
Select this option if the method of accounting used for CRA and AgriStability/AgriInvest purposes was on cash basis (code 2).
Use the keyword Farm-Situation to specify any particular involvement of the corporation's farming operation.
The following options are applicable for the keyword Farm-Situation.
Involvement of farming operation
Member of feeder association
Crop share (landlord)
Crop share (tenant)
Enter the commodity code number. The code number is required for the AgriStability/AgriInvest statement and a list is provided below.
Enter the amount of sales for each particular commodity. DT Max will indicate the total for each commodity on the farming income statement. The code number and the description will be indicated with the amount on the statement.
See Commodity for the commodity list.
Enter the amount of purchases for each particular commodity. DT Max will indicate the total for each commodity on the farming income statement. The code number and the description will be indicated with the amount on the statement.
See Commodity for the commodity list.
If you are reporting the qualifying commodity sales net of expenses, you may adjust the sales to include the full value on the statement.
Enter the amount of the adjustment as line code 634, with two exceptions:
Ontario producers: use line code 636 to record adjustments relating to sales of edible horticulture.
Livestock producers: include adjustments made to livestock sales with net sales. Do not record as an adjustment.
DT Max will automatically enter the equivalent amount of the adjustments entered for line codes 634 and 636 as an eligible expense, using line code 531 on the statement.
The following options are applicable for the keyword Adjustments.
634 Qualifying commodity sales adjustment
636 Adj. - sales of edible horticulture
Choose line code 653 if you are reporting the gross amount of the cash advance as income, and enter the corresponding cash advance repayments as negative amounts.
If you are reporting the cash advance net of the cash advance repayment, enter the net amount using line code 654.
The following options are applicable for the keyword Cash-Advance.
653 Cash advances
654 Net cash advances
Choose line code 655 if you are reporting the gross amount of the commodity futures sales as farming income. Enter the related purchases as a negative value.
The futures transactions must relate to a primary agricultural product that has been produced on the farm.
The following options are applicable for the keyword Futures.
655 Futures
656 Net futures
Enter the amount of program payment received, and indicate the applicable code number. The code number is required for the statement and a list is provided below. The payment will be reported as income on the statement.
Enter the amount of repayment of program benefits as a negative amount and indicate the applicable code number. The repayment will be reported as an expense on the statement.
Choose the relevant options and specify the amounts of other farm income. DT Max will report the income on the statement. The numbers in front of the income items represent the code numbers.
The following options are applicable for the keyword Oth-Farm-Inc.
Other program payments
Business risk management/disaster assistance
Resales, rebates, GST/HST for elig. expenses
Rebates, GST/HST for non elig. expenses
Agricultural contract work
Patronage dividends
Interest
Gravel
Trucking (farm-related only)
Resales of commodities purchased
Leases (gas, oil well, surface, etc)
Machine rental
Other (specify)
Choose the relevant option and specify the amount of farm expenses. DT Max will report the expenses on the statement as eligible expenses. The numbers in front of the expense items represent the code numbers.
The following options are applicable for the keyword Farm-Expense.
Containers and twine
Fertilizer and soil supplements
Pesticides and chemical treatments
Insurance premiums (crop or production)
Veterinary fees, medicine, breeding fees
Minerals & salts
Machinery (gasoline, diesel fuel and oil)
Electricity
Freight and shipping
Heating fuel
Arm's length salaries
Storage/drying
Commissions and levies
Private insurance premiums for allowable commodities
Other (specify)
Choose the relevant option and specify the amount of farm expenses. DT Max will report the expenses on the statement as non eligible expenses. The numbers in front of the expense items represent the code numbers.
The following options are applicable for the keyword Oth-Farm-Exp.
Machinery (repairs, licences, insurance)
Machinery lease/rental
Advertising and promotion costs
Building and fence repairs
Land clearing and draining
Agricultural contract work
Other insurance premiums
Interest (real estate mortgage, other)
Memberships/subscription fees
Office expenses
Legal and accounting fees
Property taxes
Rent (land, buildings, pastures)
Non arm's length salaries
Motor vehicle expenses
Small tools
Soil testing
Licenses/permits
Telephone
Quota rental (tobacco, dairy)
Gravel
Purchases of commodities resold
Motor vehicle interest and leasing costs
Allowance on eligible capital property
Capital cost allowance
Mandatory inventory adjustments/prior year
Optional inventory adjustments/prior year
Other (specify)
Select the relevant year for the entry of partner information. This information is required on the AgriStability/AgriInvest statement.
The following options are applicable for the keyword Partner-Info.
Prior years relevant to carryforwards available and other historical items.
Current year
Enter the name of the business.
Use the keyword FirstName.n to enter the first name for each individual partner.
Use the keyword LastName.n to enter the last name for each individual partner.
Use the keyword Share-%.p to enter each partner's percentage share based on the allocation of partnership Net Income/Loss unless:
- interest has been paid on partner's capital, or - salaries have been paid to partners.
In these cases, exclude these amounts in determining the partner's percentage share. If another partnership is a partner, determine the beneficial ownership of each individual member.
Use the keyword PIN.p to enter the participant identification number for each individual partner.
Use the keyword Shareholder to indicate the name of each shareholder or member who actively participated in the day-to-day farming oparations of the corporation or co-operative. Communal organizations may designate up to 10 members who meet the criteria for participation.
Use the keyword PIN.n to indicate the participant identification number of each shareholder or member who actively participated in the day-to-day farming operations of the corporation or co-operative.
Use the keyword Com-Share to enter the number of common shares held by each shareholder who actively participated in the day-to-day farming operations of the entity.
Use the keyword Pref-Share to enter the value of the fixed-value (preferred) voting shares held by each shareholder who actively participated in the day-to-day farming operations of the entity.
Insur-Contract contract numbers from participation in production / crop insurance
Crop-Disaster whether productive capacity of operation decreased due to disaster
The following options are applicable for the keyword Crop-Disaster.
Crop-Inventory$ grade and code of crop inventory
Units.inv column c - code for the unit of measurement used for the commodity
The following options are applicable for the keyword Units.inv.
Units of measurement code list.
Small bales
Large bales
Bushels
CWT
Kilograms
Liter
Pounds
Tonnes
Other
Acres.inv column d - number of acres used to produce each crop
Qty-Produced column f - quantity of the crop produced in the program year
EndInventory colomn f - crop inventory - ending inventory
YearEndPrice column g - crop inventory - end of year price ($)
Crop-Inventory grade and code of crop inventory
Units.inv column c - code for the unit of measurement used for the commodity
The following options are applicable for the keyword Units.inv.
Units of measurement code list.
Small bales
Large bales
Bushels
CWT
Kilograms
Liter
Pounds
Tonnes
Other
Acres.inv column d - number of acres used to produce each crop
Qty-Produced column f - quantity of the crop produced in the program year
EndInventory colomn f - crop inventory - ending inventory
YearEndPrice column g - crop inventory - end of year price ($)
Other-Acres use of the other acres
The following options are applicable for the keyword Other-Acres.
Number of unseedable acres (too wet/too dry)
Number of summerfallow acres
Number of pasture acres
Number of wasteland acres
Livestock-Disast whether productive capacity of operation decreased due to disaster
The following options are applicable for the keyword Livestock-Disast.
Livestock-Inv$ livestock inventory description and code - Price to be assigned
EndInventory.c column c - livestock inventory - ending inventory
YearEndPrice.c column d - livestock inventory - end of year price ($)
Livestock-Inv livestock inventory description and code - No price to be assign
EndInventory.c column c - livestock inventory - ending inventory
YearEndPrice.c column d - livestock inventory - end of year price ($)
Add-Livestock units for livestock owned, rented / share of livestock lease agreements
PurchaseInputs part A - purchased inputs valuation
End-Value value at end of current fiscal period
DeferredIncome part B - deferred income and receivables
Closing-Value closing receivables for current year / income deferred to next fiscal period
AccountsPayable part C - accounts payable
End-Value value at end of current fiscal period
Provide the data for the other account information on page 4 of the AgriStability/AgriInvest statement.
The following options are applicable for the keyword Farming-Hist.
Prior years relevant to carryforwards available and other historical items.
Current year - Agri
Enter an amount for each option. This information is required to calculate the amount of your authorized withdrawal, and to reconcile the data from your application with that of the CRA form.
The following options are applicable for the keyword Item.n.
Gross farming income
Total farming expenses
Net farming income (loss) before adjustments
Optional inventory adjustments - current year
Mandatory inventory adjustments - current year
Net farming income (loss) after adjustments
Net farming income (loss)
Total number of outstanding common shares
Enter the percentage of ownership regarding the retroactive gross margin information. Please note that this is a memo for the tax preparer only.
Use the keyword Member-Coop to indicate the number of members in co-operative. Use this keyword only if the operation is a co-operative. If the co-operative has more than 10 members, it is not eligible to hold an account.
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