Community Food Program Donation Tax Credit for Farmers

Who can apply

A qualifying donation is a donation made after 2013 by an eligible person of one or more agricultural products produced in Ontario to an eligible community food program in Ontario.

An eligible person means either:

1. an individual (or his or her spouse or common-law partner) who carries on the business of farming in Ontario and resides in Ontario on December 31 of the tax year
2. a corporation that carries on the business of farming in Ontario

An agricultural product means:

1. meat or meat by-products, eggs or dairy products, fish, fruits, vegetables, grains, pulses, herbs, honey, maple syrup, mushrooms, nuts, or anything else that is grown, raised or harvested on a farm, and that may legally be sold, distributed or offered for sale at a place other than the premises of its producer as food or drink intended for human consumption
2. any of the items listed above that was processed, if it was processed only enough for the product to be able to be legally sold, distributed or offered for sale at a place other than the premises of its producer as food or drink intended for human consumption
3. live mammals or birds raised in captivity (excluding hunted game animals) suitable for and intended to be processed as food

An eligible community food program is a person or entity:

1. that is engaged in the distribution of food to the public without charge in Ontario, including as a food bank
2. that is registered as a charity under the Income Tax Act (Canada)

To qualify as an eligible community food program, the person or entity must also satisfy at least one of the following conditions:

1. the primary purpose for which it distributes food to the public without charge in Ontario is to provide relief to the poor or to people who are lacking essential amenities available to the general public
2. it operates, or oversees the administration of, one or more student nutrition programs that provide meals or snacks to students enrolled in an elementary or secondary school or supervised alternative learning program