Agricultural property tax credit program

• The applicant must be the owner of a registered agricultural operation with the Ministry of Agriculture, Fisheries and Food (MAPAQ) under the applicable regulations.
• The agricultural operation must be located wholly or partially in an agricultural zone.
• The applicant must have an up-to-date and compliant registration file as of November 30 each year.
• The applicant must satisfy ecoconditionality requirements, including, if applicable, submission of a balanced phosphorus report by the specified deadline.
• The applicant must have paid the annual membership fee to the accredited association (Union des producteurs agricoles).

Who is eligible?

• Owners of registered agricultural operations
• Operators of agricultural businesses leasing land from third parties

Eligible expenses

• Payment of a portion of the municipal property taxes on registered agricultural land.

Eligible geographic areas

• Province of Quebec

• Step 1: Register Your Agricultural OperationRegister your farm with the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (MAPAQ).
• Ensure your client file is up to date as of November 30 of each year.
• Step 2: Submit Participation RequestApply for participation in the Agricultural Property Tax Credit Program (PCTFA) at the same time as registering your farm or when adding a new evaluation unit.
• If modifying participation (adding or withdrawing units), complete the participation request in property form.
• Step 3: Complete Joint Payment Application (if leasing land)If the building is leased, both the operator and owner must complete a joint payment request.
• If leasing from multiple owners, submit one joint payment application per owner.
• If operating under a notarized contract, complete a joint payment request for usufructuary rights.
• Step 4: Submit Required DocumentationSend all required forms and documentation as specified by MAPAQ, including the declaration of lease if applicable.
• Step 5: Contact MAPAQ for Submissions and InquiriesSubmit your documents as directed by MAPAQ via email, mail, or through their portal if applicable.
• For questions, contact the Direction adjointe à l’enregistrement et aux taxes by phone (1 866 822-2140) or by email (daet@mapaq.gouv.qc.ca).

• The client file must be updated and compliant by November 30 each year to maximize credits for the upcoming tax year.
• If the farm operator is a tenant, both the tenant and the property owner must complete a joint payment application.
• For rented agricultural land, the lease declaration must cover the full credit year (January 1 to December 31) to be eligible for the maximum amount.
• All eligibility conditions must be met by November 30 for the credit to be applied to the following year’s municipal tax account.