Agricultural commodity purchases, AgriInsurance premiums, commissions and levies related to commodity sales, commodity future losses or transaction fees, containers and twine
Custom feeding, electricity, fertilizer and lime, freight and shipping to and from market, heating fuel, machinery gasoline, diesel fuel and oil, minerals and salts, other insurance or premiums for allowable income and expense items, pesticides, point of sale adjustments
Prepared feed, salaries (arms length as defined by CRA), storage/drying, veterinary fees, medicine, breeding fees
Rent or lease of pastureland for grazing when the transaction is for access to livestock feed and the expense is reflective of a reasonable feed volume for the animals grazed
Contract buy-out costs for forward contracts when there is not enough production to meet forward contract requirements