
Source change captured:
British Columbia farmers' food donation tax credit
Overview
At a glance
Funding available
- Increase social or community impact
- Implement environmental initiatives
- Up to 25% of project cost
Eligible candidates
- All industries
- British Columbia
- For-profit business
- All revenue ranges
- All organization sizes
- All groups
Next Steps
Availability timeline
Activities funded
- Donation of qualifying agricultural products produced in British Columbia to registered charities.
Sources and recorded changes
- Source change captured
- Change recorded
- Record updated
A captured source change or record update does not confirm eligibility. Check the funder’s current rules before applying.
B.C. farmers' food donation tax credit details expanded
New government and FAQ content now shows the B.C. farmers' food donation tax credit rules, claiming steps, contact details, and eligibility examples.
The page now includes a B.C. government explanation and FAQ for the B.C. farmers' food donation corporate income tax credit, adding details that were not previously visible in the main content. The credit is shown as 25% of the eligible amount, available for gifts made after February 16, 2016, with a five-year claim period and a permanent extension announced in Budget 2026. It also adds claiming instructions and support information, including filing on the T2 Corporation Income Tax Return, entering the amount on line 683 of Schedule 5, and contacting 1-877-387-3332 or ITBTaxQuestions@gov.bc.ca. The FAQ further clarifies eligible donors, eligible donees, qualifying agricultural products, and receipt/value requirements.
Eligibility
Who is eligible?
- Farmers and farming corporations.
How to apply
- Claim the credit on the T2 Corporation Income Tax Return.
- Enter the amount of the credit on line 683 of Schedule 5, Tax Calculation Supplementary - Corporations.
Processing and Agreement
- Farming corporations may claim the credit on their T2 Corporation Income Tax Return.
- Enter the amount of the credit on line 683 of Schedule 5, Tax Calculation Supplementary - Corporations.
Additional information
- Budget 2026 made the B.C. farmers’ food donation tax credit permanent.
- The amount of the gift qualifying for the credit must also be included in the amount deducted for gifts under the federal Income Tax Act for the same tax year.
- The amount must be claimed within five tax years of the donation of agricultural product being made.
