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Ontario community food program donation tax credit for farmers - Ontario - Canada
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Ontario community food program donation tax credit for farmers

Tax credit for farm food donations
Last Update: May 28, 2026
Funding available
Varies by project
Timeline
  • Open continuously
Location
Ontario, Canada

Overview

Ontario community food program donation tax credit for farmers offers a non-refundable tax credit for eligible donations of Ontario-produced agricultural products to qualifying community food programs. The credit is claimed on the relevant tax return and applies to donations made by eligible farmers and corporations.
/100
Opportunity Score
Moderate potential, but conditions must align.

At a glance

Funding available

Financing goals
  • Increase social or community impact
Eligible Funding
  • Varies by project
Timeline
  • Open continuously

Eligible candidates

Eligible Industries
  • Agriculture, forestry, fishing and hunting
Location
  • Ontario
Legal structures
  • Sole proprietorship
  • For-profit business
Annual revenue
  • All revenue ranges
Organisation size
  • All organization sizes
Audience
  • Rural or Northern Residents

Next Steps

1
Determine your project
2
Validate your eligibility

Activities funded

  • Donating agricultural products to eligible community food programs in Ontario

Documents Needed

  • Official donation receipt
  • Completed Form ON428 for individuals
  • Completed Schedule 2 for corporations
  • Receipts and supporting records for audit

Official resources

Official page

Community food program donation tax credit for farmers

Program guide

O. Reg. 153/14 Community FOOD Program Donation TAX Credit for Farmers

O. Reg. 153/14: Community FOOD Program Donation TAX Credit for Farmers

O. Reg. 153/14: Community Food Program Donation Tax Credit for Farmers

Eligibility

Who is eligible?

  • Individuals carrying on a farming business in Ontario
  • Spouses or common-law partners of eligible farmers
  • Corporations carrying on a farming business in Ontario

Who is not eligible

  • Trusts

Ineligible Costs and Activities

  • Processed foods beyond minimal processing, such as pies, sausages, beef jerky, pickles, and preserves.
  • Donations made by trusts.
  • Donations that do not qualify as agricultural products or are not made to an eligible community food program.

Eligible geographic areas

  • Ontario

How to apply

  • Step 1: Make an eligible donation
    • Donate qualifying agricultural products to an eligible community food program in Ontario.
  • Step 2: Keep supporting receipts
    • Keep the donation receipt and any supporting records.
  • Step 3: Claim the credit on your tax return
    • Individuals file Form ON428 with their T1 return.
    • Corporations file Schedule 2 with their T2 return.

Processing and Agreement

  • The donor claims the credit on the relevant income tax return after making the donation.
  • Receipts should be kept for review in case of audit.
  • No separate receipt is required if an eligible charitable donation receipt already contains enough detail.

Additional information

  • The credit is non-refundable and is in addition to the Charitable Donation Tax Credit.
  • Free information sessions are offered by the Ministry of Finance.
  • Supporting receipts should be kept in case of audit.

Frequently Asked Questions about the Ontario community food program donation tax credit for farmers Program

What is the Ontario community food program donation tax credit for farmers?

Ontario community food program donation tax credit for farmers offers a non-refundable tax credit for eligible donations of Ontario-produced agricultural products to qualifying community food programs. The credit is claimed on the relevant tax return and applies to donations made by eligible farmers and corporations.

Who is eligible for the Ontario community food program donation tax credit for farmers program?

To be eligible for the Ontario community food program donation tax credit for farmers program, you must: Ontario farming business Eligible agricultural products Donation to eligible community food program

What expenses are eligible under Ontario community food program donation tax credit for farmers?

Donating agricultural products to eligible community food programs in Ontario

Who can I contact for more information about the Ontario community food program donation tax credit for farmers?

You can contact Ontario Ministry of Finance.

Where is the Ontario community food program donation tax credit for farmers available?

The Ontario community food program donation tax credit for farmers program is available the province of Ontario.

Is the Ontario community food program donation tax credit for farmers a grant, loan, or tax credit?

Ontario community food program donation tax credit for farmers is a Tax Credits

Who are the financial supporters of the Ontario community food program donation tax credit for farmers?

Ontario community food program donation tax credit for farmers is funded by Ontario Ministry of Finance, Government of Ontario