Ontario community food program donation tax credit for farmers

Q: What is the deadline to apply?

The deadline to apply is not specified.

Q: 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: • The donor must be a corporation that produces agricultural products in Ontario. • The donation must be made to an eligible community food program in Ontario.

Q: 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.

Q: 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 ON.

Last Update: July 22, 2025

ON, Canada

Tax credit for Ontario farmers donating food to communities

At a glance

Eligible Funding

Up to 25% of project cost

Timeline

Unspecified

Financing Type

Tax Credits

Eligible Industries

Agriculture, forestry, fishing and hunting

Funds Providers

Unspecified

Program status

Open

Overview

The Ontario Community Food Program Donation Tax Credit for Farmers provides a non-refundable tax credit equal to 25% of the value of eligible agricultural products donated by Ontario farmers to community food programs. This incentive aims to support charitable food donations while benefiting local producers, with qualifying activities including donations of agricultural goods produced in Ontario.

Financing terms and conditions

Credit equal to 25% of qualifying donations of agricultural products produced in Ontario and donated to eligible community food programs.

Activities funded

Donation of agricultural products produced in Ontario to eligible community food programs within the province.

Examples of admissible projects:

$ 48,000

Upgrading HVAC systems to improve workplace energy efficiency

$ 50,000

Launching a mobile outreach unit for marginalized youth services

$ 36,000

Creating an adaptive workspace for neurodiverse employees

$ 45,000

Launching a zero-waste packaging program for bakery products

$ 32,000

Modernizing kitchen facilities to expand local meal program capacity

$ 20,000

Implementing a digital inventory system for art supply resale

Eligibility

The applicant must be a farmer or farming corporation producing agricultural products in Ontario.
The applicant must donate one or more Ontario-produced agricultural products to an eligible community food program in Ontario.
The donation must be made by an eligible person or corporation.

Who is eligible?

Farming businesses incorporated in Ontario that produce agricultural products

Eligible expenses

Donations of agricultural products produced in Ontario and given to eligible community food programs.

Eligible geographic areas

Ontario

How to apply

Confirm eligibility and donation criteria

Ensure you are an eligible farmer producing agricultural products in Ontario
Confirm your donation is made to a qualifying community food program in Ontario

Gather supporting documentation

Retain documentation for eligible agricultural product donations
Keep receipts or records required for tax purposes

Complete Schedule 2 for donation

Complete Schedule 2, Charitable Donations and Gifts, for your tax return
Claim the donation deduction under section 110.1 of the federal Income Tax Act
The credit must be claimed in the same year as the deduction

File the claim with tax return

Enter the credit amount claimed on line 420 of Schedule 5, Tax Calculation Supplementary Corporations
File all required forms with your corporate tax return

Additional information

The credit is non-refundable and must be claimed in the same year as the federal charitable gifts deduction.
Charitable gifts related to the credit have a five-year carryforward option.
Applicants should refer to section 103.1.2 of the Ontario Taxation Act, 2007 for detailed legislative guidance.
The Ontario Ministry of Finance and Ontario e-Laws provide official forms and further information.

Apply to this program

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

Here are answers to the most common questions about the Ontario community food program donation tax credit for farmers. This section explains what the program is, how much funding is available, eligibility requirements, application deadlines, and other important details to help you determine if this grant is right for your business.