Ontario community food program donation tax credit for farmers
Last Update: April 27, 2025
ON, Canada
Tax credit for Ontario farmers donating food to communities
Ontario community food program donation tax credit for farmers at a glance
Eligible Funding
- Up to 25% of project cost
Timeline
- Continuous Intakes
Financing Type
Tax Credits
Eligible Industries
- Agriculture, forestry, fishing and hunting
Grant Providers
- Ontario Ministry of Finance
- Government of Ontario
Status
Open
Overview of the Ontario community food program donation tax credit for farmers program
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.
Eligible projects & activities
- Donation of agricultural products produced in Ontario to eligible community food programs within the province.
Examples of admissible projects:
$ 50,000
Launching a mobile outreach unit for marginalized youth services
$ 48,000
Upgrading HVAC systems to improve workplace energy efficiency
$ 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 criteria of the Ontario community food program donation tax credit for farmers program
- 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 to the Ontario community food program donation tax credit for farmers program
1
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
2
Gather supporting documentation
- Retain documentation for eligible agricultural product donations
- Keep receipts or records required for tax purposes
3
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
4
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
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