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Return of fuel charge proceeds to farmers tax credit
Refillable tax credit for farming businesses
Last Update: April 9, 2026
Funding available
Varies by project
Timeline
- Open continuously
Location
Canada
Overview
A refundable tax credit for corporations operating farming businesses. It supports eligible farming expenses attributable to designated provinces and must be claimed with Schedule 63 on the T2 return.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Implement environmental initiatives
- Reduce environmental footprint
Eligible Funding
- Varies by project
Timeline
- Open continuously
Eligible candidates
Eligible Industries
- Agriculture, forestry, fishing and hunting
Location
- Canada
Legal structures
- 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
- Operating a farming business
- Claiming the return of fuel charge proceeds related to eligible farming expenses
Documents Needed
- Completed Schedule 63
- Corporate T2 income tax return
- T5013 slips or partner allocation letters, if applicable
Eligibility
Who is eligible?
- Corporations operating a farming business
- Corporations that are members of a farming partnership
Who is not eligible
- Businesses with less than $25,000 in gross eligible farming expenses
- Farming operations without expenses in a designated province
Ineligible Costs and Activities
- Claims with gross eligible farming expenses below $25,000
- 2021 and 2022 expenses attributable to Newfoundland and Labrador, Prince Edward Island, Nova Scotia, and New Brunswick
- 2022 expenses attributable to NL, PE, NS, and NB under the 2024 schedule
Eligible geographic areas
- Ontario
- Manitoba
- Saskatchewan
- Alberta
- Newfoundland and Labrador
- Prince Edward Island
- Nova Scotia
- New Brunswick
Processing and Agreement
- The claim is filed with the T2 corporation income tax return
- CRA processes the credit as part of the tax return assessment
- The claimed amount is entered on line 795 of the T2 return
Additional information
- This is a refundable corporate tax credit.
- For 2024, it is the final year available.
- Partnership members claim their share based on their specified proportion.
- The credit must be included in total farm revenue for the year claimed.
Contacts
Frequently Asked Questions about the Return of fuel charge proceeds to farmers tax credit Program
Here are answers to the most common questions about the Return of fuel charge proceeds to farmers tax credit. 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.
What is the Return of fuel charge proceeds to farmers tax credit?
A refundable tax credit for corporations operating farming businesses. It supports eligible farming expenses attributable to designated provinces and must be claimed with Schedule 63 on the T2 return.
Who is eligible for the Return of fuel charge proceeds to farmers tax credit program?
To be eligible for the Return of fuel charge proceeds to farmers tax credit program, you must:
Corporation operating a farming business
At least $25,000 in eligible farming expenses
Expenses linked to designated provinces
What expenses are eligible under Return of fuel charge proceeds to farmers tax credit?
Operating a farming business
Claiming the return of fuel charge proceeds related to eligible farming expenses
Who can I contact for more information about the Return of fuel charge proceeds to farmers tax credit?
You can contact Government of Canada by email at none or by phone at none.
Where is the Return of fuel charge proceeds to farmers tax credit available?
The Return of fuel charge proceeds to farmers tax credit program is available across Canada.
Is the Return of fuel charge proceeds to farmers tax credit a grant, loan, or tax credit?
Return of fuel charge proceeds to farmers tax credit is a Tax Credits
Who are the financial supporters of the Return of fuel charge proceeds to farmers tax credit?
Return of fuel charge proceeds to farmers tax credit is funded by Government of Canada, Canada Revenue Agency (CRA)