B.C. Farmers' food donation personal income tax credit

The farmers' food donation tax credit is a non-refundable income tax credit to encourage farmers and farming corporations to donate certain agricultural products that they produce in B.C. to registered charities, such as food banks or school meal programs.

The credit is 25 percent of the eligible amount of a farmer’s qualifying gifts for the tax year.

Budget 2023 extended the farmers’ food donation tax credit until December 31, 2026. The credit is available to farmers or their spouses or common-law partners who make a gift of agricultural product after February 16, 2016 and before January 1, 2027. 

The farmers’ food donation tax credit is in addition to any charitable and other gift tax credit claimable.

Claiming the credit

Farmers, farmers’ spouses or common-law partners, may claim the credit on their T1 income tax return. Enter the amount of the credit you are claiming on the British Columbia Tax form (BC428).

The credit must be claimed with the charitable and other gift tax credit, within five tax years of the donation of agricultural product being made.

More details may be found on the frequently asked questions page.

Farming corporations may also claim this credit.

Legislation

The following legislation applies to the farmers' food donation tax credit:

• Income Tax Act (B.C.) section 20.1
• Farmers’ Food Donation Tax Credit Regulation
• Bill 10, Budget Measures Implementation Act, 2023