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Flag Canada Revenue
Agency		 Agence du revenu
du Canada		 Protected B when completed
 
Return of Fuel Charge Proceeds to Farmers Tax Credit
 
•

 Use this form to claim the return of fuel charge proceeds to farmers tax credit if you are a self-employed farmer or an
individual who is a member of a partnership who operates a farming business with one or more permanent establishment(s) in
one or more of the following designated provinces: Ontario (ON), Manitoba (MB), Saskatchewan (SK) or Alberta (AB).
•
 The return of fuel charge proceeds to farmers tax credit is a refundable tax credit equal to the eligible farming expenses
that can be attributed to a designated province, multiplied by the payment rate specified for the calendar year for the
designated province. Members of a partnership can claim their portion of the partnership's total credit based on their specified
proportion.
•
 If you operate multiple farming businesses, fill in only one Form T2043 and attach the applicable additional calculation chart(s)
for each of your farming businesses.
• Attach this form and additional calculation chart(s), if applicable, to your income tax and benefit return.
• If you are claiming this credit for a trust, fill in this form and attach it to Form T3RET, T3 Trust Income Tax and Information
Return.
 
67062 Tick this box if you have multiple farming businesses with one or more permanent establishment(s) in multiple
  provinces or territories.
 
How to fill in this form
 
Fill in parts 1, 2 and 5 if you have:
 
• one farming business with one or more permanent establishment(s) in only one designated province
• multiple farming businesses, each of which has one or more permanent establishment(s) in the same designated province
•
 multiple farming businesses, where, for example, one business has one or more permanent establishment(s) in only one
designated province and another business has one or more permanent establishment(s) in a different designated province
 
Fill in parts 1, 3, 4 and 5 if your farming business operates in more than one province or territory and at least one is a
designated province.
 
If you are an individual who did not incur any farming expenses, but you are a member of a partnership that incurred farming
expenses, go to Part 5 and only fill in the applicable lines 67079, 67080, 67081 and 67082, as well as amounts 5C and 5D.
 
To fill in this form, you will need to refer to Form(s) T2042, Statement of Farming Activities, you filed for your business(es). If
you are participating in the AgriStability and AgriInvest programs, refer to the following applicable forms instead:
 
•
 Form T1163, Statement A – AgriStability and AgriInvest Programs Information and Statement of Farming Activities for
Individuals
•
 Form T1164, Statement B – AgriStability and AgriInvest Programs Information and Statement of Farming Activities for
Additional Farming Operations
•
 Form T1273, Statement A – Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming
Activities for Individuals
•
 Form T1274, Statement B – Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming
Activities for Additional Farming Operations
 
  Part 1 – Gross eligible farming expenses
 
  Fill in a separate Chart A for each business.
 
  Total gross eligible farming expenses for all of your businesses: Add amount 6 of every Chart A.
  See note 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67061    
 
  Note 1: If your total gross eligible farming expenses for all businesses are $25,000 or more, you are eligible to claim the
credit.
 
 
T2043 E (22) 版权所有 © 2014 AdvTax Page 1 of 6 Canada Logo
Protected B when completed
 
  Part 2 – Return of fuel charge proceeds to farmers tax credit (one designated province
per farming business)
 
  Fill in Part 2 for your farming businesses that have one or more permanent establishment(s) that operate in only one of
the designated provinces.
 
 Add all eligible farming expenses in ON from amount 6 of
 Chart A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67063   x ON payment rate 0.173% = 2A
 Add all eligible farming expenses in MB from amount 6 of
 Chart A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67064   x MB payment rate 0.173% = 2B
 Add all eligible farming expenses in SK from amount 6 of
 Chart A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67065   x SK payment rate 0.173% = 2C
 Add all eligible farming expenses in AB from amount 6 of
 Chart A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67066   x AB payment rate 0.173% = 2D
 
 Total: Add amounts 2A to 2D (enter this total at amount 5A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2E
 
 
  Part 3 – Summary of allocation of eligible farming expenses to a designated province
 
  Fill in a separate Chart B for each farming business with one or more permanent establishment(s) in more than one province or
territory, where at least one province is a designated province, to allocate eligible farming expenses to a designated province.
 
  Gross income of the farming businesses reasonably allocated to the permanent establishment(s) in the
designated province(s)
 
  Add all ON amounts from row 1 of every Chart B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67067    
  Add all MB amounts from row 1 of every Chart B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67068    
  Add all SK amounts from row 1 of every Chart B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67069    
  Add all AB amounts from row 1 of every Chart B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67070    
 
  Salaries and wages paid to employees of the farming businesses reasonably allocated to the designated
province(s)
 
  Add all ON amounts from row 4 of every Chart B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67071    
  Add all MB amounts from row 4 of every Chart B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67072    
  Add all SK amounts from row 4 of every Chart B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67073    
  Add all AB amounts from row 4 of every Chart B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67074    
 
  Total gross income in all provinces and territories from all farming businesses: Add the amount
  from row 2 of every Chart B you fill in . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67075    
     
 
  Total salaries and wages paid to employees in all provinces and territories from all farming
  businesses: Add the amount from row 5 of every Chart B you fill in. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67076    
     
 
 
  Part 4 – Return of fuel charge proceeds to farmers tax credit (farming business in more
than one province or territory, and at least one province is a designated province)
 
 Fill in Part 4 to determine your eligible tax credit claim for each designated province in which your farming businesses operate.
 
 Fill in a separate Chart C for each farming business.
 
  Total credit in ON for all businesses: Add amount 7 of every Chart C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4A
  Total credit in MB for all businesses: Add amount 8 of every Chart C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4B
  Total credit in SK for all businesses: Add amount 9 of every Chart C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4C
  Total credit in AB for all businesses: Add amount 10 of every Chart C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4D
 
  Total: Add amounts 4A to 4D (enter this total at amount 5B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4E
     
 
 
T2043 E (22) Page 2 of 6
Protected B when completed
 
  Part 5 – Total return of fuel charge proceeds to farmers tax credit
 
 Fill in Part 5 to determine your total credit for all of your farming businesses.
 
 Enter amount from 2E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5A
 
 Enter amount from 4E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5B
 
 Credit allocated from a partnership for ON (amount from box 237 of your
 T5013 slips or letter). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67079  •
 
 Credit allocated from a partnership for MB (amount from box 237 of your
 T5013 slips or letter). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67080  •
 
 Credit allocated from a partnership for SK (amount from box 237 of your
 T5013 slips or letter). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67081  •
 
 Credit allocated from a partnership for AB (amount from box 237 of your
 T5013 slips or letter). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67082  •
 
 
 Total credit allocated from partnerships: Add lines 67079 to 67082. See note 2 . . . . . . . . ► 5C
 
 Total credit for all businesses: Amount 5A plus amount 5B plus amount 5C (enter this
 amount on line 47556 of your income tax and benefit return). See note 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5D
 
  This credit cannot be shared with another individual.
 
  Note 2: The credit allocated to an individual who is a member of a partnership is considered assistance. Therefore, you must
include the portion of the credit allocated to each business at line 9951 of Form T2042 for that business when you calculate
your net farming income in the tax year the credit is claimed.
 
  If you participate in the AgriStability and AgriInvest programs, include these amounts at line 9951 of the respective
Forms T1163, T1164, T1273 or T1274 instead.
 
  Note 3: The credit for a self-employed farmer is considered assistance. Therefore, you must include the portion of the credit
allocated to each business from amounts 5A and 5B of this form at line 9600 of Form T2042 for that business when you
calculate your gross farming income in the tax year the credit is claimed.
 
  If you participate in the AgriStability and AgriInvest programs, include these amounts at line 9600 of the respective
Forms T1163, T1164, T1273 or T1274 instead.
 
  If you are claiming this credit for a trust, enter amount 5D on line 64 of Form T3RET.
 
 
T2043 E (22) Page 3 of 6
Protected B when completed
 
  Chart A – Gross eligible farming expenses
 
  If you are participating in the AgriStability and AgriInvest programs, see note 4.
 
  Total farming expenses (line 9898 of Form T2042) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1
 
  Mandatory inventory adjustments (line 9937 of Form T2042) . . . . . . . . . . . . . . . . . . . . . . . . .  2
  Optional inventory adjustments (line 9938 of Form T2042) . . . . . . . . . . . . . . . . . . . . . . . . . . .  3
  Non-arm's length transactions (total of all expenses incurred in a non-arm's length
  transaction in Part 4 of Form T2042) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  4
  Subtotal: Add amounts 2 to 4  ►  5
 Gross eligible farming expenses: Amount 1 minus amount 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  6
     
 
 Add amount 6 to line 67061 of Part 1.
 
  Note 4: If you are participating in the AgriStability and AgriInvest programs, refer to the applicable Form T1163, T1164, T1273
or T1274 filed for your business instead of Form T2042. If you are using any of these forms, enter the following amounts:
 
•  amount from line 9968 at amount 1
•  amount from line 9937 at amount 2
•  amount from line 9938 at amount 3
•  total of all expenses incurred in a non-arm's length transaction from the "Expenses" section at amount 4
 
 
T2043 E (22) Page 4 of 6
Protected B when completed
 
  Chart B – Calculation of allocation of eligible farming expenses to a designated province
  ON MB SK AB
         
1. Gross income ($) of the farming business reasonably
allocated to the permanent establishment(s) in the designated
province (applicable portion of line 9659 of Form T2042,
excluding the credit). See note 5
2. Total gross income ($) of the farming business in all
provinces and territories (line 9659 of Form T2042, excluding
the credit). See note 6
3. Percentage (%) of gross income allocated to the designated
province. Row 1 divided by row 2
4. Salaries and wages paid ($) to employees of the farming
business reasonably allocated to the permanent
establishment(s) in the designated province (applicable portion
of line 9814 of Form T2042). See note 7
5. Total salaries and wages paid ($) to employees of the
farming business in all provinces and territories (line 9814 of
Form T2042). See note 8
6. Percentage (%) of salaries and wages allocated to the
designated province. Row 4 divided by row 5
7. Total percentage (%) of expenses. Row 3 plus row 6
8. Percentage (%) of expenses allocated to the designated
province. Row 7 multiplied by 50%. See note 9
9. Eligible farming expenses ($) of the farming business
allocated to the designated province. Row 8 multiplied by
amount 6 of Chart A for this business
 
  Note 5: If you are participating in the AgriStability and AgriInvest programs, enter the applicable portion of line 9959 of the
applicable Form T1163, T1164, T1273 or T1274 instead.
 
  The gross income has to be allocated in accordance with section 2603 of the federal Income Tax Regulations. Add the
amounts from row 1 to the appropriate line for the corresponding designated province in Part 3 (lines 67067, 67068, 67069
and 67070).
 
  Note 6: If you are participating in the AgriStability and AgriInvest programs, enter the total of line 9959 of the applicable
Form T1163, T1164, T1273 or T1274 instead.
 
  Add the total gross income of the farming business in all provinces and territories to line 67075 in Part 3.
 
  Note 7: If you are participating in the AgriStability and AgriInvest programs, enter the applicable portion of lines 9815 and
9816 of the applicable Form T1163, T1164, T1273 or T1274 instead.
 
  The salaries and wages paid to employees have to be allocated in accordance with section 2603 of the federal Income Tax
Regulations. Add the amounts from row 4 to the appropriate line for the corresponding designated province in Part 3
(lines 67071, 67072, 67073 and 67074).
 
  Note 8: If you are participating in the AgriStability and AgriInvest programs, enter the total of lines 9815 and 9816 of the
applicable Form T1163, T1164, T1273 or T1274 instead.
 
  Note 9: If either the total gross income from row 2 or the total salaries and wages from row 5 is NIL, do not multiply row 7 by 50%.
 
  Add the total salaries and wages paid to employees of the farming business in all provinces and territories to line 67076 in
Part 3.
 
T2043 E (22) Page 5 of 6
Protected B when completed
 
  Chart C – Return of fuel charge proceeds to farmers tax credit (farming business in more
than one province or territory, and at least one province is a designated province)
 
 Eligible farming expenses in ON from row 9 of Chart B. Add
 amount 7 at amount 4A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   x ON payment rate 0.173% =  7
 Eligible farming expenses in MB from row 9 of Chart B. Add
 amount 8 at amount 4B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   x MB payment rate 0.173% =  8
 Eligible farming expenses in SK from row 9 of Chart B. Add
 amount 9 at amount 4C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   x SK payment rate 0.173% =  9
 Eligible farming expenses in AB from row 9 of Chart B. Add
 amount 10 at amount 4D. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   x AB payment rate 0.173% = 10
 
 
See the privacy notice on your return.
 
T2043 E (22) Page 6 of 6