To be eligible for SDRM: Edible Horticulture in 2024, you must:
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Have produced at least one eligible commodity in Ontario in 2023. There are more than 100 eligible commodities, including fruits, vegetables, herbs and spices, mushrooms, nuts, honey and maple products (see the Rates, Dates and Updates Information Sheet for a full list).
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Have filed a T1163 with the Canada Revenue Agency or submitted a Statement A to Agricorp for 2023.
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Have a minimum of $5,000 in allowable net sales (ANS) according to the calculation on your deposit notice.
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Make a deposit to your SDRM account. Submit a completed deposit request and a cheque made payable to Agricorp by the deadline indicated on your forms.
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Provide a premises ID number. To obtain your premises ID, go to ontariopid.com or call 1-888-247-4999.
Processing or resale
The income and expenses associated with the purchase and resale of an eligible commodity without any further processing are non-allowable. For example, if you purchase produce and simply resell the produce without any processing, you cannot claim the sales from this produce under SDRM: Edible Horticulture.
Processing is defined as a changing of state, such as converting strawberries to jam.
The income and expenses associated with the processing of purchased commodities not produced at your operation are allowable if:
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You operate a genuine farming business,
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Activities are related to your other farming activities,
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Activities are undertaken on a small scale, and
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Income from these activities is incidental to your other farming income.
Agricorp will consider the above in determining whether processing income and expenses should be considered eligible.
All producers’ files are subject to audit.
