Statement of Farming Activities

Statement of Farming Activities Use this form to calculate your self-employment farming income. For each farming business, fill in a separate Form T0. Fill in this form and send it with your income tax and benefit return. For more information on how to fill in this form, see Guide T00, Self-employed Business, Professional, Commission, Farming, and Fishing Income. Part Identification Your name Your social insurance Farm name Business Farm address City Prov./Terr. Postal code Fiscal period From Main product or service Date (YYYYMMDD) Accounting method Cash Accrual Name and address of person or firm preparing this form to Date (YYYYMMDD) Tax shelter identification Was 08 your last year of farming? Yes No Industry code (see the appendix in Guide T00) Partnership business Your percentage of the partnership Part Internet business activities If your web pages or websites generate farming income, fill in this part of the form. How many Internet web pages and websites does your business earn income from? Enter "0" if none..... Provide up to five main web page or website addresses, also known as uniform resource locator (URL): Percentage of your gross income generated from the web pages and websites. (If no gross income was generated from the Internet, enter "0".)... T0 E (8) (Ce formulaire est disponible en français.) Page of

Part Income Wheat... 9 Oats... 9 Barley... 9 Mixed grains... 9 Corn.... 9 Canola... 9 Flaxseed... 9 Soybeans.... 98 Grains and oilseeds... 90 Fruit... 9 Potatoes... 9 Vegetables (not including potatoes).... 9 Tobacco.... 9 Other crops... 90 Greenhouse and nursery products.... 9 Forage crops or seeds.... 9 Livestock sold Cattle... 9 Swine... 9 Poultry... 9 Sheep and lambs... 9 Livestock and animal products revenue... 90 Milk and cream (not including dairy subsidies).... 9 Eggs for consumption... 9 Other commodities... 90 Program payments Dairy subsidies... 9 Crop insurance... 9 Other program payments... 90 Rebates... 90 Custom or contract work (includes machine rentals)... 90 Insurance proceeds... 90 Patronage dividends... 90 Other income (specify): 900 Gross income: Total of above lines (enter this amount on line 8 of your income tax and benefit return)... 99 Page of

Part Net income (loss) before adjustments Gross income (line 99 of Part )... Expenses (enter only the business part) Containers and twine... Fertilizers and lime... Pesticides (herbicides, insecticides, fungicides)... Seeds and plants... Feed, supplements, straw, and bedding... Livestock purchases... Veterinary fees, medicine, and breeding fees... Machinery expenses Repairs, licences, and insurance... 90 Gasoline, diesel fuel, and oil... 9 Building repairs and maintenance (includes fence repairs)... 99 Clearing, levelling, and draining land... 99 Crop insurance, Revenue Protection Program, and stabilization premiums... 99 Custom or contract work (includes machine rentals).... 998 Electricity... 999 Heating fuel and curing fuel.... 980 Insurance program overpayment recapture... 980 Insurance... 980 980 Interest and bank charges.... Office expenses... 9808 Professional fees (includes legal and accounting fees).... 9809 taxes.... 980 Rent (land, buildings, and pasture)... 98 Salaries, wages, and benefits (including employer's contributions).... 98 Motor vehicle expenses (not including CCA) (amount of Chart A)... 989 Small tools... 980 Mandatory inventory adjustment included in 0... 99 Optional inventory adjustment included in 0... 998 Other expenses (specify): 990 Total other expenses (see Area A, column, on page )... Subtotal of expenses Capital cost allowance (CCA). Enter amount i of Area A minus any personal part and any CCA for business-use-of-home expenses.... Total farm expenses: Total of the above amounts Net income (loss) before inventory adjustments: Amount a minus amount b... Optional inventory adjustment included in 08.... Mandatory inventory adjustment included in 08... 9 9 9 9 9 9 9 99 Net income (loss) after inventory adjustments: Total of the above three lines 9898 b 9899 99 99 a c Part Your net income (loss) Your share of the amount c or the amount from your T0 slip, Statement of Partnership Income... 99 Plus: GST/HST rebate for partners received in the year... Total: Amount d plus line 99 Minus: Other amounts deductible from your share of net partnership income (loss) (amount of Part )... Net income (loss) after adjustments: Amount e minus line 99... Minus: Business-use-of-home expenses (amount of Part )... Your net income (loss): Amount f minus line 99 (enter this amount on line of your income tax and benefit return)... d 99 99 99 e f Page of

Part Other amounts deductible from your share of net partnership income (loss) Claim expenses you incurred that were not included in the partnership statement of income and expenses, and for which the partnership did not reimburse you. These claims must not be included in the claims already calculated for the partnership. List details of expenses: Total other amounts deductible from your share of the net partnership income (loss): Add amounts to (enter this on line 99 of Part ) Expense amounts Part Calculating business-use-of-home expenses Heat... Electricity... Insurance.... Maintenance... Mortgage interest.... taxes... Other expenses (specify): Subtotal: Add amounts to Minus: Personal-use part of the business-use-of-home expenses... Subtotal: Amount 8 minus amount 9 Plus: Capital cost allowance (business part only), which means amount i of Area A minus any portion of CCA that is for personal use or entered on line 99 of Part... 8 9 0 Amount carried forward from previous year... Subtotal: Add amounts 0 to Minus: Net income (loss) after adjustments (amount f of Part ) (if negative, enter "0")... Business-use-of-home expenses available to carry forward: Amount minus amount (if negative, enter "0")... Allowable claim: The lesser of amount and (enter your share of this amount on line 99 of Part )... Part 8 Details of other partners Do not fill in this chart if you must file a partnership information return. Address Prov./Terr. Postal code Share of net income or (loss) Percentage of partnership Address Prov./Terr. Postal code Share of net income or (loss) Percentage of partnership Address Prov./Terr. Postal code Share of net income or (loss) Percentage of partnership Address Prov./Terr. Postal code Share of net income or (loss) Percentage of partnership Part 9 Details of equity Total business liabilities... Drawings in 08... Capital contributions in 08... 99 99 99 Page of

Area A Calculation of capital cost allowance (CCA) claim Undepreciated capital cost (UCC) at the start of the year Cost of additions in the year (see Area B and C below) Cost of additions from column which are AIIP (new property must be available for use before 0) See note below Proceeds of dispositions in the year (see Area D and E below) * UCC after additions and dispositions (col. plus col. minus col. ) Proceeds of dispositions available to reduce additions of AIIP (col. minus col. plus col. ). If negative, enter "0" 8 UCC adjustment for current-year additions of AIIP (col. minus col. ) multiplied by the relevant factor. If negative, enter "0". See note below 9 Adjustment for current-year additions subject to the half yearrule / multiplied by (col. minus col. minus col. ). If negative, enter "0." 0 Base amount for CCA (col. plus col. 8 minus col. 9) CCA Rate CCA for the year (col. 0 multiplied by col. or a lower amount) UCC at the end of the year (col. minus col. ) Total CCA claim for the year: Total of column (enter the amount on line 99 of Part, amount i minus any personal part and any CCA for business-use-of-home expenses **) i * If you have a negative amount in column, add it to income as a recapture in Part on line 900. If no property is left in the class and there is a positive amount in the column, deduct the amount from income as a terminal loss in Part on line 990. Recapture and terminal loss do not apply to a class 0. property. For more information, read Chapter of Guide T00. ** For information on CCA for "Calculation of business-use-of-home expenses," see "Special situations" in Guide T00, Chapter. To help you calculate the capital cost allowance claim, see the calculation charts in Areas B to F. Note : Columns,, and 8 apply only to the accelerated investment incentive properties that became available for use during the year. See proposed Regulation 0() for the definition of accelerated investment incentive property (AIIP) which may apply to certain additions acquired after November 0, 08. Note : The proposed relevant factors for properties available for use before 0 are / (class.), (classes. and ) and 0. for the remaining accelerated investment incentive properties. For more information on accelerated investment incentive properties, see Guide T00 or go to canada.ca/taxes-accelerated-investment-income. Part XVII properties (acquired before 9) Year acquired Kind of property Month of disposition Cost (business part) Rate () CCA for this year Total CCA for this and previous years Enter the total of amounts i and ii on line 99 of part. Total CCA on Part XVII properties: Total of column ii Area B Equipment additions in the year Total cost (column minus column ) Area C Building additions in the year Total equipment additions in the year: Total of column 99 Total cost (column minus column ) Total building additions in the year: Total of column 99 Page de

Area D Equipment dispositions in the year Proceeds of disposition (should not be more than the capital cost) (column minus column ) Total equipment dispositions in the year: Total of column 99 Note: If you disposed of property from your farming business in the year, see Chapter of Guide T00 for information about your proceeds of disposition. Area E Building dispositions in the year Proceeds of disposition (should not be more than the capital cost) (column minus column ) Note: If you disposed of property from your farming business in the year, see Chapter of Guide T00 for information about your proceeds of disposition. Area F Land additions and dispositions in the year Total building dispositions in the year: Total of column 998 Total cost of all land additions in the year... Total proceeds from all land dispositions in the year... 99 99 Note: You cannot claim capital cost allowance on land. For more information, see Chapter of Guide T00. Area G Quota additions and dispositions in the year Total cost of all quota additions in the year... Total proceeds from all quota dispositions in the year... 999 990 Note: Quotas are eligible capital property. For more information, see Chapter of Guide T00. Chart A Motor vehicle expenses Kilometres you drove in the tax year to earn farming income... Total kilometres you drove in the tax year... Fuel and oil.... Interest (use Chart B below).... Insurance... Licence and registration... Maintenance and repairs... Leasing (use Chart C below)... Other expenses (specify): Total motor vehicle expenses: Add amounts to 0 amount : Business use part: ( amount : ) amount : 8 9 0... = Business parking fees... Supplementary business insurance... Allowable motor vehicle expenses: Add amounts,, and (enter this total on line 989 of Part )... Note: You can claim CCA on motor vehicles in Area A. Page of

Chart B Available interest expense for passenger vehicles Total interest payable (accrual method) or paid (cash method) in the fiscal period... 0* the of days in the fiscal period for which interest was payable (accrual method) or paid (cash method)... = Available interest expense: Whichever is less of amount or (enter in amount of Chart A above).... * For passenger vehicles bought after 000. Chart C Eligible leasing cost for passenger vehicles Total lease charges incurred in your 08 fiscal period for the vehicle... 9 Total lease payments deducted before your 08 fiscal period for the vehicle... 0 Total of days the vehicle was leased in your 08 and previous fiscal periods.... Manufacturer's list price... Use a GST rate of or HST rate applicable to your province. Amount or (,9 + GST and PST, or HST on,9), whichever is more 8 = [(800 + GST and PST, or 800 + HST) amount ] amount 0: = 0 [(0,000 + GST and PST, or 0,000 + HST) amount 9] amount... = Eligible leasing cost: Whichever is less of amount or (enter in amount 8 of Chart A above)... 8 See the privacy notice on your return. Page of