What is an FBR number?
If you farm in Ontario, and your gross annual sales exceed $7,000, you must get a Farm Business Registration (FBR) number. You obtain an FBR number by annually registering through "Agricorp", an agency of the Ontario Ministry of Agriculture and Rural Affairs (OMAFRA).
To obtain and retain an FBR number, farmers must pay an annual fee. This fee can be directed to one of three Accredited Farm Organizations (AFOs) that the farmer has chosen to represent their interests. In 2002, the National Farmers Union - Ontario gained accreditation and now welcomes the majority of its members through the FBR program.
What are the benefits of getting an FBR?
There are not a lot of incentives to being a farmer other than the lifestyle and the food we produce, however taxation laws are very favourable for farmers. But the only way you can realize those benefits is to hold an FBR.
An FBR number is an eligibility requirement for many provincial agricultural programs, such as the Farm Property Class Tax Rate Program. You may qualify to pay just 25% of the municipal residential rate on your agricultural land. In most Ontario counties or townships, this can amount to thousands of dollars in savings every year!
Other benefits of the FBR program include:
- Eligibility for government programs – Including the Wildlife Damage Compensation Program, the On-Farm Climate Action Fund, Canadian Agricultural Partnership (CAP) initiatives, & more!
- Farm license plates – The benefits of which include lower annual plate cost, option to drive a D truck with a Class G license, and limited dangerous goods exemptions.
- Membership to the NFU-O – Select us as your accredited farm organization! (AFO). The NFU-O is Ontario’s strongest voice for the needs and interests of small and medium scale producers, direct-market farmers, and certified organic or sustainable producers.
The NFU-O is the only organization in Ontario with a proven track record of standing up to big agriculture and its army of lobbyists. It’s a small organization that punches far above its weight to ensure small and medium size family farms in Ontario have a voice at Queen’s Park. I am consistently surprised by the rollout of new programs and initiatives, such as helping new and young farmers access land and showcasing the beautiful work carried out by farmers with the Depth of Field films. Directing FBR fees to the NFU-O is the easiest decision to make, year after year.
– David Mazur-Goulet, Farmer near Kemptville, ON
Why choose the NFU-O?
The NFU-O supports and empowers farmers to answer the challenges to sustainable agriculture in unstable times. We are committed to building successful, diverse, and welcoming agricultural communities. All NFU-O farmers are heard and respected; our members develop farmer-friendly policy together through our grassroots, democratic approach, and we advocate boldly for those policies in our communities and at all levels of government.
Farmers choose the NFU-O for:
Community
Join a community of like-minded farmers
Discounts & Savings
Save big with a discounts package through ServicePlus
Resources
Improve your operation with member only resources
Support & Guidance
Get comprehensive support from a staff team who want to see your farm thrive.
Want to switch your AFO to the NFU-O?
How to Get an FBR Number
So... You’ve filed your income tax return and claimed at least $7,000 in farming revenue and now qualify to receive the benefits of the FBR program. What next?
1. Have your paperwork ready.
There are a few key pieces of paperwork that you’ll need to complete the FBR process:
- T1 Income Tax Return, reported to the Canada Revenue Agency in your most recent tax year
- T2042 Statement of Farming Activities form, used to calculate your “Self-Employment Income” related to farming that you declared on your most recent Income Tax Return
- Notice Of Assessment (NOA), the evaluation of your tax return that the Canada Revenue Agency sent to you after you file your tax return.
2. Register your farm business.
You can register your farm business online or over the phone by calling AgriCorp at 1-866-327-3678.
Note: The registration form must be completed in one session, so it’s important to have the following information handy:
- Your farm business’s legal name and business structure
- Program identifiers (Agricorp ID, AgriStability/AgriInvest PIN, CRA business number), if applicable
- Mailing address, phone number(s) and email addresses for both your farm business and a primary contact (if different from that of the farm business)
- The names of any partners, shareholders, or other authorized contacts who can act on behalf of the farm business
- The combined gross farm income that you (and your partners, if applicable) reported to the Canada Revenue Agency in your most recent tax year, along with major sources of this income – this is the paperwork mentioned above!
- The location of your main farm (Lot, Concession and county/district/region) and your Premises ID if you have one
- Farm acreage (including total land holdings, land rented in or out, and acres under cultivation)
3. Pay the registration fee.
The current fee to obtain an FBR number is $255 + HST for a total of $288.15.
Your registration payment is directed each year to the accredited farm organization of your choice.While this fee may seem steep, you will more than make that cost back in what you will save by qualifying for the Farm Property Class Tax Rate & other provincial funding programs.
You can pay the fee:
- Online (with a credit card)
- Over the phone (with a credit card)
- Call 1-866-327-3678
- At the bank
- Via online banking
- Set the “payee” as: AGRICORP – FBR
- By mailing a cheque to AgriCorp
- Send to: AgriCorp, 1 Stone Rd. West, Box 3660 Stn. Central, Guelph, ON, N1H 8M4
Want to learn more? The National Farmers Union – Ontario (NFU-O) has prepared a guide that aims to provide answers to all your questions about Ontario’s FBR program. Check out the NFU-O’s “FBR 101 Guide”.
Requesting a refund of your FBR Registration
All farm businesses that gross $7,000 or more annually are required by law to register their farming businesses and pay a selected AFO. However, the Farm Registration and Farm Organizations Funding Act, 1993 states that you can request a refund.
If you do not wish to receive the benefits of the NFU-O, contact us directly by mail or email no later than May 31, and request a refund. All refund requests must comply with our Refund Service Standard.
Refund Service Standard:
- Requests need to be submitted in writing.
- Requests must come directly to the NFU-O office as stated in Agricorp’s refund instructions.
- Requests must have the name, mailing address, and FBR number of the person requesting the refund.
- Requests must have a valid FBR number and therefore must come after payment has been received by the NFU-O from Agricorp.
- Requests must be received or postmarked by May 31 (90 days after the March 1 deadline).
- Refunds will be issued approximately 30 days after the request is received.
- Please submit all refund requests to office@nfuontario.ca or by mailing to: NFU-O, 5420 Hwy 6 N, Guelph ON, N1H 6J2.
Frequently Asked Questions
Returning registrants may renew an FBR number if the proof of $7,000 or more gross farming income can be validated if requested, and the registration payment is received by August 31. If the August 31 deadline is missed, contact Agricorp.
Get the Farm Business Registration (FBR) 101 Guide!
Get the Farm Business Registration (FBR) 101 Guide!
