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The Underused Housing Tax (UHT) Act implements an annual 1% tax on the value of vacant and underused residential properties directly or indirectly owned by those who are not permanent residents or Canadian citizens. It became effective Jan. 1, 2022, and the first tax return for year-end Dec. 31, 2022, is due at the end of April 2023.

The application of penalties and interest under the UHTA for the 2022 calendar year will be waived for any late-filed underused housing tax (UHT) return and for any late-paid UHT payable, provided the return is filed or the UHT is paid by October 31, 2023.

This transitional relief means that although the deadline for filing the UHT return and paying the UHT payable is still April 30, 2023, no penalties or interest will be applied for UHT returns and payments that the CRA receives before November 1, 2023. Learn more here:  https://www.canada.ca/en/revenue-agency/news/newsroom/tax-tips/tax-tips-2023/underused-housing-tax-penalties-and-interest-waived.html

Click here for a Q&A on the UHT: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/uhtn15/questions-answers-underused-housing-tax.html

Through ALP'S affiliation with the NSN and their CFA mmebership, the CFA is seeking an exemption to the UHT for agricultural businesses in the future to reduce the administrative burden of this tax. While CFA is seeking long-term solutions for this issue, our efforts will most likely not impact the current tax year, so we still encourage producers follow the guidance laid out below. 

How does the UHT impact your farming operation?

If you operate your farm through a Canadian corporation or Canadian partnership and it owns a residential property, you will be required to file a UHT return even if no UHT is owed due to applicable exemptions noted below. If you do not file, the late filing penalty will apply.

Let's look at the example of a Canadian corporation carrying a cash crop operation. The corporation is 100% owned by Canadian citizens and possesses several residential homes on its farms. This corporation is required to file a UHT return. It would be exempt from the UHT as a Specified Canadian Corporation, but the UHT return must still be filed to claim the exemption. It could be subject to a $10,000 penalty if it does not file a UHT return on time. This penalty would apply for each year a UHT return is required and not filed by the April 30 deadline.

How much is the UHT?

The UHT on vacant or underused residential property is 1% of the home's taxable value or 1% of its most recent sale price, whichever is greater. Owners can also file an election between Jan. 1 and April 30 of the following calendar year to use the property's fair market value (FMV) to determine the owing UHT and if they can obtain an appraisal. If two or more individuals hold title to a property, each owner will be responsible for the UHT based on their ownership interest.

What are the UHT filing requirements and penalties?

Failure to file a UHT return by April 30 of the following year, when required, could result in a penalty of at least $5,000 for individuals and $10,000 for other entities, such as Canadian corporations, partnerships, and trusts.

If an owner qualifies for an exemption but is not an excluded owner, the UHT return still must be filed, even if an exemption applies and no UHT is owed. The penalty for late filing will apply.

What should farm owners do next?

The UHT has received little attention since it became law, as many Canadians believe it simply does not apply to them—but the law affects a broad range of property owners. Countless numbers of farm corporations and farm partnerships across this country will have an obligation to file a UHT return, even if they owe no UHT. Non-filing can result in substantial financial penalties.

If you are concerned the UHT may apply to your farm operation, contact your advisors for guidance.

ALP is pleased to announce that the Board of Directors has fulfilled the vacant Interim Director position. While we currently await his formal appointment from Marketing Council, we are pleased to welcome Martin Winchell to the Board of Directors. As this is an interim position, an election will be required for the position at the ALP AGM on November 18, 2023.

Marty Winchell is the newest interim board member with ALP. He has been raising, wrestling, fighting, and swearing at sheep since the age of 15. 

He grew up on a broiler farm in Rocky Mountain House, attended the U of A in Ag. and has been working in the ag industry his entire professional life, with stints in the lower mainland, and Edmonton, before returning to the family farm.   Currently working in municipal gov’t, Marty and his wife Cindy ( of 25 yrs) have 4 kids and a hodge podge of recreational, not for profit animals.

In addition to sheep, the Winchell’s also have a cow herd, put up hay, and often have a few pigs roaming around.

Always trying to adapt, they have recently made the transition to lambing indoors and have yet to lose a lamb to ravens this year! With the recent improvement in facilities, there is hope they will increase frequency of lambing as well as lambing percentage.

You can find his contact information here

Please help us in welcoming Martin to the ALP Board of Directors!

Yesterday the Sustainable Canadian Agricultural Partnership (Sustainable CAP) bilateral agreement with Alberta was announced, you can read the news release here. The Sustainable CAP will be in effect from April 1, 2023, to March 31, 2028. The total value of the cost-shared portion of the new agreement is $2.5 billion (representing federal, provincial, and territorial dollars), up from $2 billion under the CAP Framework. The increase of $500 million represents a 25% increase of funding towards federal-provincial cost-shared programs well as the addition of a new program called the Resilient Agricultural Landscapes Program. Below I have included brief descriptions for this new program as well as the Farm Technology Program and Efficient Grain Handling Program. For more detailed information you can visit the Sustainable CAP website. There will be informational webinars offered over the next few weeks with more detail.

Resilient Agricultural Landscape Program (RALP)
The goal of the Resilient Agricultural Landscape Program is to increase environmental resiliency of agricultural landscapes by accelerating adoption of Beneficial Management Practices (BMPs) that maximize provision of Ecological Goods & Services (EG&S), such as carbon sequestration, improved water quality and biodiversity enhancement. Funding is offered on a per-acre payment basis for a term of three years. Funding of up to $150,000 for Primary Producers, and up to $300,000 for Indigenous applicants or groups such as Grazing Reserve Associations and Community Pastures is available for select BMP projects. The Program opens for applications on April 3, 2023.  To review the BMP funding list and other program details, visit www.alberta.ca/resilient-agricultural-landscape-program.aspx

Farm Technology Program (FTP)
The Farm Technology Program supports the adoption of innovative technology that minimizes agricultural waste, optimizes farm efficiency, or improves the security of farming operations.  Funding of up to $48,000/applicant is available for items that fall under the Farm Technology Stream, and up to $2,000/applicant for items in the Farm Security Stream.  Program funding is retroactive to April 1, 2023.  To review the funding list and other program details, visit www.alberta.ca/farm-technology-program.aspx

Efficient Grain Handling Program (EGHP)
The Efficient Grain Handling Program funds grain handling equipment that shows a significant energy efficiency improvement over standard practice. Funding of up to $100,000/applicant is available for approved projects. Program funding is retroactive to April 1, 2023. To review the funding list and other program details, visit www.alberta.ca/efficient-grain-handling-program.aspx

On March 27, the Honourable Carla Qualtrough, Minister of Employment, Workforce Development and Disability Inclusion, announced the extension of measures that were implemented last year, in April 2022, as part of the TFWP Workforce Solutions Road Map.

As noted in the announcement, effective April 3^rd 2023, the following TFWP measures will be extended until October 30, 2023:

• permitting employers in seven sectors with demonstrated labour shortages to hire up to 30 percent of their workforce through the TFW Program, for low-wage positions;
• maintaining the validity period of Labour Market Impact Assessments (LMIA) at 18 months; and,
• maintaining the maximum duration of employment for low-wage positions for a period up to two years.

 The Road Map measures are intended to help employers address current labour shortages across many sectors and occupations, create greater stability in the economy, and build a stronger Canadian workforce for today and tomorrow. 

The Temporary Foreign Worker Program

Employment and Social Development Canada

For Additional information click here

Applications are now being accepted for federal programs under the Sustainable Canadian Agricultural Partnership (Sustainable CAP) that will go into effect on April 1, 2023.

The federal programs, which include AgriAssurance, AgriCompetitiveness, AgriDiversity, AgriInnovate, AgriMarketing and AgriScience, are currently delivered through the Canadian Agricultural Partnership and are being renewed for 5 years to support key priority areas.

Read more

Please find correspondence below to our producers from Westfine Meats.

Download the letter here

CFIA is pleased to inform you that the proposed changes to Part XV of the Health of Animals Regulations are now in Canada Gazette I and the 90-day consultation period is from March 18 to June 16, 2023.  Below, please see the link to CFIA’s main consultation webpage as well as the direct link to the proposed regulations in Canada Gazette I. 

• Share your thoughts: Consultation on proposed changes to Part XV of the Health of Animals Regulations (Identification and Traceability) - Canadian Food Inspection Agency (canada.ca)
• Canada Gazette, Part 1, Volume 157, Number 11: Regulations Amending the Health of Animals Regulations (Identification and Traceability)

Further to the release regarding the launch of consultations on proposed amendments to livestock traceability regulations, please note the proposed dates for the CFIA's sheep producer webinars below:

• Webinar – Sheep producers and owners
  • English session – March 31, 2023 from 10 a.m. to 11 a.m. (mountain)
    

    Microsoft Teams meeting

    Join on your computer, mobile app or room device

    Click here to join the meeting

    Meeting ID: 293 306 602 176
    Passcode: DpDgHY

    Download Teams | Join on the web

    Join with a video conferencing device

    This email address is being protected from spambots. You need JavaScript enabled to view it.

    Video Conference ID: 119 188 964 9

    Alternate VTC instructions

You will note from the consultation link below that there are various webinars being hosted by species and stakeholder type.  You are welcome to join as many as you would like.

Click here to see the copy of the sheep-specific guidance document provided by the CFIA for the consultation.  The document narrows down the regulation to requirements for sheep producers.  The consultation link below also provides guidance documents for operators of livestock sites (abattoirs, assembly points, feedlots, etc.), exporters and importers, and distributors of approved indicators.

If there are any questions, please don’t hesitate to reach out to CFIA directly. 

 The Simpson Centre for Food and Agricultural Policy at the School of Public Policy, University of Calgary is working on  a research program focused on the government’s commitments to the agriculture sector in the 2023 Alberta election and our support for this project would be invaluable.  

The objective of this research is to help bridge the gap between producers and government policy. They launched a survey for Alberta producers in February, to ask them about their priorities. The survey is open from February 13^th to March 13^th.

The 3 reports that will be published and shared with producers as part of this program would be written in a neutral and evidence-based way to avoid political bias. 

Complete the survey here