FBC – Canada's Small Business Tax Specialist

On February 9, 2011 the Federal Government announced a further extension for 2010 tax deferrals to livestock producers who have been affected  by excess moisture in the following designated areas of Central Saskatchewan and South-West and North-West Manitoba.

Saskatchewan- 2010 Excess Moisture Designations

RM 345 Vanscoy

Manitoba- 2010 Excess Moisture Designations

RM 100 Albert, RM 103 Arthur, RM 109 Brenda, RM 111 Cameron, RM 122 Edward, RM 162 Pipestone, RM 184 Sifton, RM 205 Winchester, RM 605 Kelsey

On November 5, 2010, the federal government extended 2010 tax deferrals to livestock producers who have been affected by excess moisture in the following designated areas of northeastern Saskatchewan and northern Manitoba, as well as the Interlake and Westlake regions.

Saskatchewan - 2010 Excess Moisture Designations

RM 211 Churchbridge, RM 213 Saltcoats, RM 214 Cana, RM 215 Stanley, RM 216 Tullymet, RM 217 Lipton, RM 218 Cupar, RM 241 Calder, RM 243 Wallace, RM 244 Orkney, RM 245 Garry, RM 246 Ituna Bon Accord, RM 247 Kellross, RM 248 Touchwood, RM 271 Cote, RM 273 Sliding Hills, RM 274 Good Lake, RM 275 Insinger, RM 276 Foam Lake, RM 277 Emerald, RM 279 Mount Hope, RM 280 Wreford, RM 281 Wood Creek, RM 282 McCraney, RM 283 Rosedale, RM 301 St. Philips, RM 303 Keys, RM 304 Buchanan, RM 305 Invermay, RM 307 Elfros, RM 308 Big Quill, RM 309 Prairie Rose, RM 310 Usborne, RM 312 Morris, RM 313 Lost River, RM 314 Dundurn, RM 331 Livingston, RM 333 Clayton, RM 334 Preeceville, RM 335 Hazel Dell, RM 336 Sasman, RM 337 Lakeview, RM 338 Lakeside, RM 339 Leroy, RM 340 Wolverine, RM 341 Viscount, RM 342 Colonsay, RM 343 Blucher, RM 344 Corman Park, RM 366 Kelvington, RM 367 Ponass Lake, RM 368 Spalding, RM 369 St. Peter, RM 370 Humboldt, RM 371 Bayne, RM 372 Grant, RM 373 Aberdeen, RM 394 Hudson Bay, RM 395 Porcupine, RM 397 Barrier Valley, RM 398 Pleasantdale, RM 399 Lake Lenore, RM 400 Three Lakes, RM 401 Hoodoo, RM 402 Fish Creek, RM 403 Rosthern, RM 404 Laird, RM 405 Great Bend, RM 426 Bjorkdale, RM 427 Tisdale, RM 428 Star City, RM 429 Flett's Springs, RM 430 Invergordon, RM 431 St. Louis, RM 434 Blaine Lake, RM 435 Redberry, RM 456 Arborfield, RM 457 Connaught, RM 458 Willow Creek, RM 459 Kinistino, RM 460 Birch Hills, RM 461 Prince Albert, RM 463 Duck Lake, RM 464 Leask, RM 486 Moose Range, RM 487 Nipawin, RM 488 Torch River, RM 490 Garden River, RM 491 Buckland, RM 493 Shellbrook, RM 494 Canwood, RM 520 Paddockwood, RM 521 Lakeland.

Manitoba - 2010 Excess Moisture Designations

RM 105 Bifrost, RM 110 Brokenhead, RM 115 Coldwell, RM 118 Dauphin, RM 121 East St. Paul, RM 125 Eriksdale, RM 126 Ethelbert, RM 128 Gilbert Plains, RM 129 Gimli, RM 130 Glenella, RM 132 Grandview, RM 137 Hillsburg, RM 139 Lac du Bonnet, RM 143 Lawrence, RM 147 McCreary, RM 149 Minitonas, RM 154 Mossey River, RM 158 Ochre River, RM 168 Rockwood, RM 174 St. Andrews, RM 176 St. Clements, RM 178 St. Laurent, RM 179 Ste. Rose, RM 181-108 Shellmouth-Boulton, RM 182 Shell River, RM 185 Siglunes, RM 193 Swan River, RM 201 West St. Paul, RM 203 Whitemouth, RM 206 Woodlands, RM 600 Alexander, RM 601 Alonsa, RM 602 Armstrong, RM 605 Fisher, RM 606 Grahamdale, RM 611 Reynolds, Indian reserve Valley River 63A, Division No. 18 Unorganized, East Part,

Division No. 18 Unorganized West Part, Division No. 19 Unorganized, Division No. 20 Unorganized North Part, Division No. 20 Unorganized South Part, Mountain (North), Mountain (South)

2010 Prescribed Drought Regions

On October 20, 2010, the federal government offered 2010 tax deferrals to livestock producers who have been dealing with drought in designated areas of northern BC and Alberta. Federal Agriculture Minister Gerry Ritz announced that producers who resorted to selling off eligible livestock to avoid financial losses due to drought conditions will be eligible for a one-year tax deferral on 2010 income from those sales.

Producers who reduced their breeding herds by at least 15 per cent are eligible. Thirty per cent of income from net sales can be deferred if the herd has been reduced by at least 15 per cent, but less than 30 per cent. Where the herd has been reduced by 30 per cent or more, 90 per cent of income from net sales can be deferred.

The following list contains preliminary designated areas for 2010 announced to October 20, 2010.

BC - 2010 Drought Designations

Census Subdivisions of Bulkley-Nechako B, C, D, E, and F; Cariboo A, B, C, D, E, F, I, J, and K; Fraser-Fort George A, C, D, E, F, G, and H; and Peace River B, C, D, and E.  

Alberta - 2010 Drought Designations

Birch Hills County, Clear Hills County, County of Northern Lights, Grande Prairie County No. 1, I.D. No. 12,  M.D. of Big Lakes,  M.D. of Fairview No. 136, M.D. of Greenview No. 16, M.D. of Peace No. 135, M.D. of Smoky River No. 130, M.D. of Spirit River No. 133, Northern Sunrise County, Saddle Hills County, Woodlands County and Yellowhead County.