List of Designated Regions for 2019 under the Livestock Tax Deferral Provision

Posted July 22, 2019

Livestock Producers Receive Tax Relief for 2019

July 22, 2019 – Ottawa, Ontario – Agriculture and Agri-Food Canada

(News Release) The Government of Canada today released an initial list of designated regions in British Columbia, Alberta, Saskatchewan, Manitoba and Quebec where livestock tax deferral has been authorized for 2019 due to extreme weather conditions.

Preliminary analysis indicates that livestock producers in Western Canada and Quebec are experiencing significant forage shortages due to drought conditions, supporting an early designation under the livestock tax deferral provision. Ongoing analysis and consultations will continue to determine if additional regions will be added to the designated list.

The livestock tax deferral provision allows livestock producers in prescribed drought, flood or excess moisture regions to defer a portion of their 2019 sale proceeds of breeding livestock until 2020 to help replenish the herd. The cost of replacing the animals in 2020 will offset the deferred income, thereby reducing the tax burden associated with the original sale.

The criteria for identifying regions for livestock tax deferral is forage shortfalls of 50 percent or more caused by drought or excess moisture. Eligible regions are identified based on weather, climate, and production data, in consultation with industry and provinces.

Eligibility for the tax deferral is limited to those producers located inside the designated prescribed areas. Producers in those regions can request the tax deferral when filing their 2019 income tax returns.


“Canadian producers have had to face numerous challenges due to extreme weather conditions. It is a priority for our government to quickly determine how the livestock tax deferral will be authorized to ensure that our producers have the support necessary to make informed herd management decisions and to help them keep their businesses strong.”

– The Honourable Marie-Claude Bibeau, Minister of Agriculture and Agri-Food


Quick facts

Low moisture levels resulted in significant forage shortages for livestock producers in British Columbia, Alberta, Saskatchewan, Manitoba and Quebec in 2019. One option for producers is to reduce their breeding herd in order to manage feed supplies.

In addition to the livestock tax deferral provision, producers have access to assistance through existing Canadian Agricultural Partnership Business Risk Management programs, which include AgriInsurance, AgriStability and AgriInvest.


Associated links

Manitoba – 2019 Livestock Tax Deferral

Municipalities – Consolidated Census Subdivisions

Based on the 2016 Statistics Canada Census

  1. Alexander
  2. Alonsa
  3. Argyle
  4. Armstrong
  5. Bifrost-Riverton
  6. Boissevain-Morton
  7. Brenda-Waskada
  8. Brokenhead
  9. Cartier
  10. Cartwright-Roblin
  11. Clanwilliam-Erickson
  12. Coldwell
  13. Dauphin
  14. De Salaberry
  15. Deloraine-Winchester
  16. Division No. 17, Unorganized
  17. Division No. 18, Unorganized, West Part
  18. Division No. 20, Unorganized, South Part
  19. Dufferin
  20. Ellice-Archie
  21. Elton
  22. Emerson-Franklin
  23. Ethelbert
  24. Fisher
  25. Gilbert Plains
  26. Gimli
  27. Glenboro-South Cypress
  28. Glenella-Lansdowne
  29. Grahamdale
  30. Grandview
  31. Grassland
  32. Grey
  33. Hamiota
  34. Hanover
  35. Harrison Park
  36. Headingley
  37. Hillsburg-Roblin-Shell River
  38. Killarney – Turtle Mountain
  39. La Broquerie
  40. Lac du Bonnet
  41. Lakeshore
  42. Lorne
  43. Louise
  44. Macdonald
  45. McCreary
  46. Minitonas-Bowsman
  47. Minto-Odanah
  48. Montcalm
  49. Morris
  50. Mossey River
  51. Mountain (South)
  52. Norfolk-Treherne
  53. North Cypress-Langford
  54. North Norfolk
  55. Oakland-Wawanesa
  56. Oakview
  57. Pembina
  58. Pipestone
  59. Portage la Prairie
  60. Prairie Lakes
  61. Prairie View
  62. Reynolds
  63. Rhineland
  64. Riding Mountain West
  65. Ritchot
  66. Riverdale
  67. Rockwood
  68. Roland
  69. Rosedale
  70. Rossburn
  71. Rosser
  72. Russell-Binscarth
  73. Sifton
  74. Souris-Glenwood
  75. Springfield
  76. St. Andrews
  77. St. Clements
  78. St. François Xavier
  79. St. Laurent
  80. Stanley
  81. Ste. Anne
  82. Ste. Rose
  83. Swan Valley West
  84. Taché
  85. Thompson
  86. Two Borders
  87. Victoria
  88. Wallace-Woodworth
  89. West Interlake
  90. West St. Paul
  91. WestLake-Gladstone
  92. Whitehead
  93. Whitemouth
  94. Winnipeg
  95. Woodlands
  96. Yellowhead