Self Assessments for Farm Market Vendors & Other Direct to Consumers

Definitions

Farm Market Vendor

A grower or other person who conducts sales at a farm market, market stall or roadside stand directly to consumers.

Other Direct to Consumers

Persons who sell or sell and deliver or purchase for sale and/or delivery direct to consumers (e.g.: corner store, specialty store, charities, clubs, associations). Refer to the Self-Assessment for Retail, Foodservice & Restaurants for additional information.

Persons

A person can be an individual or an organization – including an association, company and corporation; includes other recognized legal entities such as LLC, partnerships, etc.

Produce

Fresh fruits and/or vegetables.

Single day

Within a single day.

Previous 12 months

The previous 12 months from the day an activity is conducted that is otherwise prohibited in section 122(2)(b). (i.e.: the date of last transaction)

Charities, clubs, societies, associations

An organization that is a registered charity as defined in subsection 248(1) of the Income Tax Act or a club, society or association described in paragraph 149(1)(1) of that Act.

Self-Assessment

Assessment

Exempt

Require a DRC Membership

I pack, ship and sell only fresh fruits or vegetables that I have grown myself as a single business entity at a farm market or roadside stand, as well as to another province and/or internationally.

 

I grow fresh fruits or vegetables which are sold to and marketed by a separate marketing arm, such as a farm market or roadside stand.

 

In addition to growing and selling fresh fruits and vegetables, I purchase fresh fruits and vegetables from other persons from within my province for sale within my province of residence.

 

I supplement my production and/or vendor sales with produce purchased from other producers located in a province other than my place of business or farm market/stall location.

 

I supplement my production and/or vendor sales with produce purchased from other producers located within my province for sales in a province other than that of my place of business or farm market/stall location.

 

I am a person who only sells fresh fruits or vegetables directly to consumers and have paid less than $100,000 for the fresh fruits and vegetables sold to consumers within the previous 12 months.

 

All my purchases and sales of fresh fruits and vegetables occur within my province of residence or place of business.

 

I am an organization that is a registered charity as defined in subsection 248(1) of the Income Tax Act or a club, society or association described in paragraph 149(1)(1) of that Act.

 

Q & A

Farm Market

My farm/production unit is a separate legal entity from my marketing entity.

My farm’s production is sold to the marketing entity. All sales are within the province.

A DRC membership IS NOT required by either entity; both are exempt.

My farm/production unit is a separate legal entity from my marketing entity.

The farm/production unit is exempt.

The farm’s production is sold to the marketing entity. Sales are made within the province as well as to other provinces and/or internationally. The marketing entity does not purchase product from other farmers.

The MARKETING entity REQUIRES a DRC membership.

My farm/production unit is a separate legal entity from my marketing entity.

The farm’s production is sold to the marketing entity. The marketing entity purchases product from other farms within the province. All sales are within the province.

A DRC membership IS NOT required by either entity.

My farm/production unit is a separate legal entity from my marketing entity. The farm’s production is sold to the marketing entity.

The farm entity does NOT require a DRC membership.

The marketing entity purchases product from other farms. Sales are within the province as well as to other provinces and/or internationally.

The MARKETING entity REQUIRES a DRC membership.