Credit for UPA Dues Program 2024

As an effort to support low-income « regrouped Producers » and « joint Producers », Union des producteurs agricoles (UPA) has instituted a Credit for UPA Dues Program. The credit, equivalent to an individual producer’s dues, is conditionally applied for 2024 provided all eligibility criteria are met. The administration of the program falls under the responsibility of the Manager for Membership Dues.

The term “multiple-owner farm” includes corporations, partnerships, associations, trusts, or any other producers grouping as defined in the Règlement sur les catégories de producteurs, leur représentation et leur cotisation annuelle à L’Union des producteurs agricoles (the Règlement). (RLRQ c. P28, r.1).

• Must be an agricultural producer registered as a double-dues paying farm ($812) for the current year (2024) and expect to have a gross farm income of less than $25,000 for 2024;
• Must be in compliance with the dues’ regulations (the Règlement) and have paid dues along with any applicable interest to the UPA, including payment of an individual dues, for the current year, i.e., $466.80 ($406 plus tax) and interest if application;
• You will receive a double dues notice, and you must have paid a simple dues for us to process your request;
• Must complete the form below and return it to the UPA by OCTOBER 31^st, 2024 at the latest;
• Must demonstrate, to the satisfaction of the UPA, that the gross farm income for the year 2024 was less than $25,000⁽¹⁾ and send us the required documents by July 31, 2025.

The UPA reserves the right to alter the program criteria and/or to terminate the program without notice.

⁽¹⁾ The following items are counted as gross farm income for this program: sale of wood, crop insurance, AgriStability, farm income Stabilization Insurance (ASRA), Agri-Québec Plus or similar program.

For General Partnerships, Co-Ownerships and Trust:

• Statement of Farming Activities from the 2024 federal tax return (Form T2042).

For audit and program compliance purposes, a certain number of applications will be selected at random and analyzed in detail. In these cases, producers will be required to provide us with the following additional documents:

• 2024 Federal Income Tax and Benefit Return (T1) of one of the partners or co-owners;
• Notice of Assessment for the 2024 federal tax return;
• Statement of Farm-Support Payments (Form AGR-1), if applicable.

For Companies, Co-Operatives, and Limited Partnerships:

• 2024 financial statements, including the notes.

For audit and program compliance purposes, a certain number of applications will be selected at random and analyzed in detail. In these cases, producers will be required to provide us with the following additional documents:

• 2024 Federal Corporation Income Tax Return (T2) and annexe 1;
• Notice of Assessment for the 2024 federal tax return;
• Statement of Farm-Support Payments (Form AGR-1), if applicable.

Dues credit application forms are subject to initial processing upon receipt. Following conditional approval, the “multiple-owner farm” shall be considered an individual farm for the year in which the credit is applicable, in which case the farm will be entitled to a single authorized representative as identified on the credit application form. If the “multiple-owner farm” is a member of a syndicate affiliated with the UPA, the granting of the credit will involve:

1. Only one vote;
2. Only one individual insured in the event of accidental death;
3. Only one membership card.

If the UPA considers that the “multiple-owner farm” meets all program criteria, a credit equivalent to a 2024 single dues fee ($406) may be granted. In all cases, the granting of the credit shall be conditional upon the “multiple-owner farm” accepting all conditions of the program.

The UPA reserves the right to refuse any application that is non-compliant, is incomplete, is unsigned, or has missing or incomplete documentation.

• The credit is not redeemable for cash, is not transferrable, and is not retroactive.

The documents and information obtained through the dues credit program may be used to review the producer’s file if necessary.

The UPA undertakes to treat the documents and information submitted as confidential.

I understand that I will be obligated to repay the credit with any applicable interest if my gross farm income exceeds $25,000 in 2024 or if I do not provide all the required documents by July 31, 2025.