--- title: "Greenhouse Accountant: Windsor, Leamington and Kingsville, ON" url: https://www.everstonecpa.com/greenhouse-accountant-windsor description: "CPA for Essex County greenhouses: farm income on the cash method, zero-rated produce and HST refunds, energy and seasonal payroll. Send an enquiry." type: service-in-a-city updated: 2026-10-02 summary: "For tax purposes greenhouse production is farming, so a grower can report income on the cash method. Most fresh vegetables are zero-rated for HST, which means no tax is charged on the crop while input tax credits on fuel, supplies and equipment are still claimed, and many growers file for refunds." faq_count: 8 publisher: EverStone CPA Inc., a Chartered Professional Accountant firm registered with CPA British Columbia and CPA Alberta service_area: British Columbia, Alberta, Ontario and Manitoba language: en-CA contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online --- [Home](https://www.everstonecpa.com/) [Accountant in Windsor](https://www.everstonecpa.com/accountant-windsor) Greenhouse growers Greenhouse vegetable & flower growers · Essex County # Greenhouse accountant for *Windsor*, Leamington and Kingsville The glass along the Lake Erie shore, from Leamington through Kingsville and into Lakeshore, grows tomatoes, cucumbers and peppers all year for buyers on both sides of the border. EverStone works with Essex County greenhouse growers remotely, as a [Windsor small business CPA](https://www.everstonecpa.com/accountant-windsor), on farm income, HST refunds, energy costs, seasonal payroll and succession, at a fee fixed before work starts. [Get My Fixed Quote](https://www.everstonecpa.com/book-online)[Ask a Free Question](https://www.everstonecpa.com/quick-question) **Quick answer:** For tax purposes greenhouse production is farming, so a grower can report income on the cash method. Most fresh vegetables are zero-rated for HST, which means no tax is charged on the crop while input tax credits on fuel, supplies and equipment are still claimed, and many growers file for refunds. Energy is usually the largest cost, and the seasonal workforce, including foreign agricultural workers, is on payroll with CPP and EI. For Windsor businesses, EverStone handles all of it remotely at a fixed fee. ## Greenhouse growing is farming, for tax A greenhouse looks like a factory from the road, heated, lit and running every day of the year, but the Income Tax Act treats growing crops under glass as farming. That matters because farming income can be reported on the cash method: revenue when it is received and expenses when they are paid, rather than when they are earned or incurred. For a grower with large crop receivables at year-end or a big seed and substrate order in December, that choice moves real income between years. It comes with its own adjustments for inventory and with limits on how far losses can be created by prepaying. We look at which method suits the operation, whether it is incorporated or farmed personally, and keep it consistent. [Cash versus accrual accounting](https://www.everstonecpa.com/blog/cash-vs-accrual-accounting-canada) sets out the difference. ## Zero-rated produce and HST refunds Fresh vegetables are basic groceries, and basic groceries are zero-rated for HST. A grower selling tomatoes, cucumbers or peppers charges no HST on them, yet still claims input tax credits for the 13% HST paid on natural gas, electricity, fertiliser, packaging, repairs and new equipment. The result is often a refund return, period after period, and filing more often can bring that money back sooner. The catch is the product mix. Ornamental plants and cut flowers are generally taxable, so an operation that grows both has to charge HST on those lines and code every sale correctly. Registration and the right filing frequency are worth settling at the start. [Zero-rated versus exempt supplies](https://www.everstonecpa.com/blog/zero-rated-vs-exempt-supplies-gst-hst-canada) explains why the category matters for your credits. ## Energy: the cost that sets the margin Heating a greenhouse through an Essex County winter and lighting it for year-round production makes energy one of the largest costs a grower carries. The books should show it clearly: natural gas for heat, electricity for lights and pumps, carbon dioxide for crop enrichment, and any cogeneration or electricity sold back, each in its own account. Split by greenhouse range or by crop where the metering allows, it tells the grower which crops actually pay for their heat. Energy contracts and hedges need their own treatment at year-end. A grower who can see energy cost per square metre each month can make planting and lighting decisions with the numbers in front of them, rather than after the season. ## Seasonal crews and foreign agricultural workers Most Leamington and Kingsville operations run a core year-round staff and add seasonal workers for planting and harvest, many of them foreign agricultural workers who come for the season and return home afterwards. They are employees. Income tax is withheld, and CPP and EI generally apply to their pay the same way they apply to local staff. Employer-provided housing, transport and meals each have to be looked at for taxable-benefit and deduction treatment. Ontario Employer Health Tax applies once annual payroll passes the exemption, and a large seasonal crew can carry a grower over it. T4 slips have to reach workers who may be back home by February. [Payroll services in Windsor](https://www.everstonecpa.com/payroll-services-windsor) covers the full cycle. ## Structures, boilers and equipment Greenhouse structures, boilers, heating pipes, irrigation and fertigation systems, grow lights, packing lines and forklifts are capital assets, deducted over time through capital cost allowance at the rates for their classes. An expansion is usually the largest capital decision a grower makes, and the CCA available in the first year depends on when each part is available for use, not when it was ordered. Replacing lighting or boilers raises the question of what was disposed of and whether any recapture arises. We keep the capital schedule by asset and plan expansions with you before the year closes. [CCA classes](https://www.everstonecpa.com/blog/capital-cost-allowance-cca-classes-canada) lists the common ones. ## Selling across the border Much of what Essex County greenhouses grow is trucked to buyers in the United States, often through marketers and often priced in US dollars. Each sale is recorded at a consistent exchange rate, the payment at the rate on the day it clears, and the difference is a foreign exchange gain or loss. Marketing agreements that deduct packing, freight and commission before paying the grower have to be recorded gross or net consistently, so the margin can be compared year to year. Exported produce is zero-rated in any case, so the HST position does not change, but the records that show where it went should be kept. [Foreign exchange gains and losses](https://www.everstonecpa.com/blog/foreign-exchange-gains-losses-business-canada) covers the rules. ## Passing the greenhouse to the next generation Many Essex County greenhouses are family businesses on their second or third generation. Qualified farm property can qualify for the lifetime capital gains exemption when it is sold, and farm property can be transferred to a child through an intergenerational rollover that defers the gain. Both depend on how the property has been used and held for years before the transfer, and on whether the greenhouse is owned personally, in a partnership or in a corporation. Planning early keeps both options open. [Farm succession and rollovers](https://www.everstonecpa.com/blog/farm-succession-rollover-canada) and [the lifetime capital gains exemption](https://www.everstonecpa.com/blog/lifetime-capital-gains-exemption-canada-small-business) go into the detail. About this article **EverStone CPA** Prepared and reviewed by a Chartered Professional Accountant at EverStone CPA, a CPA firm working with small and midsized businesses in BC, Alberta, Ontario and Manitoba. Updated September 2026 . [About the firm](https://www.everstonecpa.com/about) · [Send an enquiry](https://www.everstonecpa.com/book-online) ## What a greenhouse file has to get right What a greenhouse file has to get right The items that decide a greenhouse year-end — for a grower operating in Essex County, Ontario | Item | Why it matters | | Income method | Farming income can use the cash method | | Produce sales | Fresh vegetables generally zero-rated; credits still claimed | | Flowers and plants | Generally taxable, so HST is charged on them | | Energy | Usually the largest cost; tracked by account and range | | Seasonal payroll | CPP, EI and income tax apply; EHT above the exemption | Source: [Agriculture accounting in Canada](https://www.everstonecpa.com/agriculture-accounting-canada). General information, not advice. Common questions ## Essex County greenhouse accounting FAQ **Why do I keep getting HST refunds?** Because your vegetables are zero-rated: you charge no HST on sales but pay it on inputs, and you claim it back as input tax credits. A refund is the normal result, not an error. [Ask about your case →](https://www.everstonecpa.com/quick-question) **Can my greenhouse use the cash method?** Greenhouse production is farming, and farming income can be reported on the cash method. Whether it is the better choice depends on your receivables, prepaid costs and plans for the next few years. **Do seasonal foreign workers get T4 slips?** Yes. They are employees, so their earnings and deductions are reported on a T4 by the last day of February, even if they have already returned home. **Should my greenhouse be incorporated?** It depends on profit you leave in the business, family plans and how the land and structures are held. Incorporation can lower tax on retained profit, but moving farm property into a corporation has to be planned so the succession options stay open. **How often should a grower file HST?** A grower in a steady refund position can often ask to file more frequently than assigned, so credits come back sooner. We look at your refund pattern and recommend a period. **Do you work with growers outside Leamington and Kingsville?** Yes, across Lakeshore, Essex and the rest of the county, and anywhere else in Canada. Everything runs online. **What does an accountant cost for a Windsor greenhouse business?** Windsor businesses pay the same published fees as everyone else. Monthly bookkeeping starts from $325 a month and a personal return from $125; a corporate return is quoted after we review your enquiry. A single question can go to a 45-minute Advice Call, a flat fee of $225 + GST. Every fee is fixed in writing first. [See the published fees](https://www.everstonecpa.com/pricing). **Do you work with businesses outside Windsor itself?** Yes. Greenhouse growers in LaSalle, Tecumseh, Lakeshore, Leamington and the rest of Essex County are served the same way as those in Windsor, remotely and at the same fixed fees. ## Related services and local guides Nearby cities, the rest of what we do for Windsor businesses, and the reference pages behind this one. [Accountant for Windsor trucking companies The carriers that move produce across the border.](https://www.everstonecpa.com/trucking-accountant-windsor) [Personal tax accountant in Windsor T1 returns for growers who farm personally or through a partnership.](https://www.everstonecpa.com/personal-tax-accountant-windsor) [Farm accountant in St. Catharines Accounting for Niagara farms, orchards and greenhouses.](https://www.everstonecpa.com/farm-accountant-st-catharines) [Farm accountant in London, Ontario The same farm engagement, serving London](https://www.everstonecpa.com/farm-accountant-london-ontario) [Bookkeeping in Windsor Bookkeeping for Windsor businesses](https://www.everstonecpa.com/bookkeeping-windsor) [Corporate tax (T2) in Windsor Corporate tax for incorporated growers](https://www.everstonecpa.com/corporate-tax-accountant-windsor) [Seasonal cash flow Managing cash through the off-season](https://www.everstonecpa.com/blog/managing-cash-flow-seasonal-business-canada) [Accountants across Ontario Remote CPA service throughout Ontario](https://www.everstonecpa.com/accountant-ontario) [Ontario tax facts Current rates and thresholds for Ontario](https://www.everstonecpa.com/ontario-tax-facts) ### What clients say Rated 5.0 on Google across 21 client reviews. [Read all reviews](https://www.everstonecpa.com/reviews) ★★★★★ “…have been completing my bookkeeping, taxes and financials for the last 2 years and they have been amazing. Thank you!” R. H. Verified Google review ★★★★★ “…We switched to him last year for both our personal and small-business taxes — responsive, knowledgeable and quick.” Heather Powers Verified Google review ### Starting fees Every fee is fixed in writing before any work begins. - **Monthly bookkeeping, GST/PST filing included** from $325 a month - **Payroll, remittances, T4s and ROEs** included in monthly bookkeeping - **Books, payroll and the year-end T2 together** $500–$700 a month - **Corporate year-end and T2 return** fixed fee, quoted in writing - **Personal tax return (T1)** from $125; self-employed or rental $275–$500 - **Catch-up bookkeeping** from $2,200 per year of records - **Controller or CFO support** controller from $1,650, CFO from $2,750 a month - **One-off advice call with a CPA** $225 plus GST [Get My Fixed Quote](https://www.everstonecpa.com/book-online?service=monthly#enquiry-form) ## Growing under glass in Essex County? One CPA for farm income, HST refunds, energy costs and seasonal payroll. Fixed fee, fully online. Send an enquiry. [Get My Fixed Quote](https://www.everstonecpa.com/book-online)[Ask a Free Question](https://www.everstonecpa.com/quick-question) ## Remote accounting for growers EverStone is a one-CPA firm that works online. serving Essex County growers remotely. **There is no Windsor or Leamington office and no local staff.** Records come in through a secure upload link, meetings run by video or phone around the growing schedule, and the fee is fixed before work starts; see [what it costs](https://www.everstonecpa.com/pricing). ## Talk to a CPA about this One Chartered Professional Accountant, start to finish. Fixed fees, quoted in writing before any work begins, and no obligation from a first conversation. [Get My Fixed Quote](https://www.everstonecpa.com/book-online) [Ask a Free Question](https://www.everstonecpa.com/quick-question) Email info@everstonecpa.com --- Source: https://www.everstonecpa.com/greenhouse-accountant-windsor Prices: https://www.everstonecpa.com/pricing · Contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online