﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.irs.gov/efile" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-04-09T08:02:38-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>826008784</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>CANYON DITCH COMPANY LTD</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Mitch Bicandi</InCareOfNm>
      <BusinessNameControlTxt>CANY</BusinessNameControlTxt>
      <ForeignPhoneNum>5412163405</ForeignPhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 642</AddressLine1Txt>
        <CityNm>PARMA</CityNm>
        <StateAbbreviationCd>ID</StateAbbreviationCd>
        <ZIPCd>836600642</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Kelly Chamberlain</PersonNm>
      <PersonTitleTxt>Secretary</PersonTitleTxt>
      <SignatureDt>2024-04-09</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="IRS990EZ" softwareId="23017649" softwareVersionNum="V1.0" documentName="IRS990EZ" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration BinaryAttachment">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="12">X</Organization501cInd>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <TypeOfOrganizationOtherDesc>Non-Profit Irrigation District 501(c) (s)</TypeOfOrganizationOtherDesc>
      <GrossReceiptsAmt>88381</GrossReceiptsAmt>
      <ContributionsGiftsGrantsEtcAmt>63736</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>24645</MembershipDuesAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <SpecialEventsNetIncomeLossAmt>0</SpecialEventsNetIncomeLossAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>88381</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1850</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>81825</OccupancyRentUtltsAndMaintAmt>
      <TotalExpensesAmt>83675</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>4706</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>74094</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>78800</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>74094</BOYAmt>
        <EOYAmt>78800</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>74094</BOYAmt>
        <EOYAmt>78800</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>74094</BOYAmt>
        <EOYAmt>78800</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>To deliver irrigation water to shareholders</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Canyon County Soil Conservation grant money used for automating main head gate</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>63736</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>63736</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>63736</TotalProgramServiceExpensesAmt>
      <InfoInScheduleOPartIVInd>X</InfoInScheduleOPartIVInd>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">R Mitch Bicandi</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Greg Payne</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Gary Bower</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>OR</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Kelly Chamberlain</PersonNm>
        <USAddress>
          <AddressLine1Txt>2676 Adams Road</AddressLine1Txt>
          <CityNm>Nyssa</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97913</ZIPCd>
        </USAddress>
        <PhoneNum>5412163405</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
    </IRS990EZ>
    <IRS990ScheduleO documentId="IRS990ScheduleO1" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, General</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:| Canyon Ditch Company applied for a grant with Canyon County Soil Conservation for financial assistance for an automated head gate on the Boise river to aid in conservation of irrigation water. The district utilized this grant money in the form of maintenance in which the Company cost shared on the total expenses.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>