This consolidation is unofficial and is for reference only. For the official version of the regulations, consult the original documents on file with the Registry of Regulations, or refer to the Royal Gazette Part II. Regulations are amended frequently. Please check the list of Regulations by Act to see if there are any recent amendments to these regulations filed with our office that are not yet included in this consolidation. Although every effort has been made to ensure the accuracy of this electronic version, the Registry of Regulations assumes no responsibility for any discrepancies that may have resulted from reformatting. This electronic version is copyright © 2016, Province of Nova Scotia, all rights reserved. It is for your personal use and may not be copied for the purposes of resale in this or any other form.
Food Bank Tax Credit for Farmers Regulations
made under Section 50A of the
Income Tax Act
R.S.N.S. 1989, c. 217
O.I.C. 2016-293 (December 5, 2016, effective January 1, 2016), N.S. Reg. 255/2016
Citation
1 These regulations may be cited as the Food Bank Tax Credit for Farmers Regulations.
Definition of “agricultural product”
2 (1) Subject to subsection (2), in Section 50A of the Act, “agricultural product” means any item that may legally be sold, distributed or offered for sale in the Province at a place other than the premises of the producer of the item as food intended for human consumption and that is grown or harvested on a farm, including all of the following:
(a) fruits;
(b) vegetables;
(c) grains;
(d) pulses;
(e) herbs;
(f) honey;
(g) maple syrup;
(h) mushrooms;
(i) nuts.
(2) An item described in subsection (1) that has been processed is an agricultural product only if the item was processed no more than is necessary to permit it to be legally sold, distributed or offered for sale in the Province at a place other than the premises of the producer of the item as food intended for human consumption.