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Part II .

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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”

(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.