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B.C. Reg. 113/2016
O.C. 294/2016
Deposited May 13, 2016
effective February 17, 2016
This consolidation is current to September 15, 2020.

Income Tax Act

Farmers' Food Donation Tax Credit Regulation


1   In this regulation:

"Act" means the Income Tax Act;

"qualifying school" has the same meaning as in section 4.36 of the Act.

Agricultural products

2   For the purposes of section 20.1 of the Act, "agricultural products" means food or drink that

(a) is intended for human consumption, and

(b) may be lawfully sold, distributed or offered for sale at a place other than the premises at which the eligible taxpayer or, if the eligible taxpayer is an individual, the spouse or common-law partner of the individual carries on the business of farming in British Columbia,

but does not include food or drink that is more than minimally processed.

Criteria for definition of "eligible donee"

3   For the purposes of the definition of "eligible donee" in section 20.1 of the Act, a registered charity must meet at least one of the following criteria:

(a) the registered charity distributes food in British Columbia for the relief of poverty;

(b) the registered charity is engaged in providing meals or snacks to students in a qualifying school.

[Provisions relevant to the enactment of this regulation: Income Tax Act, R.S.B.C. 1996, c. 215, section 20.1]