Regulation - LGIC
Regulations made under the Taxation Act, 2007 concerning the Community food program donation tax credit for farmers
Regulation Number(s):
NA
Instrument Type:
Regulation - LGIC
Bill or Act:
Taxation Act, 2007
Summary of Decision:
These regulations have now been made and filed.
Further Information:
ONTARIO REGULATION 153/14
Proposal Number:
14-MOF001
Posting Date:
March 3, 2014
Summary of Proposal:
Two regulations are proposed.
The first would be a Minister's regulation prescribing taxation years in which the community food program donation tax credit for farmers could be claimed.
The second would be a Lieutenant Governor in Council's regulation prescribing rules for the credit, including the meaning of "agricultural product" and conditions that must be satisfied by an eligible community food program.
The first would be a Minister's regulation prescribing taxation years in which the community food program donation tax credit for farmers could be claimed.
The second would be a Lieutenant Governor in Council's regulation prescribing rules for the credit, including the meaning of "agricultural product" and conditions that must be satisfied by an eligible community food program.
Contact Address:
Regulation Comments
Personal Income & Payroll Tax Design
Ministry of Finance
Frost Building South
7 Queen's Park Crescent, 5th Floor
Toronto ON M7A 1Y7
Personal Income & Payroll Tax Design
Ministry of Finance
Frost Building South
7 Queen's Park Crescent, 5th Floor
Toronto ON M7A 1Y7
Effective Date:
September 29, 2014
Decision:
Approved