BILL NO. 12

(as introduced)

3rd Session, 61st General Assembly
Nova Scotia
60 Elizabeth II, 2011



Private Member's Bill



Income Tax Act
(amended)



Leo Glavine
Kings West



First Reading: April 7, 2011

(Explanatory Note)

Second Reading:

Third Reading:

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Explanatory Note

This Bill provides a non-refundable tax credit of 25% of the wholesale value of agricultural products produced by Nova Scotia farmers and donated to Nova Scotia food banks.

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An Act to Amend Chapter 217
of the Revised Statutes, 1989,
the Income Tax Act,
to Provide a Food Bank Donation
Tax Credit for Farmers

Be it enacted by the Governor and Assembly as follows:

1 This Act may be cited as the Food Bank Donation Tax Credit for Farmers Act.

2 Chapter 217 of the Revised Statutes, 1989, the Income Tax Act, is amended by adding immediately after Section 11 the following Section:

3 Chapter 217 is further amended by adding immediately after Section 49 the following Division heading and Section:

DIVISION CA - DEDUCTIONS AVAILABLE
TO FARMERS AND FARM CORPORATIONS

Farmers' Food Bank Donation Tax Credit

4 This Act comes into force on such day as the Governor in Council order and declares by proclamation.

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