The Nova Scotia Legislature

The House adjourned:
May 10, 2013

Bill No. 36

Income Tax Act (amended)

An Act to Amend Chapter 217 of the Revised Statutes, 1989, the Income Tax Act, respecting Donations by Farmers to Food Banks

Introduced by:
Leo Glavine
Kings West

First Reading
Second Reading Debates
Second Reading Passed
Law Amendments Committee
Committee of the Whole House
Third Reading Debates
Third Reading
Royal Assent
Commencement

Explanatory Note

Clause 1 provides that if a donation is claimed for the year, no charitable donation tax credit may be claimed in respect of the donated agricultural products.


Clause 2 provides a non-refundable tax credit to eligible farmers in Nova Scotia who donate certain agricultural products they produced to Nova Scotia food banks.


Clause 3 provides that this Act comes into force on proclamation.