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 | April 20, 2012 |
|---|---|
| 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.

