M-14, r. 1 - Regulation respecting the registration of agricultural operations and the payment of property taxes and compensations

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9. In order for an agricultural operation to qualify for the payment of property taxes and compensations, the person applying for payment shall prove that the agricultural operation generated a minimum gross revenue of $5,000 during the calendar year that ended before the beginning of the fiscal year for which an application for payment is made.
A registered agricultural operation shall be exempt from the requirement to produce the minimum gross revenue in the following cases:
(1)  the agricultural operation is registered for the first time during the fiscal year for which an application for payment is made or was registered for the first time during one of the 2 fiscal years preceding the fiscal year for which an application for payment is made;
(2)  development work, excluding work done on the wooded portion of the agricultural operation, has been carried out or undertaken with a view to producing such a revenue in the future, taking into account the special features of the production;
(3)  a new type of production has been undertaken with a view to producing such a revenue in the future, taking into account the special features of the production; or
(4)  the production or sale of agricultural products is temporarily limited owing to exceptional natural causes or adverse market conditions.
O.C. 340-97, s. 9; O.C. 817-2007, s. 6.