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I-3 - Taxation Act

Section 752.0.10.15.6
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752.0.10.15.6. For the purposes of the definition of “total charitable gifts” of an individual for a taxation year in the first paragraph of section 752.0.10.1, the eligible amount of the following gifts made to a registered charity that is a prescribed charity is to be increased by 1/2 of that amount:
(a)  a gift made by a recognized farm producer of an eligible agricultural product produced by such a producer; or
(b)  a gift of an eligible food product made by an individual who is carrying on a food processing business or by an individual who is a member of a partnership that is carrying on such a business.
2015, c. 36, s. 46; 2017, c. 1, s. 195.
752.0.10.15.6. For the purposes of the definition of “total charitable gifts” of an individual for a taxation year in the first paragraph of section 752.0.10.1, the eligible amount of a gift made by a recognized farm producer of an eligible agricultural product produced by such a producer to a registered charity that is a prescribed charity is to be increased by 1/2 of that amount.
2015, c. 36, s. 46.
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