113_2016 — Farmers' Food Donation Tax Credit Regulation

s. 1 — Definitions

In this regulation:

s. 1 — Act

Act means the Income Tax Act;

s. 1 — qualifying school

qualifying school has the same meaning as in section 4.36 of the Act.

s. 2 — Agricultural products

For the purposes of section 20.1 of the Act, agricultural products means food or drink that but does not include food or drink that is more than minimally processed.

s. 2(a)

is intended for human consumption, and

s. 2(b)

may be lawfully sold, distributed or offered for sale at a place other than the premises at which the eligible taxpayer or, if the eligible taxpayer is an individual, the spouse or common-law partner of the individual carries on the business of farming in British Columbia,

s. 3 — Criteria for definition of "eligible donee"

For the purposes of the definition of "eligible donee" in section 20.1 of the Act, a registered charity must meet at least one of the following criteria:

s. 3(a)

the registered charity distributes food in British Columbia for the relief of poverty;

s. 3(b)

the registered charity is engaged in providing meals or snacks to students in a qualifying school.