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Published | Category : Income tax - businesses

Increase in the Eligible Amount for Food Donations Made by Farming Businesses

The eligible amount for a donation of eligible agricultural products that is made after March 26, 2015, by a recognized farm producer to a registered charity that is either the Food Banks of Québec or a Moisson member can be increased by 50% for purposes of calculating the deduction for donations and gifts or the non-refundable tax credit for donations and gifts, as the case may be.

A recognized farm producer is an individual or a corporation that carries on a business registered as an agricultural operation with the Ministère de l'Agriculture, des Pêcheries et de l'Alimentation or that is a member of a partnership carrying on such a business at the end of its fiscal period.

The following products are considered eligible agricultural products:

  • meat and meat by-products;
  • eggs and dairy products;
  • fish;
  • fruit;
  • vegetables;
  • grain;
  • legumes;
  • fines herbes;
  • honey;
  • maple syrup;
  • mushrooms;
  • nuts; and
  • any other product grown, raised or harvested by a registered agricultural operation, provided the product can be legally sold, distributed or offered for sale—at a place other than where it was produced—as a food or beverage intended for human consumption. 

However, a processed product is not considered an eligible agricultural product unless it has been processed only to the extent necessary to allow it to be legally sold, distributed or offered for sale—at a place other than where it was produced—as a food or beverage intended for human consumption.

For more information, see pages A.117 and A.118 of the document entitled Additional Information 2015-2016 (PDF – 1.96 MB), published by the Ministère des Finances.

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