Fresh Food Tax Credit: An Agricultural Tax Credit for Fresh Donations

In Canada, there currently exist only four provinces that recognize the donations of fresh food from farmers to local food banks through a tax credit. The province of Ontario, Quebec, British‐Columbia and Nova‐Scotia are at the forefront of an effort to help farmers provide healthy, locally raised or grown food to support their communities through their local food banks. Unfortunately, no other province or territory has yet to enact this important piece of legislation that helps those struggling to make ends meet. Prior to the introduction of the tax credit ‐ unused fresh produce, livestock, seafood and other fresh food was treated the same, from a taxation perspective, whether it was thrown into a landfill, ploughed back into a farmer’s field or donated to a food bank. This document lays out the policy that is currently helping food producers in some provinces provide fresh, nutritious food need for families in need.

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