MINISTER OF AGRICULTURE, FISHERIES AND FOOD
MEASURES COVERED BY THIS SCHEDULE
1.1. The Minister of Agriculture, Fisheries and Food administers the sectoral parameters of the tax credit for the acquisition of pig manure treatment facilities provided for in sections 1029.8.36.53.10 to 1029.8.36.53.20 of the Taxation Act (chapter I-3).
SECTORAL PARAMETERS OF TAX CREDIT FOR ACQUISITION OF PIG MANURE TREATMENT FACILITIES
INTERPRETATION AND GENERAL
2.1. In this chapter, “tax credit for the acquisition of pig manure treatment facilities” means the fiscal measure provided for in Division II.6.4.2 of Chapter III.1 of Title III of Book IX of Part I of the Taxation Act, under which a taxpayer is deemed to have paid an amount to the Minister of Revenue on account of the taxpayer’s tax payable under that Part for a taxation year.
2.2. To benefit from the tax credit for the acquisition of pig manure treatment facilities, in respect of a facility, a person or, if the person claims the credit as a member of a partnership, the partnership must obtain a certificate in respect of the facility (in this chapter referred to as a “facility certificate” ) from the Minister.
2.3. Before the installation of a facility begins, the person or partnership applying for a facility certificate in its respect must file the following documents with the Minister:
(1) the required authorizations from the Minister of Sustainable Development, Environment and Parks;
(2) the required authorizations from municipal authorities; and
(3) the plans and specifications for the facility, prepared by an engineer.
2.4. A facility certificate issued to a person or a partnership certifies that the facility referred to in the certificate is recognized as an eligible facility in relation to a farming establishment of the person or partnership.
2.5. The Minister may issue a facility certificate to a person or a partnership only if the person or partnership
(1) is a pig producer or carries on a mixed business that produces pigs or whose purpose is pig production and is recognized by the Minister for that purpose;
(2) is registered with the Minister under the Regulation respecting the registration of agricultural operations and the payment of property taxes and compensations (chapter M-14, r. 1); and
(3) manages a minimum of 4 m3 of pig manure daily.
2.6. To be recognized as an eligible facility in relation to a farming establishment of a person or partnership, a facility must
(1) be the subject of plans and specifications prepared by an engineer and filed with the Minister before the work begins;
(2) be installed in Québec at the farming establishment of the person or partnership;
(3) not be eligible for the Prime-Vert program adopted under section 2 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14) and administered by the Minister;
(4) be designed to treat manure so as to concentrate its fertilizing elements into smaller volumes and facilitate its disposal; and
(a) equipment needed to treat manure, or
(b) a component of an infrastructure that facilitates the treatment of manure, or a new or renovated building resulting from the work required to install such an infrastructure.
For the purposes of subparagraph b of subparagraph 5 of the first paragraph, the Minister determines what additional components are needed so the infrastructure meets the conditions of subparagraphs 1 to 4 of that paragraph, as well as the proportion of each of those components that may reasonably be attributed to the implementation of the manure treatment process.
2.7. With respect to a building where the management of animal waste is carried out on bedding, the following cannot be recognized as eligible facilities:
(1) any structure resulting from the modification of a building to install feces and urine separation equipment under slats; and
(2) any manure storage structure serving the building.
Solid manure storage structures and scrapers or belts used to separate feces and urine may, however, be recognized as eligible facilities.
2.8. After a facility has been installed, the person or partnership to whom a facility certificate was issued in respect of the facility must provide the Minister with all the information needed to verify whether the facility is in compliance with the previously filed plans and specifications.
2.9. The Minister must, among other things, verify whether a facility, after it has been installed at the farming establishment of the person or partnership to whom a facility certificate was issued in respect of the facility, is in compliance with the plans and specifications prepared by an engineer and filed with the Minister before the work began, in order to make sure that the facility meets the conditions for recognition as an eligible facility.