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M-14, r. 1.1 - Regulation respecting the registration of agricultural operations and the payment of property taxes and compensation
Section 6
Disposition versions
6. The minimum annual gross agricultural income referred to in section 1 is established using the information appearing in the operator’s fiscal return provided for in section 1000 of the Taxation Act (chapter I‑3) for the year concerned, and the related notice of assessment, communicated to the Minister by the Minister of Revenue in accordance with paragraph v of the second paragraph of section 69.1 of the Tax Administration Act (chapter A‑6.002).
Where the information referred to in the first paragraph is not available, the income is established from the enterprise’s financial statements.
In force: 2020-11-26
6. The minimum annual gross agricultural income referred to in section 1 is established using the information appearing in the operator’s fiscal return provided for in section 1000 of the Taxation Act (chapter I‑3) for the year concerned, and the related notice of assessment, communicated to the Minister by the Minister of Revenue in accordance with paragraph v of the second paragraph of section 69.1 of the Tax Administration Act (chapter A‑6.002).
Where the information referred to in the first paragraph is not available, the income is established from the enterprise’s financial statements.
