M-14, r. 1.1 - Regulation respecting the registration of agricultural operations and the payment of property taxes and compensation

Section 7 Disposition versions

2020-11-26

7. An agricultural operation is exempted from the need to generate the minimum annual gross agricultural income referred to in section 4 where

(1)  the operation is registered for the first time;

(2)  the operation is engaged in new sustainable agricultural activities, in particular concerning soil fertilization and tillage, which are expected to produce such an income recurrently at a later date;

(3)  where the operation has undertaken a new production that is expected to produce such an income recurrently at a later date;

(4)  where the operation has done or undertaken work to develop or improve investments in land that are expected to produce such an income recurrently at a later date;

(5)  the production or sale of agricultural products is temporarily limited by a plant or animal disease, a fire, an exceptional natural cause, including extreme weather in particular, or an unfavourable market situation;

(6)  because of a serious illness or accident, the operator is unable to manage the enterprise and the operator’s absence prevents the operation from functioning normally; or

(7)  the operator’s presence alongside a close family member is required because of a serious illness or accident, and the operator’s absence prevents the operation from functioning normally.

The exemption provided for in the first paragraph lasts 1 year, except in the cases referred to in subparagraphs 1 to 5 of the first paragraph where the gross agricultural income of the agricultural operation is generated mainly by an animal or plant production listed in Schedule I, in which case the exemption is for the period indicated in the Schedule.

Despite the second paragraph, where the registration of the operation follows a start-up or a transfer of the enterprise for the next generation, the exemption referred to in subparagraph 1 of the first paragraph is for a period equal to the longest period between 3 years and the period provided for in Schedule I.

The agricultural operation must provide all the documents and supporting materials that show that the enterprise is in one of the situations giving rise to the exemption.

O.C. 1154-2020, s. 7.

Not in force

In force: 2020-11-26

7. An agricultural operation is exempted from the need to generate the minimum annual gross agricultural income referred to in section 4 where

(1)  the operation is registered for the first time;

(2)  the operation is engaged in new sustainable agricultural activities, in particular concerning soil fertilization and tillage, which are expected to produce such an income recurrently at a later date;

(3)  where the operation has undertaken a new production that is expected to produce such an income recurrently at a later date;

(4)  where the operation has done or undertaken work to develop or improve investments in land that are expected to produce such an income recurrently at a later date;

(5)  the production or sale of agricultural products is temporarily limited by a plant or animal disease, a fire, an exceptional natural cause, including extreme weather in particular, or an unfavourable market situation;

(6)  because of a serious illness or accident, the operator is unable to manage the enterprise and the operator’s absence prevents the operation from functioning normally; or

(7)  the operator’s presence alongside a close family member is required because of a serious illness or accident, and the operator’s absence prevents the operation from functioning normally.

The exemption provided for in the first paragraph lasts 1 year, except in the cases referred to in subparagraphs 1 to 5 of the first paragraph where the gross agricultural income of the agricultural operation is generated mainly by an animal or plant production listed in Schedule I, in which case the exemption is for the period indicated in the Schedule.

Despite the second paragraph, where the registration of the operation follows a start-up or a transfer of the enterprise for the next generation, the exemption referred to in subparagraph 1 of the first paragraph is for a period equal to the longest period between 3 years and the period provided for in Schedule I.

The agricultural operation must provide all the documents and supporting materials that show that the enterprise is in one of the situations giving rise to the exemption.

O.C. 1154-2020, s. 7.