1. For the purposes of the Act and of the Regulation, unless the context indicates otherwise,
“agricultural operation” means a business comprising in a single economic and accounting unit the capital and basic inputs necessary to derive therefrom an agricultural product intended for sale;
“agricultural product” means any raw or processed pruduct derived from(1) agriculture;
(2) horticulture;
(3) apiculture;
(4) aviculture;
(5) maple syrup production;
(6) aquaculture;
(7) the wooded portion of an agricultural operation;
(8) the raising of fur-bearing animals, the raising of horses or the raising of animals fit for human consumption; or
(9) activities related to the breeding of animals intended for human consumption;
“gross revenue” means the receipts generated by the sale of an agricultural product and crop insurance and farm income stabilization insurance compensations and the receipts generated by a farm-tourism activity if it is authorized by the Commission de protection du territoire agricole du Québec.
Any immovable used primarily or intended for residential, industrial, commercial, leisure, recreation or sports purposes is not comprised in the definition of “agricultural operation”. Such exception does not apply to an immovable used primarily or intended either for the processing of an agricultural product of the agricultural operation or for the packaging or marketing of such a product in a raw state or after being processed on the premises of the agricultural operation.
O.C. 340-97, s. 1; O.C. 618-2014, s. 1.