17.1. The processing of a farm product at the farm is allowed, even where it is carried out by a person or a partnership separate from the producer, in the following cases:(1) where the producer is an entity formed by a natural person,(a) the natural person owns at least 50% of the interests of the legal person carrying out the processing;
(b) the natural person is a partner holding at least 50% of the interests of the partnership carrying out the processing;
(2) where the producer is an entity formed by a legal person,(a) a natural person holding at least 50% of the interests in the legal person is carrying out the processing;
(b) one or several persons or partnerships holding at least 50% of the interests in the legal person also hold 50% of the interests in the legal person carrying out the processing;
(c) one or several persons or partnerships holding at least 50% of the interests in the legal person are also partners holding at least 50% of the interests of the partnership carrying out the processing;
(3) where the producer is an entity formed by a partnership,(a) a natural person holding at least 50% of the interests of the partnership carries out the processing;
(b) one or more partners holding at least 50% of the interests of the partnership also hold at least 50% of the interests of the legal person carrying out the processing;
(c) one or more partners holding at least 50% of the interests of the partnership are also partners holding at least 50% of the interests of the partnership carrying out the processing.
For the purposes of this section, “interests” means either the outstanding voting shares or, for a person or a partnership without share capital, the shares of the partners or members.
1444-2022O.C. 1444-2022, s. 161.