2. For the purposes of this Regulation, “agricultural operation” means a physical and autonomous entity constituted in a single economic and accounting unit and registered with the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation in accordance with the Regulation respecting the registration of agricultural operations and the payment of property taxes and compensations (chapter M-14, r. 1).
If an agricultural operation is the property of a number of persons, those persons shall be considered a single owner of that operation.