How do you get a municipal tax credit?

We encourage members to send us their questions, comments, and suggestions. In this edition of InfoSirop Magazine, we have the right person respond to a producer’s question.

Question from Francis, producer in the Mauricie region:

“I’m a new producer with a start-up operation. My neighbour told me I could get a municipal tax refund for my sugar bush. Who should I talk to and what should I do?”

Answer from MAPAQ:

First of all, to qualify for a municipal tax credit, the land must be registered with the agriculture department (MAPAQ) as an owned or leased farm operation. The tax credit will be given to the landowner.

To be registered as a farm, the business must have the capital and basic production elements including at least one farm immovable (land or building) to produce at least $5,000 gross annual farm income on a recurring basis.

– Register at least one parcel of land

• If the farm operator does not own the land, provide the lease agreement.

– Show proof of input purchases (e.g. equipment).

The documents must be in the name of the farm making the application, at which time it must have an annual income potential of at least $5 000. The farming activity and sales must also be sustainable (annual, recurring activity and sales).

Other elements are taken into account. The maple producer should contact a MAPAQ agent at 1 (844) 544-3332 to get information specific to the situation. General information is also available on the department’s website.

With further respect to the Programme de crédit de taxes foncières agricoles (PCTFA), the agricultural enterprise for which the land is registered must meet the following conditions before November 30 of the year for which the credit is to be granted (for example, November 30, 2021 for a 2022 tax credit):

• Be registered with MAPAQ
• Have paid its annual dues to the Union des producteurs agricoles
• Have submitted to MAPAQ its consent form for the exchange of information between the Ministère de l’Environnement et de la Lutte contre les changements climatiques (MELCC) and MAPAQ
• Be located in whole or in part in an agricultural zone
• Have applied for PCTFA.
• This application is made when the farm is registered with MAPAQ
• If the land is leased, the owner and the tenant must:

1. File a joint application
2. Have a valid lease agreement for the following year.

For more information about PCTFA, maple producers should contact Client Services toll-free at 1 (866) 822-2140.

You will also find a wealth of information under Taxes foncières agricoles at our website: mapaq.gouv.qc.ca/taxes.

Published in InfoSirop Magazine, Spring 2022