The B.C. Farmers' food donation tax credit: investigating usage among farmers' market vendors
Date
2019
Authors
Immell, Tara, author
Bousselot, Jennifer, advisor
Dalsted, Norman, committee member
Smith, Frank, committee member
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Abstract
From 2014 to 2016, four Canadian provinces enacted additional tax incentives targeted at farmers who donate fresh agricultural products. These tax laws are described by many as a win-win situation for farmers and people in need. The intention is to encourage farmers to donate. In British Columbia (B.C.), there is very little information released on the utilization of the tax credit. Limited research examining the efficacy of tax credits is available on the financial impacts to farmers and on the availability of fresh food to vulnerable populations. This thesis provides an overview of food donation tax credits in Canada and the United States (U.S.) and insight into tax credit utilization in B.C., taking a case study approach. Data was collected from a small sample of farmers who sell at Metro Vancouver farmers' markets and food organization managers in British Columbia, using surveys and personal interviews. Results show that B.C. farmers donate food to help people in need and are not aware of, or motivated by, the tax credit. Those not currently donating are primarily concerned about potential additional expenses, especially related to human resources and transportation. In conclusion, programs encouraging farmers to donate need to reduce the time and costs required to donate. To both increase awareness of the credit and to illustrate the financial benefit, future research should provide examples of farmers claiming this tax credit. In addition, a study to document remaining fresh agricultural products at the close of farmers' markets would further inform policymakers about potential donations.
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Subject
Canada
farmers' markets
food donation tax credit
charitable giving
British Columbia
food banks