Odour control is a key challenge for all forms of organic waste,
from manure to compost, and has been a major obstacle to organic
waste diversion. From 2006 to this year, Manitoba has allowed
corporations a special tax credit for odour control under section
10.2 of Income Tax Act (Manitoba) if the corporation has a
permanent establishment in Manitoba and had eligible expenditures
in the current tax year or unused credit from a prior tax year. For
farms, the tax credit is refundable. Individual farmers also get such a credit. Does anyone know whether this
tax credit has produced a significant improvement in organic waste
odour control in Manitoba?
Eligible expenditures refer to the capital cost of a depreciable
capital property (e.g., straw cannons, sewage lagoon covers and
seals, biofiltering units) acquired under the following
it was acquired by the corporation before 2012 to prevent,
eliminate, or significantly reduce odour that arises from organic
waste used or created in the course of the corporation's
business in Manitoba;
the property became available for use by the corporation in the
tax year and before 2012;
the property was not used or acquired for any use by anyone
before it was acquired by the corporation;
it is prescribed by regulation, or is declared by the
provincial minister, to be a qualifying property; and
it is property that is used in a process that involves
"other equipment used in anaerobic processes".
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