The Ontario Government has passed “Bill 36 – An Act to enact the Local Food Act, 2013 and to amend the Taxation Act, 2007 to provide for a tax credit to farmers for donating certain agricultural products that they have produced”.  Thanks to Ken Goodman for the heads up on this.

Here is a copy of the legislation:

http://www.ontla.on.ca/bills/bills-files/40_Parliament/Session2/b036ra.pdf