WHEREAS the federal government grants a one-year tax deferral on the proceeds of sale of breeding stock sold due to
drought for producers operating in designated drought zones.

WHEREAS one year is often insufficient time for grasslands to recover from drought.

WHEREAS returning livestock to drought damaged grasslands before they have recovered is detrimental to long term
sustainability.

BE IT RESOLVED that SARM lobby the federal and provincial government to extend the drought tax deferral to a
minimum of two years.

BE IT FURTHER RESOLVED that in cases where a municipality is designated as a drought zone in consecutive years, that
the deferral be extended to one year following the removal of that municipality from designated drought zone status.