Tax Interpretations Judicial and CRA interpretations of Canadian tax law and transactional implications

Income Tax Regulations - 0000-1999 - Regulation 234

Print Print

Regulation 234(2)

Administrative Policy

21 March 1994 T.I. 940268 (C.T.O. "Farm Support Payments"): Payments received by producers for the sale of a portion of their quota under the Quota Retirement Program to another producer are not "farm support payments".