The traditional CRA policy on s. 31 is still reflective of its position post-Craig

CRA essentially considers that the post-Craig version of s. 31 essentially codifies its views as to how the provision worked before that case was decided. Respecting the situation where an individual who had carried on a farming business, but with a full-time job as his main source of income, then retired (so that he received full pension income), CRA stated that in light of its positions that a multi-factor test should be applied, the fact that he now devoted most of his time to operating the farm could not be treated as conclusive that he was not subject to the s. 31 loss restriction rule.

Neal Armstrong. Summary of 21 January 2016 Quebec CPA Personal Income Tax Roundtable, Q. 7, 2016-0625131C6 Tr under s. 31(1).