19 December 2000 Internal T.I. 2000-0009277 F - Fosse pour traitement du fumier -- attach -- Section 30
costs of drainage system for farmer’s manure pit were deductible
Section 30
29 March 2012 External T.I. 2011-0427821E5 F - Biens agricoles admissibles -- attach -- Section 30
s. 30 expenses can be claimed by farming lessee or carried forward
24 April 2013 External T.I. 2013-0476561E5 F - Coûts de drainage de terre agricole -- attach -- Section 30
costs of installing drainage tile deductible by tenant farmer, not lessor
18 December 2013 External T.I. 2013-0479421E5 F - Section 30 and Cranberry Farm -- attach -- Section 30
costs of clearing, levelling and draining lands, but not of constructing basins, for a cranberry farm are currently deductible
