26 October 1999 Internal T.I. 9913270 F - BOISE-ENTREPRISE OU PLACEMENT -- attach -- Farming
woodlot operation can be farming if its main purposes is not logging
Farming
12 June 2000 External T.I. 2000-0011075 F - AGRICULTURE FARMING -- attach -- Farming
market gardening may constitute farming
21 February 2002 External T.I. 2001-0102405 F - ACTIVITE AGRICOLE-ERABLIERE -- attach -- Farming
provision of meals at a sugar shack was a separate non-farming activity
Serres Toundra Inc. v. Agence du revenu du Québec, 2023 QCCQ 10441 -- attach -- Farming
a greenhouse operation is farming, not manufacturing or processing
11 March 2003 Internal T.I. 2003-0000087 F - Projet agricole au sens de 122.3(1)b)(i)(B) -- attach -- Farming
woodlot management can be farming
10 April 2003 External T.I. 2002-0152065 F - DEFINITION D'AGRICULTURE -- attach -- Farming
veterinary practice of providing medicine to livestock was not “farming”
15 March 2004 Internal T.I. 2004-0058591I7 F - Projet agricole au sens de 122.3(1)b)(i)(B) -- attach -- Farming
foreign woodlot operation was farming
16 November 2006 External T.I. 2006-0198811E5 F - Article 28 - Entreprise agricole -- attach -- Farming
hatchery is farming because the product is produced by “natural biological growth and change”
6 October 2008 External T.I. 2008-0271421E5 F - Terres à bois-plan d'aménagement forestier Québec -- attach -- Farming
woodlot, to be a farm, must focus on the fostering of the stand
Coop de travailleurs en serres Belle-de-Jour v. Agence du revenu du Québec, 2019 QCCQ 6609 -- attach -- Farming
use of greenhouses to further grow flowers before use in making floral arrangements did not constitute farming
Pages
