CRA accepts that a farm house used more than 50% by farming employees is an active business asset

CRA will accept that a farm house is an active business asset for purposes of the definitions of “qualified small business corporation share,” “share of the capital stock of a family farm or fishing corporation” and "interest in a family farm or fishing partnership" if it is used more than 50% by farming employees who are providing their services in that capacity rather than as shareholder (or partner).

Neal Armstrong. Summary of 7 October 2016 APFF Roundtable, Q.9 under s. 110.6(1) - “qualified small business corporation share.”