Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
| 19(1) |
5-9111 |
| |
A.W. Larochelle |
| |
(613) 957-2140 |
| December 14, 1989 |
Dear Sirs:
Re: Farming Income
This is in reply to your letter of November 9, 1989, in which you ask if an individual who works on a family farm and receives employment income could consider such income as farming income. In your example you indicate that a T4 slip is issued of the income earned.
If you will refer to page 2 of the enclosed Farming Income Tax Guide you will note that the Department does not view such income as farming income.
We trust this information will be of assistance.
Yours truly,
for DirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and IntergovernmentalAffairs Branch
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© Her Majesty the Queen in Right of Canada, 1989
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© Sa Majesté la Reine du Chef du Canada, 1989
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