IT268R3 ARCHIVED - Inter vivos transfer of farm property to child

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IT268R3 ARCHIVED - Inter vivos transfer of farm property to child


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We have archived this page and will not be updating it.

You can use it for research or reference.

This bulletin deals with the provisions that permit the inter vivos rollover to a child of a taxpayer of farm assets, shares of a family farm corporation or an interest in a family farm partnership before 1993.

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Date modified:
2025-08-26