The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
We do not guarantee the accuracy of this copy of the CRA website.
Series 4: Businesses
Folio 11: Farmers
Chapter 1: Meaning of Farming and...
The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.
1.5 In addition to the activities described in the definition of farming in subsection 248(1), farming can also include:
Business source: Whether farm activities are a business
1.20 In order to determine if a farming business exists, it is important to consider...
Separate v. same business
1.23 Where a taxpayer carries on a farm operation together with a non-farm operation, it is a mixed question of fact and...