CRA indicates that s. 110.6(1.3)(a) can still be satisfied long after the farmer’s death

Mr. A owned farmland and farmed it for his chief source of income. Under his will, the farmland was devised to his daughter who did not farm it and sold it more than 24 months after his death. CRA found that this timing of her sale would not preclude the conditions in ss. 110.6(1.3)(a)(i) and 110.6(1.3)(a)(ii)(A) from being satisfied,

Regarding s. 110.6(1.3)(a)(i), it required that the farmland have been owned for the period of at least 24 months immediately preceding the determination time (the daughter’s disposition) by one or more of the specified persons or partnerships such as her, her father and his estate. Here, since the farm was owned continuously by Mr. A, his estate and his daughter for a period of at least 24 months immediately preceding the daughter’s disposition, this test was satisfied.

S. 110.6(1.3)(a)(ii)(A) was satisfied because Mr. A had met the active farming and gross revenue tests for a period of at least two years. It did not matter that he was not the person who owned the property at the determination time, nor during the prior 24 months.

Neal Armstrong. Summary of 20 June 2023 STEP Roundtable, Q.15 under s. 110.6(1.3)(a).