Cases
Bourque v. The Queen, 96 DTC 6412 (FCA)
Levy v. The Queen, 90 DTC 6346 (FCTD)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business | 83 | |
| Tax Topics - Income Tax Act - Section 31 - Subsection 31(1) | 68 | |
| Tax Topics - Income Tax Act - Section 96 | 122 |
Pollon v. The Queen, 84 DTC 6139, [1984] CTC 131 (FCTD)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 28 - Subsection 28(1) | 64 | |
| Tax Topics - Statutory Interpretation - Ordinary Meaning | 56 |
Israel v. The Queen, 79 DTC 5418, [1979] CTC 468 (FCTD)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 119 - Subsection 119(1) | 25 | |
| Tax Topics - Income Tax Act - Section 146 - Subsection 146(8) | 26 | |
| Tax Topics - Income Tax Act - Section 244 - Subsection 244(13) | 40 |
McLaws v. The Queen, 76 DTC 6005, [1976] CTC 15 (FCTD)
Juster v. The Queen, 74 DTC 6540, [1974] CTC 681 (FCA)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Official Languages Act - Section 13 | 24 |
The Queen v. Kuhl, 74 DTC 6024, [1973] CTC 846 (FCTD)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Evidence | 27 | |
| Tax Topics - General Concepts - Tax Avoidance | 9 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Employment | 11 | |
| Tax Topics - Income Tax Act - Section 3 | 52 |
See Also
Coop de travailleurs en serres Belle-de-Jour v. Agence du revenu du Québec, 2019 QCCQ 6609
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29 | greenhouse heating equipment was used in non-farming manufacturing of floral arrangements | 396 |
| Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) | use of greenhouses to further grow flowers before use in making floral arrangements was separate from the taxpayer’s greenhouse plant-growing farming business | 213 |
Crichton v. The Queen, 2013 DTC 1104 [at 566], 2013 TCC 96 (Informal Procedure)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 31 - Subsection 31(1) | 109 |
Desrosiers Estate v. The Queen, 2001 DTC 37 (TCC)
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LeBlanc v. MNR, 93 DTC 1564 (TCC)
Administrative Policy
S4-F11-C1 - Meaning of Farming and Farming Business
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Words and Phrases
livestock| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 3 - Business Source/Reasonable Expectation of Profit | 296 | |
| Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) | 199 |
2 December 2015 External T.I. 2015-0619501E5 - Definition of farming
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13 March 2015 External T.I. 2015-0564611E5 - Definition of farming
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26 June 2014 External T.I. 2014-0523871E5 F - Revenu d'entreprise agricole
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(10.2) | government contributions and accrued interest in AgriInvest and Agri-Québec accounts are taxable when withdrawn | 144 |
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(p) | withdrawals from the AgriStability account are taxable as farm business income | 163 |
12 June 2014 External T.I. 2014-0527651E5 - Whether keeping a zoo is a farming activity
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 8 | zoo animals | 44 |
7 May 2014 Internal T.I. 2014-0528251I7 - Surface Rentals for Wind Farms
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) | wind farm rentals as incidental to farming business | 149 |
10 April 2014 Internal T.I. 2014-0522091I7 - Whether aquaculture is farming under the Act
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25 October 2013 External T.I. 2013-0491141E5 F - Sens d'« agriculture » - Meaning of « farming »
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22 November 2013 External T.I. 2013-0510711E5 - Is growing marijuana farming?
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19 November 2013 External T.I. 2013-0510351E5 - Steel Tanks and Oak Barrels of a Winery Business
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) | grape farming and wine production separate | 163 |
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29 | wine fermentation not processing | 164 |
| Tax Topics - Income Tax Regulations - Regulation 1104 - Subsection 1104(9) - Paragraph 1104(9)(a) | wine production not farming | 237 |
4 November 2011 Internal T.I. 2011-0413341I7 F - Bien agricole admissible
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Share of the Capital Stock of a Family Farm or Fishing Corporation - Paragraph (a) - Subparagraph (a)(i) | meaning of “actively engaged on a regular and continuous basis” requirement | 146 |
| Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1.3) - Paragraph 110.6(1.3)(c) | s. 110.6(19) election effected a post-1987 acquisition | 151 |
| Tax Topics - Income Tax Act - Section 70 - Subsection 70(10) - Child | extended meaning of "child" | 140 |
| Tax Topics - Income Tax Act - Section 73 - Subsection 73(3) - Paragraph 73(3)(c) | rollover unavailable where taxpayer rented out the land to a farmer | 145 |