Cases
Bourque v. The Queen, 96 DTC 6412 (FCA)
Levy v. The Queen, 90 DTC 6346, [1990] 2 CTC 83 (FCTD)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business | 89 | |
| Tax Topics - Income Tax Act - Section 31 - Subsection 31(1) | 74 | |
| Tax Topics - Income Tax Act - Section 96 | 130 |
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) | 68 | |
| Tax Topics - Statutory Interpretation - Ordinary Meaning | 60 |
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) | 27 | |
| Tax Topics - Income Tax Act - Section 146 - Subsection 146(8) | 28 | |
| Tax Topics - Income Tax Act - Section 244 - Subsection 244(13) | 42 |
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 | 26 |
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 | 29 | |
| Tax Topics - General Concepts - Tax Avoidance | 13 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Employment | 15 | |
| Tax Topics - Income Tax Act - Section 3 | 54 |
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 | 414 |
| 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 | 221 |
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) | 115 |
Desrosiers Estate v. The Queen, 2001 DTC 37 (TCC)
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LeBlanc v. MNR, 93 DTC 1564, [1993] 2 CTC 3054 (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 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit | 334 | |
| Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) | 249 |
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 | 156 |
| 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 | 175 |
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 | 50 |
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 | 157 |
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 | 173 |
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29 | wine fermentation not processing | 174 |
| Tax Topics - Income Tax Regulations - Regulation 1104 - Subsection 1104(9) - Paragraph 1104(9)(a) | wine production not farming | 247 |
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 | 152 |
| 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 | 159 |
| Tax Topics - Income Tax Act - Section 70 - Subsection 70(10) - Child | extended meaning of "child" | 158 |
| 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 | 153 |
6 October 2008 External T.I. 2008-0271421E5 F - Terres à bois-plan d'aménagement forestier Québec
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 73 - Subsection 73(3) - Paragraph 73(3)(c) | Quebec regional agencies’ plans for forest management plans would generally satisfy s. 73(3)(c), whose “engaged” requirement would be met if such plans did not require work | 257 |
| Tax Topics - Income Tax Act - Section 70 - Subsection 70(9) - Paragraph 70(9)(a) | “engaged” requirement in s. 70(9)(a) is satisfied to extent the forest management plan requires no action | 110 |
16 November 2006 External T.I. 2006-0198811E5 F - Article 28 - Entreprise agricole
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Words and Phrases
farming19 February 2002 External T.I. 2002-010649 -
31 May 1994 External T.I. 9406165 - FARMING BUSINESS
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