Cases
Bourque v. The Queen, 96 DTC 6412, [1996] 3 CTC 10 (FCA)
The maintenance of horses for racing by the taxpayer, and the racing itself, represented one business of the taxpayer, rather than two separate...
Levy v. The Queen, 90 DTC 6346, [1990] 2 CTC 83 (FCTD)
In rejecting an argument that a syndicate of individuals were not engaged in "farming" because their primary operation was the breeding of horses...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business | "investment" in racing horses was a business source | 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)
The hatching of eggs by mechanical means constituted "farming". Addy, J. stated: "Where the development of the basic food product still involves...
| 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)
Since the definition excludes employment under a person engaged in the business of farming, an individual cannot be said to be engaged in farming...
| 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)
"The breeding and keeping of horses for racing purposes falls squarely within the meaning of 'maintaining horses for racing' and therefore...
Juster v. The Queen, 74 DTC 6540, [1974] CTC 681 (FCA)
In finding that the "maintaining" of horses for racing included an operation where the care and training of the horses was contracted out to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Official Languages Act - Section 13 | 26 | |
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | tags captured a broader range of operations than those specifically referenced | 192 |
The Queen v. Kuhl, 74 DTC 6024, [1973] CTC 846 (FCTD)
Services fees received by two brothers from a corporation that was controlled by them and engaged in growing potatoes, was income from a farming...
| 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
The taxpayer used approximately 20% of the area within greenhouses to grow cucumbers or other vegetables, or flowers, from seed for sale as...
| 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)
The taxpayer ran an amusement business in which ponies were harnessed on spokes so that they would move about an axis - essentially a...
| 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)
In concluding that the taxpayer was operating wood lots as a farming business rather than a logging operation, Dussault TCJ found on the evidence...
LeBlanc v. MNR, 93 DTC 1564, [1993] 2 CTC 3054 (TCC)
Activities carried out in a vineyard consisting of the preparation of the soil, the planting of the vines, the growing of the grapes, and their...
Partington v. MNR, 91 DTC 347 (TCC)
The taxpayer, who bred dogs to be sold as pets and operated a kennel was found not to be engaged in farming.
Administrative Policy
S4-F11-C1 - Meaning of Farming and Farming Business
Non-listed examples
1.5 In addition to the activities described in the definition of farming in subsection 248(1), farming can also include:
| 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
Before concluding that the business of breeding parrots to be sold as pets would not be considered farming, CRA stated:
[B]reeding dogs or other...
13 March 2015 External T.I. 2015-0564611E5 - Definition of farming
Before concluding that "the raising or breeding of rodents could be considered 'farming' for purposes of the Act if the primary purpose for such...
26 June 2014 External T.I. 2014-0523871E5 F - Revenu d'entreprise agricole
Legume germination production was added to the activities of an already operating vegetable farm. CRA stated that “the legume germination...
| 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
In finding that zoo keeping is not farming, CRA stated:
The business of operating a zoo is not, in our view, part of the common, ordinary or...
| 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
Would income received by a farmer for the rental of land to a wind farm developer for the purpose of constructing and operating a wind farm be...
| 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
After stating that "growing fish or shellfish in water is normally farming where those are stocked, raised and harvested in a controlled...
25 October 2013 External T.I. 2013-0491141E5 F - Sens d'« agriculture » - Meaning of « farming »
In response to a query on agronomic monitoring, CRA stated:
[T]he definition of "farming" … does not include the situation where an individual...
22 November 2013 External T.I. 2013-0510711E5 - Is growing marijuana farming?
A taxpayer's legal growing and drying of marijuana likely constituted "farming," based on the breadth of the definition in s. 248(1). CRA...
19 November 2013 External T.I. 2013-0510351E5 - Steel Tanks and Oak Barrels of a Winery Business
The taxpayer in 2013-0503311E5 carried on a wine-making business that involved both farming activities (i.e., growing grapes) and non-farming...
| 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
The taxpayer acquired farmland and rented 50% of it to an unrelated farm producer and 50% to a corporation that operated a nursery there and whose...
| 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
Before describing the requirements for a rollover under s. 73(3) (or 70(9), CRA noted the distinction in IT-373R2, para. 14 (approved in
| 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
In finding that the operation of an egg hatchery (in which the taxpayer purchased eggs from various producers and, after an artificial incubation...
15 March 2004 Internal T.I. 2004-0058591I7 F - Projet agricole au sens de 122.3(1)b)(i)(B)
On the basis of additional information, the Directorate concluded that foreign woodlots on which employees performed work constituted farms within...
10 April 2003 External T.I. 2002-0152065 F - DEFINITION D'AGRICULTURE
A veterinarian practising exclusively with farmers in his region then sells his goodwill, mainly related to the sale of medicine to his farmer...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Qualified Farm or Fishing Property | goodwill of veterinary practice of servicing farmers did not constitute “qualified farm property” | 99 |
11 March 2003 Internal T.I. 2003-0000087 F - Projet agricole au sens de 122.3(1)b)(i)(B)
The Directorate treated the question of whether felling, bucking and limbing operations constituted an "agricultural activity" for the purposes of...
19 February 2002 External T.I. 2002-010649
A limited partnership that was created for the purpose primarily of working land so that it would eventually be certified as an organic farm by a...
31 May 1994 External T.I. 9406165 - FARMING BUSINESS
"... The activity carried out after the crops have been harvested by farmers (not the taxpayer's own crops) and taken to the grain drying...
2 December 1992 T.I. [raising horses]
The activity of raising, training and exercising a horse in order that it may compete as a show jumper can be considered as "farming".
22 June 1992 T.I. 921022 [ostrich farm]
The raising of ostriches for breeding purposes or for the production of eggs or food products likely constitutes farming.
22 January 1992 T.I. (Tax Window, No. 15, p. 23, ¶1709)
Hydroponics can meet the definition of farming.
11 June 1991 T.I. (Tax Window, No. 4, p. 11, ¶1296)
Activities relating to the raising of fish may be considered "farming" when fish are stocked, raised and harvested in a controlled environment...