Farming

Table of Contents

Cases

Bourque v. The Queen, 96 DTC 6412 (FCA)

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Levy v. The Queen, 90 DTC 6346 (FCTD)

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Pollon v. The Queen, 84 DTC 6139, [1984] CTC 131 (FCTD)

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Israel v. The Queen, 79 DTC 5418, [1979] CTC 468 (FCTD)

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McLaws v. The Queen, 76 DTC 6005, [1976] CTC 15 (FCTD)

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Juster v. The Queen, 74 DTC 6540, [1974] CTC 681 (FCA)

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The Queen v. Kuhl, 74 DTC 6024, [1973] CTC 846 (FCTD)

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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)

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Partington v. MNR, 91 DTC 347 (TCC)

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Administrative Policy

S4-F11-C1 - Meaning of Farming and Farming Business

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Words and Phrases
livestock

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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4 November 2011 Internal T.I. 2011-0413341I7 F - Bien agricole admissible

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19 February 2002 External T.I. 2002-010649 -

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31 May 1994 External T.I. 5-940616 -

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2 December 1992 T.I. [raising horses]

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22 June 1992 T.I. 921022 [ostrich farm]

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22 January 1992 T.I. (Tax Window, No. 15, p. 23, ¶1709)

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11 June 1991 T.I. (Tax Window, No. 4, p. 11, ¶1296)

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