4 November 2011 Internal T.I. 2011-0413341I7 F - Bien agricole admissible -- attach -- Farming
nursery qualifies as farming if focused on growing rather than selling
Farming
26 June 2014 External T.I. 2014-0523871E5 F - Revenu d'entreprise agricole -- attach -- Farming
legume germination production as farming
S4-F11-C1 - Meaning of Farming and Farming Business -- attach -- Farming
2 December 2015 External T.I. 2015-0619501E5 - Definition of farming -- attach -- Farming
breeding pets not farming
LeBlanc v. MNR, 93 DTC 1564, [1993] 2 CTC 3054 (TCC) -- attach -- Farming
Desrosiers Estate v. The Queen, 2001 DTC 37 (TCC) -- attach -- Farming
woodlot was a farming business
Bourque v. The Queen, 96 DTC 6412, [1996] 3 CTC 10 (FCA) -- attach -- Farming
racing and horse raising one business
31 May 1994 External T.I. 9406165 - FARMING BUSINESS -- attach -- Farming
grain drying
25 October 2013 External T.I. 2013-0491141E5 F - Sens d'« agriculture » - Meaning of « farming » -- attach -- Farming
assistance of consultant not included in farming
19 November 2013 External T.I. 2013-0510351E5 - Steel Tanks and Oak Barrels of a Winery Business -- attach -- Farming
wine fermentation not farming
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