farm property, including both land and buildings (other than qualified farm or fishing property)
When the CRA refers to the transfer of farm or fishing property, the terms farm property, fishing property, and child have the following meanings:
In this section, when referring to the transfer of farm or fishing property, the terms farm property, fishing property, and child have the following meanings:
Farm properties satisfying the eligibility requirements are identified for the Farm Property Class and are taxed at 25% of the municipal residential tax rate.
Eligible farmlands may be classed in the Farm Property Class and taxed at 25 per cent of the municipal residential rate.
If there is a transfer of farm or fishing property to a child, see Farm or fishing property transferred to a child.
a) The farm: relationship between farm and land property;
If there is a transfer of farm or fishing property to a child, see Farm or fishing property transferred to a child.
Eligible managed forest properties may be classed in the Managed Forest Property Class and taxed at 25 per cent of the municipal residential rate.
(A) an agricultural commodity or product entirely produced in
Disposing of farmland that includes your principal residence
Sale of farm property that includes a principal residence
(1) The farm property class consists of land determined in accordance with this section and section 8.1 to be farmland.
1) projects for the sale of agricultural goods (land, buildings, etc.) or shares in companies that have de facto rights to use agricultural property and
Additional deduction — qualified farm or fishing property
IT-349R3 Intergenerational transfers of farm property on death
Transfer of depreciable farm or fishing property to a child
Marginal note:Additional deduction — qualified farm or fishing property
IT-349 - Intergenerational Transfers of Farm Property on Death
Transfer of farm property, or family farm corporations and partnerships to a child
Requêtes fréquentes français :1-200, -1k, -2k, -3k, -4k, -5k, -7k, -10k, -20k, -40k, -100k, -200k, -500k, -1000k,
Requêtes fréquentes anglais :1-200, -1k, -2k, -3k, -4k, -5k, -7k, -10k, -20k, -40k, -100k, -200k, -500k, -1000k,
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