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Farm property

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-127-capital-gains/principal-residence-other-real-estate/farm-property.html

Jan 21, 2020 ...Farm property If you are a farmer and you sell land in 2019 used principally in a farming business that includes your principal residence, only part of the gain is taxable. You can choose 1 of 2 methods to calculate your taxable capital gain. These 2 methods are explained in Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing

What is a restricted farm loss?

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-127-capital-gains/capital-losses-deductions/what-a-restricted-farm-loss.html

Jan 21, 2020 ...What is a restricted farm loss? If you run your farm as a business, you may be able to deduct a farm loss in the year. However, if your chief source of income is neither from farming nor from a combination of farming and some other source of income, you can only deduct a portion of your farm loss for the year. For tax years ending after March 20, 2013

Qualified farm or fishing property

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-127-capital-gains/completing-schedule-3/qualified-farm-fishing-property.html

Jan 21, 2020 ...Qualified farm or fishing property Generally, if you disposed of qualified farm or fishing property, you report any capital gain or loss in section 2 (lines 10999 and 11000) of Schedule 3. When you sell or transfer qualified farm or fishing property (QFFP), it may also include a gain or loss from a mortgage foreclosure or conditional sales repossession

T1237 Saskatchewan Farm And Small Business Capital Gains Tax Credit

https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t1237.html

Jan 21, 2020 ...T1237 Saskatchewan Farm And Small Business Capital Gains Tax Credit For best results, download and open this form in Adobe Reader. See General information for details. You can view this form in: PDF t1237-19e.pdf PDF fillable/saveable t1237-fill-19e.pdf Last update: 2020-01-21 Previous-year versions are also available.

AGR-1 Statement of Farm-Support Payments

https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/agr-1.html

Nov 19, 2019 ...AGR-1 Statement of Farm-Support Payments For best results, download and open this form in Adobe Reader. See General information for details. You can view this form in: PDF agr-1-19b.pdf PDF fillable/saveable agr-1-fill-19e.pdf Last update: 2019-11-19

Farm or fishing property transferred to a child

https://www.canada.ca/en/revenue-agency/services/tax/individuals/life-events/what-when-someone-died/deemed-disposition-property/farm-fishing-property-transferred-a-child.html

Jan 21, 2020 ...Farm or fishing property transferred to a child Topics Transfer of farmland to a child Transfer of depreciable farm or fishing property to a child Election to delay payment of income tax This page explains how to determine the deemed proceeds when there is a transfer of farm or fishing property to a child. For this kind of transfer, you may be able to use

AGR-1SUM Return of Farm-Support Payment

https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/agr-1sum.html

Nov 19, 2019 ...AGR-1SUM Return of Farm-Support Payment For best results, download and open this form in Adobe Reader. See General information for details. You can view this form in: PDF agr-1sum-19b.pdf PDF fillable/saveable agr-1sum-fill-19e.pdf Last update: 2019-11-19

Farming Income and the AgriStability and AgriInvest Programs Guide - 2019 - Chapter 6 – Farm losses

https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4060/rc4060-08.html

Feb 7, 2020 ...Farming Income and the AgriStability and AgriInvest Programs Guide – 2019 – Chapter 6 – Farm losses On this page… Fully deductible farm losses Restricted farm losses (partly deductible) Non-deductible farm losses Non-capital losses When your farming business expenses are more than your farming business income in a year, you have a net loss. However, before

Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2019 - Chapter 7 – Farm losses

https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4408/rc4408-09.html

Feb 7, 2020 ...Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2019 – Chapter 7 – Farm losses On this page… Fully deductible farm losses Restricted farm losses (partly deductible) Non deductible farm losses Non capital losses When your farming business expenses are more than your farming business income in a year, you have a net loss. However

Transfer of depreciable farm or fishing property to a child

https://www.canada.ca/en/revenue-agency/services/tax/individuals/life-events/what-when-someone-died/deemed-disposition-property/farm-fishing-property-transferred-a-child/transfer-depreciable-farm-fishing-property-a-child.html

Jan 21, 2020 ...Transfer of depreciable farm or fishing property to a child If there is a transfer of depreciable farm property, or depreciable fishing property, you may be able to use a special amount for the deemed proceeds if all 4 conditions are met. In most cases, when you use this special amount, the deceased will not have a capital gain, a recapture of capital cost

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