Before finding that Quebec lands that had been devised to a widow by her farmer husband, who used only part of the lands in his farming business, should be analyzed on a cadastral lot-by-lot basis, respecting meeting the tests in s. 110.6(1.3)(c)(ii), so that only those lots that had been used by deceased husband in farming so qualified, the Directorate stated:
[C]adastral lots are considered, for the purposes of the Act, to be separate real property … . Consequently, the determination of the status of the land, i.e., whether or not it can be considered to be property used principally in the business of farming, must be made on a lot-by-lot basis.