In finding that the operation of an egg hatchery (in which the taxpayer purchased eggs from various producers and, after an artificial incubation period of 11 days, resold the eggs) constituted farming, so that the operator could use the cash method under s/ 28 if the operation also constituted a business, CRA stated:
[W]here the CRA seeks to determine whether a particular activity constitutes farming, it is necessary to assess the final product marketed by the taxpayer. If the taxpayer markets a product that is the result of natural biological growth and change, the CRA will tend to conclude that the activity in question is farming. …
… Pollon determined that such [hatchery] activity did constitute farming for the purposes of the Act.