14 December 1989 Ruling 59111 F - Farming Income

By services, 18 January, 2022
Official title
Farming Income
Language
French
CRA tags
n/a
Document number
Citation name
59111
Severed letter type
Ruling
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
632103
Extra import data
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"field_proprietary_citation": [],
"field_release_date_new": "1989-12-14 07:00:00",
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Main text
19(1) 5-9111
  A.W. Larochelle
  (613) 957-2140
December 14, 1989

Dear Sirs:

Re:  Farming Income

This is in reply to your letter of November 9, 1989, in which you ask if an individual who works on a family farm and receives employment income could consider such income as farming income.  In your example you indicate that a T4 slip is issued of the income earned.

If you will refer to page 2 of the enclosed Farming Income Tax Guide you will note that the Department does not view such income as farming income.

We trust this information will be of assistance.

Yours truly,

for DirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and IntergovernmentalAffairs Branch