Desrosiers Estate v. The Queen, 2001 DTC 37 (TCC) -- summary under Farming

In concluding that the taxpayer was operating wood lots as a farming business rather than a logging operation, Dussault TCJ found on the evidence that the main focus of the activities was not lumbering or logging but, rather, the planting, nurturing and harvesting of trees pursuant to a forestry management plan. In particular, cutting work was not the main activity.