The taxpayer who had farmed all his life, but taught in order to generate cash to maintain and expand the farming operation, was found to be a Type 1 farmer. Bowman TCJ. stated (at p. 1507) that agriculture in the western provinces:
"will survive through the courage, sacrifice, initiative, optimism and dedication of people like Mr. Miller and his family. Section 31 was never intended to destroy such people but if it is applied indiscriminately to genuine farmers such as the Millers, it will."