Agricultural Taxation in Canada: An Overview and Assessment

This paper provides an overview of tax policy issues that arise with the taxation of the Canadian agricultural sector. The scope of the paper encompasses the federal income tax, the goods and services tax (GST), payroll taxes, provincial sales taxes, provincial and municipal property taxes, and excise taxes. The paper focuses primarily on measures that apply only to farmers or, in a few instances, to small business owners. The paper identifies numerous areas where additional in-depth research is required and some of the considerations that should be addressed in such analyses.