You talked about FISI, which, unless I'm mistaken, is only in Quebec. It gives Quebec agricultural producers some security and a certain amount of credibility with their creditors. When you go to the bank and you have a production protected by FISI, you run much less of a risk, in the case of bad weather, for example, than other producers in Canada. That's a definite advantage for us.
You also talked about mentoring. Transfers from father to son are often pleasant. In my case, for example, the transfer is being done gradually. So I'm acquiring a lot of knowledge from my father about the herd and fields, and it's very interesting. However, in the case of a transfer from one person who isn't related to the owner of the business, that can be done more suddenly. A beginning farmer often has less access to mentoring services from the seller.
You raised the taxation option as a way of spreading out the transfer. In Quebec, we think that tax measures are an option that should be given priority because, currently in Canada and Quebec, if a producer wants to retire, regardless of whether the business is dismantled, sold to a neighbour or to a young person entering the business, the tax rate remains the same. The person transferring his business to a young person will transfer it at half or one-third of the price obtained by the person who sells it, but it is taxed in the same manner. So we think that something should be done in this regard to lighten the tax burden for those making the effort to transfer their business. We think it is inconceivable for a person dismantling or transferring his business to be on the same footing from a tax standpoint. Something should be done on this matter, which would permit the entry of young people who have not necessarily come from the agricultural world and who are, for example, the nephew of a producer. It could also be a producer's son, but who has not had the chance to take over the business because there were other children in the business. That often happens. That young person might take over another business. By favouring these young people through the tax system, we could really help them take over existing businesses that operate well. It's easier to take over an existing business than to restart a business that has stopped for four or five years. Taking over a business where the herd is already performing well and the equipment operates well is something that's relatively easily done. So we think that taxation would be one option to favour.