I would be happy to do that.
Bill C-43 makes the tax system simpler and fairer for farming and fishing businesses.
A special income tax rule will be available to farmers who dispose of breeding livestock due to drought or excess moisture conditions existing in specific regions in a given year. This rule permits farmers to exclude up to 90% of the sale proceeds from their taxable income until the year following the sale, or a later year if the conditions persist.
Bill C-43 will also help amateur athletes. Currently, income contributed to an amateur athlete trust does not qualify as earned income in determining an athlete's annual RRSP contribution limit.
I can elaborate on that if you like.