The particular budget item that was proposed would have denied the small business deduction to an incorporated farm whose incorporated entity was a member-owner of another incorporated company that is their own co-operative. Their shareholding in their own co-operative would mean they were deemed to be not dealing at arm's length, and that non-arm's-length transaction would mean they would have to be denied access to small business deductions.
On November 7th, 2017. See this statement in context.