I'm just double-checking, but I do believe there's a requirement that participating farmers, which is the defined term in the legislation, be resident in Canada in order to obtain the tax deferral.
Senior Legislative Chief, Tax Legislation Division, Tax Policy Branch, Department of Finance
I'm just double-checking, but I do believe there's a requirement that participating farmers, which is the defined term in the legislation, be resident in Canada in order to obtain the tax deferral.
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