When it comes to farmers, if a Canadian farmer owns a residential property in their own name, there is no UHT filing requirement, as they're an excluded owner as a Canadian citizen or a permanent resident of Canada. Where the issue comes up is where a farm is incorporated and the residential property is held under the title of the corporation.
The Department of Finance is aware of a number of concerns about the filing requirement, despite the fact that corporate farmers would otherwise qualify for an exemption. We are looking at those issues and briefing the Minister of Finance on that.