(a) Whether a woodlot owner is considered commercial or non-commercial is determined by the Canadian Customs and Revenue Agency, CCRA, on a continuing basis. To help in its determination the CCRA uses the interpretation bulletin IT373R2.
While Natural Resources Canada, through the state of the forest report, does report on the amount of private forest land in each province, it does not distinguish between commercial and non-commercial woodlot owners. However, data is available for the estimated number of woodlot owners by province
b)
1
The number of owners for most provinces are estimates based on estimates by provincial forestry agencies, the Canadian Federation of Woodlot Owners as well as management plan figures and past surveys.
2
One hectare equals 10,000 square metres, or 2.471 acres.
(c) See table above.
(d) That amount is not available. However, as indicated in the 2001 federal budget, facilitating the inter-generational rollovers of commercial woodlot operations that are farming businesses will reduce federal revenues by an estimated $10 million annually.
NOTE: While the questions posed relate to woodlots per se, the questions deal with tax law, policy and revenue, and would be more appropriately addressed by the Canada Customs and Revenue Agency and the Department of Finance.