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Monday, March 9, 2026

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Derryn Shrosbree

Canada’s family farms are strategic assets, and our tax laws are putting them at risk

  • Changing the Income Tax Act in this way is a win for government, a win for rural communities, and a win for farming families.
Opinion | BY DERRYN SHROSBREE | March 9, 2026
At the centre of this issue is Sec. 73(3) of the Income Tax Act, which governs tax deferrals on intergenerational farm transfers. Today, tax-deferred transfers apply to sons and daughters, but exclude nieces and nephews, writes Derryn Shrosbree. Photograph courtesy of Pixabay/Jill Wellington

Canada’s family farms are strategic assets, and our tax laws are putting them at risk

Opinion | BY DERRYN SHROSBREE | March 9, 2026
  • Changing the Income Tax Act in this way is a win for government, a win for rural communities, and a win for farming families.

Canada’s family farms are strategic assets, and our tax laws are putting them at risk

Opinion | BY DERRYN SHROSBREE | March 9, 2026
  • Changing the Income Tax Act in this way is a win for government, a win for rural communities, and a win for farming families.
At the centre of this issue is Sec. 73(3) of the Income Tax Act, which governs tax deferrals on intergenerational farm transfers. Today, tax-deferred transfers apply to sons and daughters, but exclude nieces and nephews, writes Derryn Shrosbree. Photograph courtesy of Pixabay/Jill Wellington
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