8:00 am Breakfast
9:00 am Is Your Farm Property Qualified? – Focusing on the technical and tax requirements that must be met for farm property to qualify for the lifetime capital gains exemption and inter-generational rollover through real life examples and CRA technical interpretations.
Will also review scenarios where the access to the capital gains exemption and inter-generational rollover can be lost and what can be done to correct the situation.
Bryan Hubbell, CPA, CGA
10:00 am Quotas – Budget changes to the Eligible Capital Expenditure (“ECE”) regime, including transition rules, tax planning and examples.
Viviane Barber, CA, CPA (US)
11:00 am Intergenerational Farm Transfers – Stories of Planning in the Field
Real life examples of transferring the farm property to the next generation. Looking at how farm transfers can be structured: transferring to all children, transfers to one child to the exclusion of others, or skipping a generation and restricting the transfer to the grandchildren.
Aaron Salter LL.B.
12 noon Lunch Keynote – When Pigs Fly: A review and update on farm-related tax dispute issues, Recent cases; Helpful tactics; trends; and mistakes to avoid.
Gavin Laird, LL.B
1:30 pm Farming: Small Business or Big Business – Small Business Deduction Issues Farms Need To Be Aware Of - Comparing old and new rules.
Erin Swint, CPA, CA
2:30 pm Title and Taxes – Conveyancing Issues with Farm Property: property transfer tax, leases, joint tenancy, and bare trusts.
Daniel Grice, J.D.
3:30 pm Taking Shelter from Tax (Part 2) - Principal Residence Issues Extended
Robin Tymm, CPA, CA