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Farms

HST General Transitional Rules has been updated to add the tax policies about the Transitional period around July 1, 2010 when the HST comes into effect.

This section is designed to assist individuals in finding tax information related to farms and farming, including:

 Mineral Land Tax

If you own mineral rights and your land is used primarily for agricultural purposes, you may be exempt from paying the mineral land tax.

For more information, please see the Mineral Land Tax Exemptions section of our website.

 Motor Fuel Tax

The following may apply to you under the Motor Fuel Tax Act:

For more information, please see the Motor Fuel Tax and Carbon Tax website.

 Property Transfer Tax

The following may apply to you under the Property Transfer Tax Act:

  • Exemptions for Transferring a Family Farm (PTT 008)
  • Exemptions for Transfers to and from a Family Farm Corporation (PTT 009)

For more information, please see the Property Transfer Tax > Exemptions section of our website.

 Rural Property Tax

The following may apply to you under the Taxation (Rural Area) Act:

For more information, please see the Rural Property Tax section of our website.

 School Tax

Effective for the 2011 and subsequent tax years, a provincial farm land tax credit is available under the School Act.

For more information, please see the School Tax Exemptions and Credits section of our website.

 
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