What is Farming Income?

Farming income includes income you earned from the following activities:

• soil tilling
• livestock raising or showing
• racehorse maintenance
• poultry raising
• dairy farming
• fur farming
• tree farming
• fruit growing
• beekeeping
• cultivating crops in water or hydroponics
• Christmas tree growing
• operating a wild game reserve
• operating a chicken hatchery
• operating a feedlot

In certain circumstances, you may also earn farming income from:

• raising fish
• market gardening
• operating a nursery or greenhouse
• operating a maple sugar bush (includes the activity of maple sap transformation into maple products if this activity is considered incidental to the basic activities of a maple sugar bush, such as the extraction and the collection of maple sap, which are farming activities)

Farming income does not include income you earned from working as an employee in a farming business, or from trapping.

For more detailed information, see chapter 1 of the guide T4003, Farming Income.

Forms and publications

• Guide T4003, Farming Income