Income Tax Folio S4-F11-C1, Meaning of Farming and Farming BusinessTable of Contents Income Tax Folio S4-F11-C1, Meaning of Farming and Farming BusinessSummaryDiscussion and interpretationWhat is considered farming?General farming definitionSubsection 248(1) farming definitionCommon or ordinary definition of farmingAdditional guidance on farmingOther farming activitiesRaising or exhibiting livestockRaising poultryAquacultureOperation of a woodlotWhat farming does not includeFishing is not farmingManufacturing and processing is usually not farmingWhat is a farming business?Business or personal activitiesSame or separate businessesSeparate business operationsDifferent farm activities are usually one business operationIncidental activitiesApplicationReferenceIncome Tax Folio S4-F11-C1, Meaning of Farming and Farming BusinessSeries 4: BusinessesFolio 11: FarmersChapter 1: Meaning of Farming and Farming Business