A practical, comprehensive tax guide for professional advisors of taxpayers carrying on a farming or fishing business. This desktop reference has all the information you need in one place. Includes chapters on how the GST applies to farmers and fishermen, information on farm partnerships and farm corporations, inter vivos transfers of farm property, and transfers of farm property on death. Numeric examples help demonstrate complex calculations and provide a reliable source for computation. Includes an index for quick reference, and an appendix with all relevant tax forms reproduced in full for easy reference.