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  • Labour Management & Human Resources
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Farm Business Partnerships in British Columbia

• Introduction (PDF, 43KB)
• Chapter 1. (PDF, 175KB)
  Choosing a way to organize and carryon a farming business.
• Chapter 2. (PDF, 138KB)
  What is a partnership?
• Chapter 3. (PDF, 58KB)
  Can joint operations or ownership arrangements exist which are not partnerships
• Chapter 4. (PDF, 407KB)
  Farming corporations and farming partnerships: A quick comparison from an income tax standpoint
• Chapter 5. (PDF, 182KB)
  Calculation of income for tax purposes from a farming partnership.
• Chapter 6. (PDF, 181KB)
  Family partnerships
• Chapter 7. (PDF, 205KB)
  Partnership agreements: They should be more than just a handshake.
• Chapter 8. (PDF, 228KB)
  Essentials of a partnership agreement
• Chapter 9. (PDF, 130KB)
  Selection of a fiscal year-end for the partnership
• Chapter 10. (PDF, 70KB)
  Hobby farmers carrying on a farm business partnership.
• Chapter 11. (PDF, 424KB)
  Transfers of property to a Canadian partnership
• Chapter 12. (PDF, 181KB)
  Other rollover rules available for partnerships and 
• Chapter 13.  (PDF, 181KB)
  Sale of the family farm
• Appendix (PDF, 356KB)
  Nine Important Principles: The business and human side of making father-son agreements work & Appendix 2 1983 Federal Budget Proposals of Particular Interest to Farmers.