Intergenerational transfer of farm property

A while ago I blogged about the basics of a farm rollover, always intending to go back and flesh out the subject with more detail. Now I find that someone else has done that already, and probably better than I would have done, given that this author is a chartered accountant and tax specialist. So those of you with an interest in the tax implications of farm rollovers, about who qualifies, etc, click here to read this article by Jason M. Stephan.