· 1991
This publication is a guide for Ontario farm families in planning their farm businesses and estates for the orderly transfer of assets from one generation to the next. The guide begins with a review of key considerations in farm estate planning, including the ensuring of continuity of the farm business, successful retirement from farming, and fair treatment for all family members. The guide then explains issues related to family farming during the period when several generations are involved in running the farm. Further sections provide guidance on transferring the farm business by various methods such as sale and bequest, evaluate the role of insurance in farm estate planning, and explain provisions of tax laws affecting farm transfers, of wills, of power of attorney, and of Ontario family law. Appendices include sample farm business agreements.
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· 1949