The second week of November holds a special place in my heart;
harvest is generally done, calves are being shipped and the
Canadian Finals Rodeo and Farmfair descends upon Edmonton. Truly
the Canadian version of "Cowboy Christmas," it's five
days of great rodeo and catching up with friends who have been busy
farming all summer, in the beer garden. In my family, this
generally starts the "Christmas buying" season.
There's nothing like having a new pickup or tractor under the
tree on Christmas morning!
Generally overlooked in the rhetoric of the small business tax
proposals was a nugget from the March 2017 budget – a
consultation of the elimination of deferred cash purchase tickets
for grain deliveries. By way of explanation, when delivering a
listed grain (such as wheat, oats, barley, rye, flax, or canola),
farmers can ask a licensed elevator operator to issue a deferred
cash purchase ticket, allowing income from the delivery to be
reported in the following year. For
