Law Commons^™

A Principled Approach To Property Rights In Canadian Aquaculture, Phillip Saunders, Richard Finn

Articles, Book Chapters, & Popular Press

The 1995 Federal Aquaculture Development Strategy summarized some of the difficulties facing aquaculture development in a federal state such as Canada, where the jurisdictional entitlements relevant to this “new” (or at least newly significant) industry are by no means clear:

Aquaculture is a formidable policy challenge. As a new industry, it straddles the line between fishing and farming, cuts across significant regional differences and is placed in a context involving the participation of municipal, provincial/territorial and federal governments.

The Taxation Of Aquaculture In Canada: A Comparison With The Taxation Of Agriculture And Its Policy Implications, Faye Woodman

Articles, Book Chapters, & Popular Press

In Canada, at both the federal and the provincial government levels, the tax rules applicable to agricultural producers under the Income Tax Act and other taxing statutes often apply with relatively few modifications to the aquaculture sector. The agriculture rules differ in significant aspects from those applied to other taxpayers. They also tend to be more generous. Thus, the aquaculture sector operates under regimes of taxation in Canada that may be characterized as preferential, but may also have been developed with the needs and circumstances of agriculture, not aquaculture, in mind. This chapter will examine the rationales underlying the various …