In technical interpretation 2016-0666901E5, the CRA was asked whether the new rules applicable to farm quota after 2016 will provide for a rollover equivalent to the one found in s 14(6) of the ITA for voluntary dispositions of quota. The CRA responded that the replacement property rules applicable to depreciable capital property generally (in ss 13(4) and 44(1)) will likely not apply to voluntary dispositions of quota, which is an intangible property.
