The CRA confirmed that
[f]or purposes of the farming-use condition in clause 110.6(1.3)(a)(ii)(A), the person or individual that meets this
condition need not be the person who owns the property at the determination time or in the 24 months immediately
preceding that time.
As a result, if Mr A dies and his daughter, who does not farm, inherits the property, it will not matter whether she sells the property withing 24 months of his death for the purposes of meeting the ownership test. STEP Round Table 2023, question 15 (Tax Topics no 2692 November 21, 2023).
