---
title: "Farm Rollover Extends to Nieces and Nephews From 2027"
url: https://www.everstonecpa.com/tax-update/farm-rollover-nieces-nephews
description: "From 2027 the tax-free intergenerational farm and fishing rollover extends to nieces, nephews, grandnieces and grandnephews. See how the transfer works."
type: tax-update
updated: 2026-11-06
summary: "For transfers on or after 1 January 2027, Budget 2026 proposes extending the intergenerational farm and fishing property rollover to nieces, nephews, grandnieces and grandnephews of the transferor or their spouse or common-law partner, in addition to children and grandchildren. The rollover lets the property pass without triggering an immediate capital gain."
faq_count: 2
publisher: EverStone CPA Inc., a Chartered Professional Accountant firm registered with CPA British Columbia and CPA Alberta
service_area: British Columbia, Alberta, Ontario and Manitoba
language: en-CA
contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online
---

[Home](https://www.everstonecpa.com/) [Tax updates](https://www.everstonecpa.com/tax-updates) [Budget 2026](https://www.everstonecpa.com/tax-update/federal-budget-2026) Farm and fishing rollover

Farming

# Farm and fishing rollover: nieces and nephews from 2027

By EverStone CPA · Updated November 2026

Passing a farm to the next generation can be done without immediate tax, but today only to a child or grandchild. Budget 2026 proposes widening the family circle.

**Quick answer:** For transfers on or after 1 January 2027, Budget 2026 proposes extending the intergenerational farm and fishing property rollover to nieces, nephews, grandnieces and grandnephews of the transferor or their spouse or common-law partner, in addition to children and grandchildren. The rollover lets the property pass without triggering an immediate capital gain.

**Planning a farm succession?** We map the transfer, the rollover and the timing with you and your advisers. [Get My Fixed Quote](https://www.everstonecpa.com/book-online?service=advisory#enquiry-form)

**Announced, not yet law** · Transfers on or after 1 January 2027 (proposed)
This has been announced but is not yet law. It can change or be withdrawn.

## Example

Harjit has no children and wants to pass his Chilliwack dairy farm to his nephew, who has worked it for ten years. Today the transfer would be treated as a sale at fair market value, triggering tax. From 2027, under the proposal, it could pass at a cost that defers the gain to the nephew.

More: [the intergenerational farm rollover](https://www.everstonecpa.com/blog/farm-succession-rollover-canada) and [farm accounting](https://www.everstonecpa.com/agriculture-accounting-canada).

Whether this applies to you depends on your year-end and structure; [ask about your own situation](https://www.everstonecpa.com/quick-question) and a CPA replies by email, usually the same business day, free.

## Common questions

**Can I transfer my farm to my nephew tax-free?**

From 1 January 2027, under the Budget 2026 proposal, the rollover would include nieces and nephews.

**Does it include fishing property?**

Yes. Farm and fishing property are both covered.

## Where this comes from

Budget 2026 was tabled on 5 November 2026. Figures on this page are from:

- [Thor — 2026 Federal Budget: key tax measures](https://www.thor.ca/blog/2026/11/2026-federal-budget-key-tax-measures/)

- [RBC Wealth Management — Federal budget 2026 overview](https://www.rbcwealthmanagement.com/en-ca/insights/federal-budget-2026-an-overview-of-key-measures-that-may-impact-you)

- [BLG — Federal Budget 2026: tax measures](https://www.blg.com/en/insights/2026/11/federal-budget-2026-sovereignty-strategic-investment-and-tax-simplification)

**General information, not tax advice.** Budget measures are proposals until enacted and can change. Before deciding anything, [send an enquiry](https://www.everstonecpa.com/book-online?service=advisory#enquiry-form).

[Federal Budget 2026: what changes for small business owners](https://www.everstonecpa.com/tax-update/federal-budget-2026)
[Small business investment rollover: more time to reinvest](https://www.everstonecpa.com/tax-update/small-business-rollover-2027)
[Canada Growth Incentive: up to $15 million of tax-free gains](https://www.everstonecpa.com/tax-update/canada-growth-incentive)

---
Source: https://www.everstonecpa.com/tax-update/farm-rollover-nieces-nephews
Prices: https://www.everstonecpa.com/pricing · Contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online