translate English to French: The new test will allow an intergenerational rollover where the conditions of the existing rollover rules are otherwise met and the transferor or a family member is actively involved in the management of the woodlot to the extent required by a prescribed forest management plan.
Cette situation peut nuire à la saine gestion des ressources si le bois est coupé prématurément pour que le propriétaire puisse payer l’impôt.