8. (1) The farm property class consists of land determined in accordance with this section and section 8.1 to be farmland.  O. Reg. 499/99, s. 1 (1); O. Reg. 363/03, s. 4 (1). (2) Land used for farming, including outbuildings is farmland for a taxation year if the following requirements are satisfied: 1.  A farming business, within the meaning of the Farm Registration and Farm Organizations Funding Act, 1993, is carried out on the land. 2.  Subsection 19 (5) of the Act applies to the land for the taxation year but the land is not land to which section 44 applies. 3.  The land is owned by, i.  an individual who is a Canadian citizen or has been lawfully admitted to Canada for permanent residence, ii.  a corporation that has issued and allocated shares to which are attached more than 50 per cent of the voting rights ordinarily exercisable at meetings of the shareholders and that are owned by individuals described in subparagraph i, iii.  a partnership of which more than 50 per cent of the income or loss of the partnership is allocated to partners who are persons described in subparagraph i or ii, iv.  a non-profit corporation without share capital, including a co-operative corporation under the Co-operative Corporations Act, more than 50 per cent of whose members are individuals described in subparagraph i, v.  a trust more than 50 per cent of whose beneficiaries are individuals described in subparagraph i, or vi.  a corporation that does not issue shares and does not have members. 4., 5.  Revoked: O. Reg. 230/22, s. 1 (1). 6.  Revoked: O. Reg. 325/16, s. 2 (1). 7.  For the taxation years 2001 to 2020, inclusive, other than the 2013 taxation year, the person carrying on the farming business was issued a registration number under the Farm Registration and Farm Organizations Funding Act, 1993
in the year before the taxation year, unless an order was made under section 22 of that Act that the person is not required to file a farming business registration form. 7.1  For the 2013 taxation year, the person carrying on the farming business has an annual gross income from the farming business that is equal to or exceeds the amount prescribed for the purposes of section 2 of the Farm Registration and Farm Organizations Funding Act, 1993. 8.  For the 2021 and subsequent taxation years, the person carrying on the farming business was issued, in the year before the taxation year, a farming business registration number under the Farm Registration and Farm Organizations Funding Act, 1993
or a registration number under that Act as it read on December 31, 2020, unless, i.  an order has been made under section 22 of that Act that the person is not required to obtain a farming business registration number, or ii.  an order has been made under section 22 of that Act, as it read on December 31, 2020, that the person was not required to obtain a registration number. 9.  If paragraph 7, 7.1 or 8, as the case may be, does not apply because the annual gross income of the farming business is less than the amount prescribed for the purposes of section 2 of the Farm Registration and Farm Organizations Funding Act, 1993
or because the farming business commenced during the taxation year, the requirements set out in subsection (3) are met.  O. Reg. 282/98, s. 8 (2); O. Reg. 499/99, s. 1 (2-4); O. Reg. 363/03, s. 4 (2); O. Reg. 419/04, s. 1 (1, 2); O. Reg. 536/05, s. 3; O. Reg. 288/12, s. 1; O. Reg. 325/16, s. 2 (1); O. Reg. 43/21, s. 1 (1-3); O. Reg. 230/22, s. 1 (1, 2). (2.0.1) For greater certainty, farmland does not include land and buildings used for residential purposes, including a residence to which subsection 19 (5) of the Act applies. O. Reg. 493/22, s. 1 (1). (2.1) The Administrator may exempt a person carrying on a farming business from the requirements of paragraph 8 of subsection (2) for a taxation year if, (a)  in the taxation year, the person was issued a farming business registration number under the Farm Registration and Farm Organizations Funding Act, 1993; (b)  the Administrator is satisfied that, (i)  the person would have been issued a farming business registration number for the year before the taxation year if the person had submitted an application in accordance with the timelines set out in Ontario Regulation 722/93 (Filing Dates) made under the Farm Registration and Farm Organizations Funding Act, 1993, and (ii)  there are mitigating circumstances explaining why the person did not meet the deadline; and (c)  in any of the previous 4 taxation years, the Administrator has not granted an exemption under this subsection to the person. O. Reg. 230/22, s. 1 (3). (3) For the purposes of paragraph 9 of subsection (2), the requirements that must be met are the requirements set out in one of the following paragraphs: 1.  In the opinion of the Administrator under Part V, i.  the year to which the annual gross income from farming relates was not a normal production year for the farming business, including for the reason that it is a new farming business, and ii.  the annual gross income of the farming business for that year would have been equal to or greater than the amount prescribed for the purposes of section 2 of the Farm Registration and Farm Organizations Funding Act, 1993
if the year had been a normal production year for the farming business. 2.  The person carrying on the farming business owns the land and, i.  the farming business provided an annual gross income that is more than zero, ii.  there is a period of at least 10 years before the taxation year in which, A.  either the owner or the owner’s spouse owned the land and carried on the farming business, and B.  either the land was classified as belonging to the farmlands property class under this Regulation, as it read before January 1, 2003, or the land was included in the farm property class, and iii.  the age or illness of the owner or his or her spouse or the death of the owner’s spouse was the reason the annual gross income of the farming business was less than the amount prescribed for the purposes of section 2 of the Farm Registration and Farm Organizations Funding Act, 1993. 3.  A farming business commenced during the taxation year and the gross income of the farming business for the year to which the annual gross income from farming relates is equal to or greater than the amount prescribed for the purposes of section 2 of the Farm Registration and Farm Organizations Funding Act, 1993.  O. Reg. 282/98, s. 8 (3); O. Reg. 105/00, s. 1 (1); O. Reg. 419/04, s. 1 (3-5); O. Reg. 307/05, s. 1 (1); O. Reg. 325/16, s. 2 (2-4); O. Reg. 365/18, s. 1; O. Reg. 230/22, s. 1 (4-6). (3.1) If the requirements in paragraph 1 or 2 of subsection (3) have been met in respect of a farming business for a taxation year (referred to in this subsection as the “particular taxation year”), the Administrator may exempt the farming business from the requirements of paragraph 9 of subsection (2) for up to two taxation years immediately following the particular taxation year if any conditions that the Administrator considers necessary with respect to the granting of the exemption have been satisfied. O. Reg. 230/22, s. 1 (7). (4) Land used for farming is farmland if, (a)  it is owned by a conservation authority and subsection 19 (5) of the Act applies to the land; or (b)  it is owned by the Association of Community Pastures. O. Reg. 230/22, s. 1 (8). (4.1) Despite subsection (2), land used for farming, including outbuildings, is farmland if, (a)  the land is owned by Her Majesty in right of Canada or a province, a Crown agent, a corporation owned, controlled or operated by the Crown, a municipality or a local board; (b)  a farming business, within the meaning of the Farm Registration and Farm Organizations Funding Act, 1993, is carried out on the land by a tenant of the land; (c)  subsection 19 (5) of the Act applies to the land for the taxation year; and (d)  the requirement in paragraph 8 of subsection (2) is satisfied in respect of the land for the taxation year. O. Reg. 363/03, s. 4 (3); O. Reg. 325/16, s. 2 (5); O. Reg. 230/22, s. 1 (9, 10). (5) Revoked: O. Reg. 230/22, s. 1 (11). (5.1) Land that is used to process tree sap is included in the farm property class if the following conditions are satisfied: 1.  The land would be included in the farm property class if it were not used to process tree sap. 2.  The tree sap is processed on the land into pure syrup or other pure products that contain no additives or preservatives. 3.  At least 50 per cent of the tree sap processed on the land has been tapped from trees on land owned or leased by the farmer. O. Reg. 230/22, s. 1 (12). (5.2) For the purposes of subsection (5.1), the processing of tree sap includes the bottling or other packaging of, (a)  pure syrup produced from the tree sap; and (b)  pure products produced from the tree sap or syrup. O. Reg. 230/22, s. 1 (12). (5.3) Revoked:  O. Reg. 1/12, s. 2. (5.4) Land that is used to process sour cherries is included in the farm property class if the following conditions are satisfied: 1.  The land would be included in the farm property class if it were not used to process sour cherries. 2.  The processing activities that occur on the land include cleaning, de-stemming, pitting, preserving or packing the sour cherries, but not the manufacture of products from sour cherries. 3.  At least 50 per cent of sour cherries processed on the land had been harvested from trees on land owned or leased by the processor, or where the processor is a co-operative, on land owned or leased by its members.  O. Reg. 370/09, s. 1; O. Reg. 230/22, s. 1 (13). (5.5) Despite subsection (2.0.1), land that is used as temporary housing for on-farm labourers is included in the farm property class if the following conditions are satisfied: 1.  The housing is situated on land to which subsection 19 (5) of the Act applies and which is included in the farm property class. 2.  The housing is not occupied on a year-round basis.  O. Reg. 491/10, s. 1; O. Reg. 230/22, s. 1 (14); O. Reg. 493/22, s. 1 (2). (6) In this section, “Administrator” has the same meaning as in Part V; (“administrateur”) “annual gross income” means the annual gross income as determined under Ontario Regulation 782/20 (Determining Farm Income) made under the Farm Registration and Farm Organizations Funding Act, 1993; (“revenu brut annuel”) “spouse” has the same meaning as in Part III of the Family Law Act. (“conjoint”)  O. Reg. 282/98, s. 8 (6); O. Reg. 105/00, s. 1 (3); O. Reg. 307/05, s. 1 (3); O. Reg. 43/21, s. 1 (4); O. Reg. 230/22, s. 1 (15).