So why would an under-18 child own a farm, exactly? Unless both their parents were dead, I can't think of why a minor would own a farm. When my father gave me a piece of the farm, he was taxed on it as if he'd sold it at fair market value. I'm not seeing what this change is doing to make it harder for farmers, specifically.
But they SHOULD change it to include family trusts, too. What's good for the goose, Mr. Trudeau...