OFA provides comments to the Minister of Finance & Deputy Prime Minister regarding the implementation of Bill C-208. OFA expresses disappointment in the Department of Finance’s decision to delay implementation of the legislation until January 2022. OFA strongly supported Bill C-208 as it would amend the Income Tax Act to remove financial disincentives for farmers to pass the farm onto the next generation. Prior to the passage of Bill C-208, farmers with incorporated farms would need to pay more tax if they sold their business to their children than if they sold their business to a third party. Ontario and Canada have a long tradition of family run farm businesses and Bill C-208 would make it easier for that tradition to continue. OFA strongly encourages the Department of Finance to implement Bill C-208 in an appropriate fashion and without delay.