Recent years have seen a number of significant changes to Canada’s income tax system along with the introduction of new legislative filing and disclosure requirements that have increased the administrative burden and complexity facing agricultural producers.  The intent here is to briefly highlight these changes and the impacts that they are having on farms today and then explore the options that exist for farm structuring and succession into the future.  A particular focus will be on intergenerational farm roll-overs and the use of the lifetime capital gain exemption in your farming operations.