Summary:

English and French text of ss. 57(6) differ. The English version uses the more limited concept "farming" while the French speaks of "l'agriculture". Lack of parrallelism with s. 16. No doubt that s. 16 is not relevant. "Farming" is closer to the purpose of ss. 57(6). The operation of a greenhouse for the purpose of growing herbs for sale to local restaurants is much closer to a wholesale retail business than to a farming operation.

Summary:

Ss. 57(6) exists because of the difficulty of separating a farmer's personal living expenses from farm business expenses. It is easier to simply designate a percentage of gross profits rather than determine what amount of income was used personally by the farmer.

Summary:

English and French ss. 57(6) differ. The English version uses the more limited concept "farming" while the French speaks of "agriculture". Both are equally authoritative. In such a case, the interpretation that is most in keeping with the purpose of the provision is to be chosen.