Summary:

Held that the contribution to claimant by the Government of Canada pursuant to the terms of an agreement made between them for participation in the Canada Permanent Cover Program instituted for the purposes of soil conservation cannot be classified as subsidy nor income from a farming transaction. Definition of subsidy in Black's Law Dictionary quoted. The idea of a subsidy, then, is to provide aid or act as a prop. In other words the purpose is to lend support to an enterprise. The money received by claimant cannot be classified as a subsidy.