Net estate to divide (after debt)
Take this to the kitchen table
Tax notes to raise with your accountant, not advice: Canada's lifetime capital gains exemption for qualified farm property was $1.25 million per individual for 2025 (CRA guide RC4060), and qualifying farm property can roll to a child on a tax-deferred basis. Each parent may have their own exemption. Fair does not have to mean equal (FCC AgriSuccess). This tool tests cash flow only; it does not value your farm or draft legal documents.