Guide
Selling Firewood in Canada: Taxes and Rules by Province
The federal rules every Canadian firewood seller works under, then province by province: sales tax, Crown wood, woodlot programs and moving firewood.
Last reviewed November 2, 2026Tax year 202614 min readBy Lorne Wanamaker, firewood seller
On this page· Reporting firewood income
Quick answer
- Your business income and costs go on Form T2125, and the profit is what is taxed1.
- You pay CPP (or QPP in Quebec) on that profit: at most $9,292.90 in 2026, or $9,791 with QPP23.
- Firewood is taxable for GST/HST, but you don’t have to register while taxable sales stay at or under $30,000 over four quarters45.
- Machines are written off over time through capital cost allowance, at the rate of their class6.
- Keep your records six years from the end of the tax year they relate to7.
- "Face cord" is an illegal term: sell by the stacked m³, the cubic foot or the cord8.
Reporting firewood income
CRA treats an activity as a business when you intend to carry it on for profit and there is evidence of that intention9. A sole proprietor reports business income and expenses on Form T21251.
- Cash is income. Record every sale with its date, amount and source, whether you were paid in cash, property or services7.
- Barter counts. Your sales include goods and services you receive in exchange1.
- Accrual method. Farmers, fishers and self-employed commission agents may use the cash method; all other self-employment income is reported on the accrual method, in the year it is earned10.
- Dates. Self-employed people generally use a December 31 year-end. For the 2025 tax year, the balance owing was due April 30, 2026 and the return June 15, 202610.
CPP or QPP, and how much really comes off
| CPP (outside Quebec) | QPP (Quebec) | |
|---|---|---|
| Rate, first band | 11.9%11 | 12.6%3 |
| First band | $3,500 to $74,6002 | $3,500 to $74,6003 |
| Second band rate | 8%11 | 8% (4% + 4%)3 |
| Second band | $74,600 to $85,0002 | $74,600 to $85,0003 |
| Maximum total | $9,292.90 ($8,460.90 + $832)2 | $9,7913 |
Rate, first band
First band
Second band rate
Second band
Maximum total
The real cost is lower than the rate. On base CPP you claim a tax credit on half and a deduction on the other half; the first additional contributions and all second-band (CPP2) contributions are deductions11.
Federal income tax, 2026
| Taxable income | Federal rate |
|---|---|
| Up to $58,523 | 14% |
| $58,523 to $117,045 | 20.5% |
| $117,045 to $181,440 | 26% |
| $181,440 to $258,482 | 29% |
| Over $258,482 | 33% |
Up to $58,523
- Federal rate
- 14%
$58,523 to $117,045
- Federal rate
- 20.5%
$117,045 to $181,440
- Federal rate
- 26%
$181,440 to $258,482
- Federal rate
- 29%
Over $258,482
- Federal rate
- 33%
The basic personal amount for 2026 is up to $16,45213. Your province adds its own income tax on the same income12.
What you can deduct
Business costs come off your income before tax: log loads (through cost of goods sold), fuel, chains and oil, repairs, insurance, the wages you pay and your business share of the truck. T2125 has a line for each kind of expense14.
Business use of home. You can deduct part of your home’s costs if the space is your principal place of business, or if you use it only to earn business income and regularly meet customers there. These expenses can’t create or increase a business loss15.
Capital cost allowance for saws, splitters, processors and trucks
A machine is written off over several years through capital cost allowance (CCA), at the rate of its class. In the year you buy it you can usually claim only half the normal amount: the half-year rule6.
| Class and rate | What goes in it | Note |
|---|---|---|
| Class 12, 100% | Tools costing less than $50016 | Files, wedges, small hand tools |
| Class 10, 30% | Motor vehicles and automotive equipment16 | Ask your accountant where a chainsaw goes |
| Class 10.1, 30% | Passenger vehicles costing more than the ceiling: $39,000 for vehicles bought in 202617 | Crew cabs and SUVs used partly for yourself |
| Class 8, 20% | Tangible capital property not included in another class16 | Where a splitter or processor usually lands: confirm with your accountant |
| Class 16, 40% | Trucks and tractors designed for hauling freight, over a set weight16 | Heavy log trucks |
Class 12, 100%
- What goes in it
- Tools costing less than $50016
- Note
- Files, wedges, small hand tools
Class 10, 30%
- What goes in it
- Motor vehicles and automotive equipment16
- Note
- Ask your accountant where a chainsaw goes
Class 10.1, 30%
- What goes in it
- Passenger vehicles costing more than the ceiling: $39,000 for vehicles bought in 202617
- Note
- Crew cabs and SUVs used partly for yourself
Class 8, 20%
- What goes in it
- Tangible capital property not included in another class16
- Note
- Where a splitter or processor usually lands: confirm with your accountant
Class 16, 40%
- What goes in it
- Trucks and tractors designed for hauling freight, over a set weight16
- Note
- Heavy log trucks
A $12,000 processor in Class 8, year one
| Amount | |
|---|---|
| Normal rate | 20% of $12,000 = $2,400 |
| With the half-year rule | $1,200 |
Normal rate
- Amount
- 20% of $12,000 = $2,400
With the half-year rule
- Amount
- $1,200
Our arithmetic, with the plain half-year rule. Faster first-year rules may apply (below).
Sell a machine for more than the undepreciated capital cost of its class and the difference is a recapture of CCA, reported as income6.
Inventory on the T2125
Cost of goods sold uses three numbers: your inventory at the start of the year, your purchases, and your inventory at the end. You claim the cost of the goods in the period you sell them1. Logs bought in October and still in the yard on December 31 are closing inventory: they lower next year’s tax, not this year’s.
GST/HST: the $30,000 rule and the Quick Method
Firewood is a taxable supply, not zero-rated4. You don’t have to register while your taxable sales stay at or under $30,000 over four consecutive calendar quarters. Go over $30,000 in a single quarter and you must register, effective no later than the sale that put you over. Your associates’ sales count with yours5. A small supplier may also register voluntarily5.
The Quick Method
Registrants with taxable sales of $400,000 or less (with associates) can remit a set percentage of what they collect instead of tracking every input tax credit. The lower rate applies when goods bought for resale are at least 40% of taxable sales; you also get a 1% credit on the first $30,000 of eligible supplies, and you can still claim input tax credits on capital property such as a vehicle19.
| Where you sell | You charge | Remit (goods rate) | Remit (services rate) |
|---|---|---|---|
| GST-only provinces and territories | 5% | 1.8% | 3.6% |
| Ontario | 13% | 4.4% | 8.8% |
| Nova Scotia | 14% | 4.7% | 9.4% |
| New Brunswick, Newfoundland and Labrador, PEI | 15% | 5.0% | 10.0% |
GST-only provinces and territories
- You charge
- 5%
- Remit (goods rate)
- 1.8%
- Remit (services rate)
- 3.6%
Ontario
- You charge
- 13%
- Remit (goods rate)
- 4.4%
- Remit (services rate)
- 8.8%
Nova Scotia
- You charge
- 14%
- Remit (goods rate)
- 4.7%
- Remit (services rate)
- 9.4%
New Brunswick, Newfoundland and Labrador, PEI
- You charge
- 15%
- Remit (goods rate)
- 5.0%
- Remit (services rate)
- 10.0%
Example (our arithmetic): an Ontario seller on the goods rate charges 13% HST and remits 4.4% of the tax-included sales; the difference stays with the business and stands in for the HST it paid on its own purchases. Quebec’s QST has its own Quick Method rates: ask Revenu Québec.
Instalments
You may have to pay income tax in instalments if your net tax owing is more than $3,000 ($1,800 in Quebec) for 2026 and in either 2025 or 2024. Instalments are due March 15, June 15, September 15 and December 1520.
Woodlot owners
If you cut your own woodlot, how the land and the wood are treated can change your tax: whether it is farming or a business, and whether a timber sale is income or capital. These are worth an accountant’s hour. Ontario, Quebec and Nova Scotia have programs for managed forest land; see your province below.
Province by province
Pick where you sell to open its rules. Where a page couldn’t be confirmed, the block says who to ask instead of guessing.
| Province or territory | Sales tax on household firewood | Measurement |
|---|---|---|
| Alberta | No PST5% GST | Stacked m³, cubic foot, or the cord (128 cu ft) and its fractions. "Face cord" and "stove cord" are illegal terms.8 |
| British Columbia | PST-exempt5% GST | Stacked m³, cubic foot, or the cord (128 cu ft) and its fractions. "Face cord" and "stove cord" are illegal terms.8 |
| Manitoba | Check5% GST | Stacked m³, cubic foot, or the cord (128 cu ft) and its fractions. "Face cord" and "stove cord" are illegal terms.8 |
| New Brunswick | Taxable15% HST | Stacked m³, cubic foot, or the cord (128 cu ft) and its fractions. "Face cord" and "stove cord" are illegal terms.8 |
| Newfoundland and Labrador | Taxable15% HST | Stacked m³, cubic foot, or the cord (128 cu ft) and its fractions. "Face cord" and "stove cord" are illegal terms.8 |
| Northwest Territories | No PST5% GST | Stacked m³, cubic foot, or the cord (128 cu ft) and its fractions. "Face cord" and "stove cord" are illegal terms.8 |
| Nova Scotia | Taxable14% HST | Stacked m³, cubic foot, or the cord (128 cu ft) and its fractions. "Face cord" and "stove cord" are illegal terms.8 |
| Nunavut | No PST5% GST | Stacked m³, cubic foot, or the cord (128 cu ft) and its fractions. "Face cord" and "stove cord" are illegal terms.8 |
| Ontario | Taxable13% HST | Stacked m³, cubic foot, or the cord (128 cu ft) and its fractions. "Face cord" and "stove cord" are illegal terms.8 |
| Prince Edward Island | Taxable15% HST | Stacked m³, cubic foot, or the cord (128 cu ft) and its fractions. "Face cord" and "stove cord" are illegal terms.8 |
| Quebec | Taxable5% GST + QST | Stacked m³, cubic foot, or the cord (128 cu ft) and its fractions. "Face cord" and "stove cord" are illegal terms.8 |
| Saskatchewan | Check5% GST | Stacked m³, cubic foot, or the cord (128 cu ft) and its fractions. "Face cord" and "stove cord" are illegal terms.8 |
| Yukon | No PST5% GST | Stacked m³, cubic foot, or the cord (128 cu ft) and its fractions. "Face cord" and "stove cord" are illegal terms.8 |
- AlbertaNo PST5% GST
- British ColumbiaPST-exempt5% GST
- ManitobaCheck5% GST
- New BrunswickTaxable15% HST
- Newfoundland and LabradorTaxable15% HST
- Northwest TerritoriesNo PST5% GST
- Nova ScotiaTaxable14% HST
- NunavutNo PST5% GST
- OntarioTaxable13% HST
- Prince Edward IslandTaxable15% HST
- QuebecTaxable5% GST + QST
- SaskatchewanCheck5% GST
- YukonNo PST5% GST
Alberta
No PST
- Sales tax on household firewood
- 5% GST, no provincial sales tax on top.19
- Measurement
- Stacked m³, cubic foot, or the cord (128 cu ft) and its fractions. "Face cord" and "stove cord" are illegal terms.8
- Moving firewood
- Not on CFIA’s list of emerald ash borer regulated areas. CFIA still says to buy wood cut less than 80 km from where it is sold.2122
- Woodlot program
- Ask about property tax programs for managed woodlots. Check with Alberta Forestry
- Crown wood
- A Personal Use Forest Products Permit is free, covers up to 5 m³ for 30 days and is not for resale. Commercial harvest needs a timber permit.23
- Marked fuel is taxed 4¢ a litre instead of 13¢; businesses can use it in unlicensed equipment with a Tax Exempt Fuel User certificate.24
Checked November 2, 2026
British Columbia
PST-exempt
- Sales tax on household firewood
- 5% GST only: wood obtained as a source of energy is exempt from PST, whether for residential, commercial or industrial use.25
- Measurement
- Stacked m³, cubic foot, or the cord (128 cu ft) and its fractions. "Face cord" and "stove cord" are illegal terms.8
- Moving firewood
- Parts of the province are emerald ash borer regulated areas: ash firewood can’t leave them, other firewood only through approved facilities.21
- Woodlot program
- Ask about property tax programs for managed woodlots. Check with BC Assessment
- Crown wood
- Personal firewood is collected under a Free Use Permit. Firewood for commercial resale from Crown timber needs its own authorization: the wood is scaled and stumpage is charged.26
- Coloured (untaxed) fuel is for qualifying farmers, delivered to their farm land.27
Checked November 2, 2026
Manitoba
Check
- Sales tax on household firewood
- 5% GST; whether wood fuel for heating is exempt from RST could not be confirmed. Check with Manitoba Finance, Taxation Division
- Measurement
- Stacked m³, cubic foot, or the cord (128 cu ft) and its fractions. "Face cord" and "stove cord" are illegal terms.8
- Moving firewood
- Parts of the province are emerald ash borer regulated areas: ash firewood can’t leave them, other firewood only through approved facilities.21
- Woodlot program
- Ask about property tax programs for managed woodlots. Check with Manitoba Forestry
- Crown wood
- Personal Use Timber Permits ($26 for 2.5 m³ up to $74.50 for 25 m³) are for own use only: selling that wood is illegal. A business buying timber for resale needs a Timber Dealers Licence.28
Checked November 2, 2026
New Brunswick
Taxable
- Sales tax on household firewood
- 15% HST.19
- Measurement
- Stacked m³, cubic foot, or the cord (128 cu ft) and its fractions. "Face cord" and "stove cord" are illegal terms.8
- Moving firewood
- Parts of the province are emerald ash borer regulated areas: ash firewood can’t leave them, other firewood only through approved facilities.21
- Woodlot program
- Ask about property tax programs for managed woodlots. Check with New Brunswick Natural Resources
- Crown wood
- A household may harvest up to 14 m³ of Crown fuelwood a year. Fuelwood for resale is harvested by fuelwood contractors under their own permits, with standing wood sold by tender.29
Checked November 2, 2026
Newfoundland and Labrador
Taxable
- Sales tax on household firewood
- 15% HST.19
- Measurement
- Stacked m³, cubic foot, or the cord (128 cu ft) and its fractions. "Face cord" and "stove cord" are illegal terms.8
- Moving firewood
- Not on CFIA’s list of emerald ash borer regulated areas. CFIA still says to buy wood cut less than 80 km from where it is sold.2122
- Woodlot program
- Ask about property tax programs for managed woodlots. Check with Forestry and Agrifoods
- Crown wood
- A $25 domestic cutting permit is for personal use, not for sale or barter. To sell Crown wood you need a $50 commercial cutting permit or a timber purchase licence.3031
Checked November 2, 2026
Northwest Territories
No PST
- Sales tax on household firewood
- 5% GST, no provincial sales tax on top.19
- Measurement
- Stacked m³, cubic foot, or the cord (128 cu ft) and its fractions. "Face cord" and "stove cord" are illegal terms.8
- Moving firewood
- Not on CFIA’s list of emerald ash borer regulated areas. CFIA still says to buy wood cut less than 80 km from where it is sold.2122
- Woodlot program
- Ask about property tax programs for managed woodlots. Check with Environment and Climate Change
- Crown wood
- A Timber Cutting Permit ($20 to apply) is needed to sell any amount of wood, with cutting and reforestation charges on what you cut.32
Checked November 2, 2026
Nova Scotia
Taxable
- Sales tax on household firewood
- 14% HST since April 1, 2025. Your Energy Rebate refunds the provincial part of HST on home energy products; a seller can register as a bulk vendor to give it at the sale. Check that your firewood qualifies.3334
- Measurement
- Stacked m³, cubic foot, or the cord (128 cu ft) and its fractions. "Face cord" and "stove cord" are illegal terms.8
- Moving firewood
- Parts of the province are emerald ash borer regulated areas: ash firewood can’t leave them, other firewood only through approved facilities. Where hemlock woolly adelgid rules apply, firewood of any species can’t move without a CFIA movement certificate.2135
- Woodlot program
- Forest property used for forestry is exempt from taxation under the Assessment Act, except as the Municipal Government Act provides.36
- Crown wood
- Ask about permits for Crown fuelwood. Check with Nova Scotia Natural Resources
- The Registry of Buyers applies only to buyers of more than 1,000 m³ solid (454 cords) of fuelwood a year.37
Checked November 2, 2026
Ontario
Taxable
- Measurement
- Stacked m³, cubic foot, or the cord (128 cu ft) and its fractions. "Face cord" and "stove cord" are illegal terms.8
- Moving firewood
- Parts of the province are emerald ash borer regulated areas: ash firewood can’t leave them, other firewood only through approved facilities. Where hemlock woolly adelgid rules apply, firewood of any species can’t move without a CFIA movement certificate.2135
- Woodlot program
- Managed Forest Tax Incentive Program: at least 4 ha of forest, taxed at 25% of the municipal residential rate.39
- Crown wood
- A household may collect up to 10 m³ of downed Crown wood a year for personal use without authorization, and may not sell, trade or barter it.40
- Coloured fuel is allowed in unlicensed forestry and farm equipment, never in a licensed vehicle.41
Checked November 2, 2026
Prince Edward Island
Taxable
- Sales tax on household firewood
- 15% HST. Ask whether the provincial energy rebate covers your firewood sales.19
- Measurement
- Stacked m³, cubic foot, or the cord (128 cu ft) and its fractions. "Face cord" and "stove cord" are illegal terms.8
- Moving firewood
- Not on CFIA’s list of emerald ash borer regulated areas. CFIA still says to buy wood cut less than 80 km from where it is sold.2122
- Woodlot program
- Ask about property tax programs for managed woodlots. Check with PEI Forests, Fish and Wildlife
- Crown wood
- Ask about cutting permits. Check with PEI Forests, Fish and Wildlife
Checked November 2, 2026
Quebec
Taxable
- Sales tax on household firewood
- 5% GST plus QST; Revenu Québec has the QST rules for small suppliers. Check with Revenu Québec
- Measurement
- Stacked m³, cubic foot, or the cord (128 cu ft) and its fractions. "Face cord" and "stove cord" are illegal terms.8
- Moving firewood
- Parts of the province are emerald ash borer regulated areas: ash firewood can’t leave them, other firewood only through approved facilities.21
- Woodlot program
- A recognized forest producer (at least 4 ha and a forest management plan prepared under a forest engineer) can get back 85% of municipal and school taxes on the forest after eligible work, and can spread the net income from wood harvested in the forest over seven or ten years.424344
- Crown wood
- The domestic firewood permit allows up to 22.5 m³ apparent at $1.85 per m³, and selling the wood is forbidden. Commercial firewood harvest in public forest needs a permis d’intervention.4546
- Self-employed workers pay into the Quebec Pension Plan instead of the CPP, at 12.6%.3
Checked November 2, 2026
Saskatchewan
Check
- Sales tax on household firewood
- 5% GST; whether firewood is exempt from PST could not be confirmed. Check with Saskatchewan Finance
- Measurement
- Stacked m³, cubic foot, or the cord (128 cu ft) and its fractions. "Face cord" and "stove cord" are illegal terms.8
- Moving firewood
- Not on CFIA’s list of emerald ash borer regulated areas. CFIA still says to buy wood cut less than 80 km from where it is sold.2122
- Woodlot program
- Ask about property tax programs for managed woodlots. Check with Saskatchewan Forest Service
- Crown wood
- Ask what permit commercial fuelwood from Crown land needs. Check with Saskatchewan Forest Service
Checked November 2, 2026
Yukon
No PST
- Sales tax on household firewood
- 5% GST, no provincial sales tax on top.19
- Measurement
- Stacked m³, cubic foot, or the cord (128 cu ft) and its fractions. "Face cord" and "stove cord" are illegal terms.8
- Moving firewood
- Not on CFIA’s list of emerald ash borer regulated areas. CFIA still says to buy wood cut less than 80 km from where it is sold.2122
- Woodlot program
- Ask about property tax programs for managed woodlots. Check with Government of Yukon
- Crown wood
- Ask what licence selling firewood needs. Check with Government of Yukon
Checked November 2, 2026
Legal measurement in Canada
Bulk firewood may only be sold by the stacked cubic metre, the cubic foot, or the cord (128 cubic feet) and fractions of a cord. Measurement Canada calls "face cord" and "stove cord" illegal terms and recommends the stacked cubic metre. Bagged, boxed or strapped wood must show the product name, the seller’s name and address, and the quantity8.
The face cord calculator turns any face cord into its legal size, and shows how to write it.
Moving firewood: CFIA rules
- Buy and burn locally: CFIA says to buy wood cut less than 80 km from where it is sold22.
- Ash firewood can’t be moved out of an emerald ash borer regulated area; other firewood only through facilities registered under CFIA’s approved facility program21.
- Heat-treated firewood with a CFIA movement certificate can leave a regulated area22.
- In hemlock woolly adelgid regulated areas, firewood of any species can’t move without a CFIA movement certificate35.
Questions
Is firewood taxable in Ontario?
Yes: 13% HST, and firewood isn’t one of Ontario’s point-of-sale rebates. You don’t have to charge it until you must register (over $30,000 in sales over four quarters)385.
Is firewood taxable in British Columbia?
GST applies, but wood obtained as a source of energy is exempt from PST for any buyer25.
Can I sell firewood I cut on Crown land with a personal permit?
No, in every province whose rules we could confirm (British Columbia, Alberta, Manitoba, Ontario, Quebec, Newfoundland and Labrador): personal permits are for your own use, and selling needs a commercial permit or licence. See your province above.
Sources
- 1.T4002: Chapter 2, Income, Canada Revenue Agency ↩
- 2.CPP contribution rates, maximums and exemptions, Canada Revenue Agency ↩
- 3.Quebec Pension Plan: contributions, Retraite Québec ↩
- 4.GST/HST Memorandum 4.4, Agriculture and Fishing, Canada Revenue Agency ↩
- 5.When to register for and start charging the GST/HST, Canada Revenue Agency ↩
- 6.T4002: Chapter 4, Capital cost allowance, Canada Revenue Agency ↩
- 7.Business records, Canada Revenue Agency ↩
- 8.Selling firewood, Measurement Canada ↩
- 9.What is a business?, Canada Revenue Agency ↩
- 10.T4002: Chapter 1, Canada Revenue Agency ↩
- 11.The Canada Pension Plan enhancement: what it means for you, Canada Revenue Agency ↩
- 12.Canadian income tax rates for individuals: current and previous years, Canada Revenue Agency ↩
- 13.Adjustment of personal income tax and benefit amounts, Canada Revenue Agency ↩
- 14.T4002: Chapter 3, Expenses, Canada Revenue Agency ↩
- 15.Business-use-of-home expenses, Canada Revenue Agency ↩
- 16.Income Tax Regulations, s. 1100 and Schedule II (CCA classes), Justice Laws Website ↩
- 17.2026 automobile deduction limits and expense benefit rates for businesses, Department of Finance Canada ↩
- 18.Legislation passes to implement Budget 2025 (March 26, 2026), Department of Finance Canada ↩
- 19.RC4058 Quick Method of Accounting for GST/HST, Canada Revenue Agency ↩
- 20.Paying your income tax by instalments, Canada Revenue Agency ↩
- 21.Regulated areas and items: Emerald ash borer, Canadian Food Inspection Agency ↩
- 22.Hazards of moving firewood, Canadian Food Inspection Agency ↩
- 23.Personal Use Forest Products Permit, Government of Alberta ↩
- 24.Fuel tax: Marked fuel, Government of Alberta ↩
- 25.Bulletin PST 203, Energy, Energy Conservation and the ICE Fund Tax (revised September 2022), BC Ministry of Finance ↩
- 26.Authorizing Commercial Firewood Operations in B.C., Administrative Guide (2022), BC Forest Tenures Branch ↩
- 27.Motor fuel tax and carbon tax exemptions, Province of British Columbia ↩
- 28.Crown Timber & Reporting, Province of Manitoba ↩
- 29.Permits to harvest fuelwood, Government of New Brunswick ↩
- 30.Domestic and Commercial Cutting, Transporting and Burning, Government of Newfoundland and Labrador ↩
- 31.Public Advisory: Commercial Cutting Permit Required to Sell Firewood (January 24, 2022), Government of Newfoundland and Labrador ↩
- 32.Apply for timber permits and licences, Government of the Northwest Territories ↩
- 33.Province lowers HST, raises income thresholds for Nova Scotians (March 31, 2025), Province of Nova Scotia ↩
- 34.Your Energy Rebate Program (YERP), Province of Nova Scotia ↩
- 35.D-07-05: Phytosanitary requirements to prevent the introduction and spread of the hemlock woolly adelgid, Canadian Food Inspection Agency ↩
- 36.Assessment Act, section 47, Nova Scotia Legislature ↩
- 37.Registry of Buyers: frequently asked questions, Province of Nova Scotia ↩
- 38.HST Ontario point-of-sale rebates, Government of Ontario ↩
- 39.Managed Forest Tax Incentive Program, Government of Ontario ↩
- 40.Using wood from Crown land for personal use, Government of Ontario ↩
- 41.Coloured fuel, Government of Ontario ↩
- 42.Comment devenir producteur forestier, Gouvernement du Québec (in French) ↩
- 43.Remboursement des taxes foncières des producteurs forestiers, Gouvernement du Québec (in French) ↩
- 44.Déduction pour étalement du revenu d’un producteur forestier, Gouvernement du Québec (in French) ↩
- 45.Permis d’intervention pour la récolte de bois de chauffage à des fins domestiques, Gouvernement du Québec (in French) ↩
- 46.Permis d’intervention pour réaliser des activités d’aménagement forestier dans la forêt publique, Gouvernement du Québec (in French) ↩
Changes to this page
- : First published.
General information, not tax or legal advice. Rules change and depend on your situation: check with an accountant before you act on it.
