How was it that the Torrens system, a mid-nineteenth-century reform of land titles registration from distant South Australia, gradually replaced the inherited Anglo-Canadian common law system of land registration? In The Law of the Land, Greg Taylor traces the spread of the Torrens system, from its arrival in the far-flung outpost of 1860s Victoria, British Columbia, right up to twenty-first century Ontario. Examining the peculiarity of how this system of land reform swept through some provinces like wildfire, and yet still remains completely unknown in three provinces, Taylor shows how the different histories of various regions in Canada continue to shape the law in the present day. Presenting a concise and illuminating history of land reform, he also demonstrates the power of lobbying, by examining the influence of both moneylenders and lawyers who were the first to introduce the Torrens system to Canada east of the Rockies. An exact and fluent legal history of regional law reforms, The Law of the Land is a fascinating examination of commonwealth influence, and ongoing regional differences in Canada.

Farmland tenure shapes many farm decisions, including those related to production, conservation, and succession planning. The relatively advanced age of many farmers raises questions abut land ownership, especially how land will be transferred to the next generation of agricultural landowners and operators. This study provides a descriptive baseline analysis of land ownership and then focuses on more detailed aspects of land tenure, including non-operator landlords, rental agreements, the acquisition and transfer of land, and how decisionmaking is shared by landlords and their tenants. The report is designed to support broad discussions related to agricultural land ownership and to provide a starting point for more detailed statistical analysis. Figures and tables. This is a print on demand report.

vate, operate, or manage a farm for profit, either as owner or tenant. A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. It also includes plantations, ranches, ranges, and orchards and groves. This publication explains how the federal tax laws apply to farming. Use this publication as a guide to figure your taxes and complete your farm tax return. If you need more information on a subject, get the specific IRS tax publication covering that subject. We refer to many of these free publications throughout this publication. See chapter 16 for information on ordering these publications. The explanations and examples in this publication reflect the Internal Revenue Service's interpretation of tax laws enacted by Congress, Treasury regulations, and court decisions. However, the information given does not cover every situation and is not intended to replace the law or change its meaning. This publication covers subjects on which a court may have rendered a decision more favorable to taxpayers than the interpretation by the IRS. Until these differing interpretations are resolved by higher court decisions, or in some other way, this publication will continue to present the interpretation by the IRS.