摘要：Farm Analysis Bulletins (FAB) are undertaken to provide a better understanding of Canadian agriculture at the farm level. Using data from various sources such as Census, Farm Financial Surveys (FFS), Taxfiler, NISA database, etc, FAB's provide information on farm situation as well as highlighting and discussing farm related issues. This farm analysis bulletin provides an overview of the income situation of Canadian farm operators in 2003. The information is based on a sample of tax records from the Net Income Stabilization Account/Taxation Data Program (NISA/TDP) database. It includes information on operators of unincorporated farms reporting total operating revenues of $10,000 and over or those operating an incorporated farm reporting total operating revenues of $25,000 or more. Communal farming operations are excluded. The NISA/TDP is a major source of financial data for the Whole Farm Data Project (WFDP). The information from personal income tax records is valuable because it provides detailed revenue and expense data and allows estimates of off-farm income for farm families.
关键词：Net Income Stabilization Account;NISA;Taxation Data Program;TDP
