And under the proposed rules, if you pass your farm to your child it could have a double taxation now and you could pay 71% in total tax, but under the same rules you could sell to a foreign owner and only pay 26%. 

Funny how Morneau just sold off $3Million in Morneau Shepell stock just before these rules came in, and he only had to pay 26% tax. Under the new rules a bank CEO can still sell off their stock options at 26%, not 54% like they are making everyone else pay. Wouldn't that be more taxing the rich?