Hi @MrRousseaux !
This is a tricky situation! Based on the information you provided, it seems as though these would be your answers:
- If you rented out land, it'd be counted as rental income
- Property taxes and insurance would both fall under business expenses (not farming or rental)
Additional information, along with some helpful examples, can be found here:
https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/rental-income/completing-form...
I hope this helps, and happy filing!
