Administrative Policy
24 April 1995 T.I. 942950 (C.T.O. "Milk Quota")
A milk quota represents a "right" of the individual farmer to produce and market milk and, therefore, represents "property" and an "eligible capital property" notwithstanding that the applicable regulations provide that the quota belongs to the provincial marketing board and that no person may transfer, assign or sell the quota to another person or receive payment for a quota from a producer.