The high value of family owned farms are indeed creating problems for a wealth tax as well as for inheritence taxes, making generational takeovers difficult.Two lifetimes ago, I was a young professional working for a consulting firm and we were tasked with doing a survey on "wealth in Canada". We were surprised that so many farmers were considered among the very wealthy. This was primarily due to the value of their land. So, they were land rich but cash poor. Maybe these "wealthy" farmers can pay their "fair share" of the wealth tax by deeding an acre of their land to Ottawa.