The transfer of agricultural assets as farmers transition out of the sector can happen in a number of ways. Farm assets can be sold in whole or in part and the buyer can be a new entrant or someone looking to expand their existing operation. Farm operations can also be transferred to other parties via a will or written succession plan.
In 2016, 8.4% of farms nationally reported having a written succession plan. Among sole proprietorships, 4.9% had a written succession plan compared with 16.3% of family and non-family corporations.
Just over half (51.7%) of all Canadian farms were sole proprietorships in 2016. Partnerships accounted for 22.9% of farms, while 22.5% were family corporations and 2.7% were non-family corporations. The rate of incorporation among farm operations rose from 19.8% in 2011 to 25.1% in 2016.
http://www.statcan.gc.ca/daily-quotidien/170510/dq170510a-eng.htm