Seasonally dependent agronomic activities include:
- ripping and mounding a plantation site
- applying fertiliser, herbicides or pesticides in conjunction with the planting
- tending seedlings prior to planting
- planting.
They do not include any incidental activities of an administrative nature carried out by the manager.
Note: A Taxation Determination addressing the meaning of the term 'seasonally dependent agronomic activities' is being prepared.