Integrated Business Statistics Program (IBSP)
This guide contains definitions and descriptions of terminology used in the 2019 Field Crop Survey - March. If you need more information, please call the Statistics Canada Help Line at the number below.
Your answers are confidential.
Statistics Canada is prohibited by law from releasing any information it collects which could identify any person, business, or organization, unless consent has been given by the respondent or as permitted by the Statistics Act.
Statistics Canada will use information from this survey for statistical purposes.
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Table of contents
- Definitions
- Grains in storage: definitions of the grains collected
- Use of temporary storage for grain
- Permanent grain storage capacity
- Fall rye and winter wheat seeded in previous year
- Seeding intentions for 2019: definitions of the major crops
- Tame hay and forage seed
- Other land areas
Definitions
Legal Name
The legal name is one recognized by law, thus it is the name liable for pursuit or for debts incurred by the business or organization. In the case of a corporation, it is the legal name as fixed by its charter or the statute by which the corporation was created.
Modifications to the legal name should only be done to correct a spelling error or typo.
To indicate a legal name of another legal entity you should instead indicate it in question 3 by selecting 'Not currently operational' and then choosing the applicable reason and providing the legal name of this other entity along with any other requested information.
Operating Name
The operating name is a name the business or organization is commonly known as if different from its legal name. The operating name is synonymous with trade name.
Current main activity of the business or organization
The North American Industry Classification System (NAICS) is an industry classification system developed by the statistical agencies of Canada, Mexico and the United States. Created against the background of the North American Free Trade Agreement, it is designed to provide common definitions of the industrial structure of the three countries and a common statistical framework to facilitate the analysis of the three economies. NAICS is based on supply-side or production-oriented principles, to ensure that industrial data, classified to NAICS, are suitable for the analysis of production-related issues such as industrial performance.
The target entity for which NAICS is designed are businesses and other organizations engaged in the production of goods and services. They include farms, incorporated and unincorporated businesses and government business enterprises. They also include government institutions and agencies engaged in the production of marketed and non-marketed services, as well as organizations such as professional associations and unions and charitable or non-profit organizations and the employees of households.
The associated NAICS should reflect those activities conducted by the business or organizational unit(s) targeted by this questionnaire only, and which can be identified by the specified legal and operating name. The main activity is the activity which most defines the targeted business or organization's main purpose or reason for existence. For a business or organization that is for-profit, it is normally the activity that generates the majority of the revenue for the entity.
The NAICS classification contains a limited number of activity classifications; the associated classification might be applicable for this business or organization even if it is not exactly how you would describe this business or organization's main activity.
Please note that any modifications to the main activity through your response to this question might not necessarily be reflected prior to the transmitting of subsequent questionnaires and as a result they may not contain this updated information.
Grains in storage: definitions of the grains collected
Wheat
Wheat, durum:
A variety of wheat sown in the spring, used to make pasta products.
Wheat, spring:
Is the main type of wheat grown in Canada. It is seeded in the spring and harvested in the late summer or early fall of the same year.
Wheat, spring — Canada Western Red Spring (CWRS):
CWRS wheat, also called Hard Red, is the largest wheat class in Canada. It is recognized around the world for its excellent milling and baking qualities with minimal protein loss during milling. Due to good gluten strength, it is used extensively either alone or in blends with other wheat varieties for the production of a diverse range of products such as hearth breads, steam breads, noodles, common wheat pasta, and flat breads.
CWRS Varieties: AAC Alida, AAC Bailey, AAC Brandon, AAC Cameron, AAC Connery, AAC Elie, AAC Jatharia, AAC Prevail, AAC Redberry, AAC Redwater, AAC Tisdale, AAC Viewfield, AAC W1876, AAC Warman, AC Abbey, AC Barrie, AC Cadillac, AC Cora, AC Domain, AC Eatonia, AC Elsa, AC Intrepid, AC Majestic, AC Michael, AC Minto, AC Splendor, Alikat, Alvena, Carberry, Cardale, CDC Abound, CDC Adamant, CDC Alsask, CDC Bounty, CDC Bradwell, CDC Go, CDC Hughes, CDC Imagine, CDC Kernen, CDC Landmark, CDC Makwa, CDC Osler, CDC Plentiful, CDC Stanley, CDC Teal, CDC Thrive, CDC Titanium, CDC Utmost, CDC VR Morris, Coleman, Columbus, Conway, Fieldstar, Glenn, Go Early, Goodeve, Harvest, Helios, Infinity, Journey, Kane, Katepwa, Laura, Leader, Lillian, Lovitt, McKenzie, Muchmore, Neepawa, Parata, Park, Pasqua, Peace,Pembina, Prodigy, Roblin, Shaw, Somerset, Stettler, Superb, SY Chert, SY Obsidian, SY Slate, SY Sovite, SY 433, SY479 VB, SY637, Thatcher, Thorsby, Unity, Vesper, Waskada, WR859 CL, Zealand, 5500HR, 5600HR, 5601HR, 5602HR, 5603HR, 5604HR CL, 5605HR CL.
Wheat, spring — Canada Northern Hard Red (CNHR):
Wheat of medium to hard kernels with a very good milling quality and medium gluten strength. The end uses are mostly hearth breads, steamed breads, flat breads, and noodles. *Newly added class.
CNHR Varieties: AAC Concord, AAC Tradition, Elgin ND, Faller, Prosper. New varieties reclassified from the CWRS class as of August 1, 2018: AC Abbey, AC Cora, AC Eatonia, AC Majestic, AC Michael, AC Minto, Alikat, Alvena, CDC Makwa, CDC Osler, Columbus, Conway, Harvest, Kane, Katepwa, Leader, Lillian, McKenzie, Neepawa, Park, Pasqua, Pembina, Thatcher, Unity, 5603HR.
Wheat, spring — Canada Prairie Spring Red (CPSR):
This class of wheat is bred for high yields, has medium to strong dough properties and has medium protein content. CPSR is used for hearth breads, steamed breads, flat breads, crackers, noodles and has become recognized as a viable feedstock for ethanol production.
CPSR Varieties: AAC Crossfield, AAC Crusader, AAC Entice, AAC Foray, AAC Goodwin, AAC Ryley, AAC Penhold, AAC Tenacious, AC Crystal, AC Foremost, AC Taber, CDC Terrain, Conquer, Cutler, Enchant, Oslo, SY Rowyn, SY985, SY995, 5701PR, 5700PR, 5702PR.
Wheat, spring — Canada Prairie Spring White (CPSW):
The white sub-class of the CPS (Canada Prairie Spring) has medium to strong dough properties and has low to medium protein content. CPSW can be used for a wide variety of low volume breads.
CPSW Varieties: AC Karma, AC Vista.
Wheat, spring — Canada Western Extra Strong (CWES):
It was previously called Utility. Includes varieties of hard red spring wheat. CWES class have milling and baking qualities different from other wheat. Its extra strong gluten content is used in specialty products when high gluten strength is needed, and desirable as blending wheat with softer, weaker wheat.
CWES Varieties: AC Corinne, Amazon, Bluesky, Burnside, CDC Rama, CDC Walrus, CDN Bison, Glenavon, Glencross, Glenlea, Laser, Wildcat.
Wheat, spring — Canada Western Hard White Spring (CWHWS):
Varieties have been developed using the CWRS quality profile with superior milling and dough properties as well as improved flour colour. Hard white wheat is in demand by millers and bakers due to an improved flavour profile when used in whole grain baked products. It is suitable for bread and noodle production. *Newly added class.
CWHWS Varieties: AAC Cirrus, AAC Iceberg, AAC Whitefox, CDC Whitewood, Kanata, Snowbird, Snowstar, Whitehawk.
Wheat, spring — Canada Western Soft White Spring (CWSWS):
This soft white spring wheat has low protein content and is used for cookies, cakes, pastry, flat breads, noodles, steamed breads, chapatis.
CWSWS Varieties: AAC Chiffon, AC Indus, AAC Paramount, AC Andrew, AC Meena, AC Nanda, AC Phil, AC Reed, Bhishaj, Sadash.
Wheat, spring — Canada Western Special Purpose (CWSP):
It is Western Canada's newest class of wheat. Generally, varieties in this class are typically high-yielding and are not appropriate for milling because of their high starch and low protein content. Due to the combination of high starch and low protein, they are most suitable for uses such as ethanol product or animal feed. *Newly added class.
CWSP Varieties: AAC Awesome, AAC Proclaim, AAC Innova, AAC NRG097, Accipiter, Alderon, Broadview, CDC Clair, CDC Falcon, CDC Harrier, CDC Kestrel, CDC Kinley, CDC NRG003, CDC Primepurple, CDC Ptarmigan, CDC Raptor, CDC Throttle, Charing, Minnedosa, NRG010, Pasteur, Peregrine, Pintail, Sparrow, SY087, Sunrise, Swainson , WFT 603.
Wheat, spring — other:
Include all Western varieties not listed above such as unlicensed varieties, Grandin wheat and all milling classes of Eastern Canadian spring wheat (e.g. Canada Eastern Hard White Spring (CEHWS), Canada Eastern Red Spring (CERS), Canada Eastern Soft White Spring (CESWS)).
Wheat, winter:
Wheat that is seeded in the fall of one year, germinates and "overwinters", resumes growth in the spring and then is harvested in the mid -summer. Winter Wheat is grown in areas with milder winters.
Barley:
A high energy cereal grown primarily for livestock feed. It is usually harvested for grain, but is also occasionally cut green for hay or silage. Ontario, Quebec only: include winter barley seeded the previous fall.
Canary seed:
A cereal grain primarily grown for use as birdseed, as well as for human consumption. Most of the canary seed grown in Canada is exported.
Canola (rapeseed):
Canola are plants grown specifically for their low erucic acid oil and low glucosinolate content. Canola meal, the residue after the oil is extracted, is used in animal feeds as a protein source. This crop also includes Industry Preserved canola (IP).
Chickpeas:
Leguminous annual pea plant cultivated for human consumption. Also called Garbanzo beans.
Corn for grain:
Also called "grain corn", this is corn left to mature in the field, then harvested for grain rather than as forage. The grain may be harvested dry or as "high moisture corn" and stored in a silo. "Shelled corn", "cob corn" and "corn seed" are also considered as corn for grain.
Corn for silage:
This is corn that is cut while still immature. It is then turned into silage or is grazed. This category also includes corn that is left standing in the fall or winter, for feed purposes. This category is also referred to as "fodder corn".
Dry beans, coloured, total:
Include all the principal varieties (black (black turtle, preto), cranberry (Romano), dark red kidney, great northern, light red kidney, pinto and small red (red Mexican). Include all other varieties such as: adzuki (azuki, aduki), baby lima, black eyes peas, Dutch brown, kintoki, large lima, lupini, otebo, pink, speckled sugar, white kidney (cannellini, alubia type). For stocks, we collect the dry white pea beans (Navy) separately. Exclude Faba beans (fava, broad).
Dry beans, white pea (Navy):
We collect only the dry white pea beans also called Navy beans for this crop.
Dry field peas:
An annual leguminous plant producing 3-inch long pod, grown to be harvested when dry.
Flaxseed:
A plant grown for its oil-bearing seeds e.g., linseed as well as for its fibres i.e., linen.
Lentils:
Annual plants similar to peas, which produce pods containing two dark flat seeds.
Mixed grains:
A combination of two or more grains e.g., oats and barley or peas and oats sown and harvested together, usually harvested for grain. It may also be cut green for hay or silage.
Mustard seed:
An oilseed crop that generates seed-filled pods used mostly for spice and to make the yellow condiment. Three main types are grown on the Prairies: yellow, brown and oriental.
Oats:
A cereal grown primarily for livestock feed. Oats are usually harvested for grain but may also be cut green for hay or silage. Oats are also grown for human consumption e.g., oatmeal and oat bran.
Rye:
Please include fall and spring rye.
Rye, spring:
Rye seeded in the spring and harvested in the fall. This type of rye is grown only in areas which are too cold for fall seeding e.g., Northern Prairies.
Rye, fall:
Rye that is seeded and germinates in the fall of one year, "overwinters", resumes growth in the spring and then is harvested in the mid-summer. It is also grown as green manure or in rotation by tobacco and potato producers.
Soybeans:
A plant primarily grown for their edible, high protein, oil-bearing seeds.
Sunflower seed:
Plants from which the seeds are selected either for their oil content, or for use as birdseed or for confectionery purposes. Includes sunola and other dwarf varieties.
Use of temporary storage for grain
Temporary storage refers to methods for storing grain on the farm other than permanent structures that are purposely built for the sole use of storing grains. Temporary storage includes storage types such as grain rings, grain or silo bags, under tarp, etc. The purpose of this question is to measure the amount of grain currently stored in temporary storage.
Permanent grain storage capacity
Permanent grain storage refers to fixed structures that are purposely built for the sole use of storing grains on the farm. Exclude any storage capacity specifically designed for hay or fodder corn (corn for silage).
Include silos, grain bins, grain storage sheds, etc.
Exclude grain rings, grain or silo bags, under tarp, etc.
Fall rye and winter wheat seeded in previous year
Fall rye:
Rye that is seeded and germinates in the fall of one year, is dormant over the winter and resumes growth in the spring.
Winter wheat:
Wheat that is seeded and germinates in the fall of one year, is dormant over the winter and resumes growth in the spring. Winter wheat is grown in areas with milder winters.
Seeding intentions for 2019
Wheat
Wheat, durum:
A variety of wheat sown in the spring, used to make pasta products.
Wheat, spring:
Is the main type of wheat grown in Canada. It is seeded in the spring and harvested in the late summer or early fall of the same year.
Wheat, spring — Canada Western Red Spring (CWRS):
CWRS wheat, also called Hard Red, is the largest wheat class in Canada. It is recognized around the world for its excellent milling and baking qualities with minimal protein loss during milling. Due to good gluten strength, it is used extensively either alone or in blends with other wheat varieties for the production of a diverse range of products such as hearth breads, steam breads, noodles, common wheat pasta, and flat breads.
CWRS Varieties: AAC Alida, AAC Bailey, AAC Brandon, AAC Cameron, AAC Connery, AAC Elie, AAC Jatharia, AAC Prevail, AAC Redberry, AAC Redwater, AAC Tisdale, AAC Viewfield, AAC W1876, AAC Warman, AC Abbey, AC Barrie, AC Cadillac, AC Cora, AC Domain, AC Eatonia, AC Elsa, AC Intrepid, AC Majestic, AC Michael, AC Minto, AC Splendor, Alikat, Alvena, Carberry, Cardale, CDC Abound, CDC Adamant, CDC Alsask, CDC Bounty, CDC Bradwell, CDC Go, CDC Hughes, CDC Imagine, CDC Kernen, CDC Landmark, CDC Makwa, CDC Osler, CDC Plentiful, CDC Stanley, CDC Teal, CDC Thrive, CDC Titanium, CDC Utmost, CDC VR Morris, Coleman, Columbus, Conway, Fieldstar, Glenn, Go Early, Goodeve, Harvest, Helios, Infinity, Journey, Kane, Katepwa, Laura, Leader, Lillian, Lovitt, McKenzie, Muchmore, Neepawa, Parata, Park, Pasqua, Peace,Pembina, Prodigy, Roblin, Shaw, Somerset, Stettler, Superb, SY Chert, SY Obsidian, SY Slate, SY Sovite, SY 433, SY479 VB, SY637, Thatcher, Thorsby, Unity, Vesper, Waskada, WR859 CL, Zealand, 5500HR, 5600HR, 5601HR, 5602HR, 5603HR, 5604HR CL, 5605HR CL.
Wheat, spring — Canada Northern Hard Red (CNHR):
Wheat of medium to hard kernels with a very good milling quality and medium gluten strength. The end uses are mostly hearth breads, steamed breads, flat breads, and noodles. *Newly added class.
CNHR Varieties: AAC Concord, AAC Tradition, Elgin ND, Faller, Prosper. New varieties reclassified from the CWRS class as of August 1, 2018: AC Abbey, AC Cora, AC Eatonia, AC Majestic, AC Michael, AC Minto, Alikat, Alvena, CDC Makwa, CDC Osler, Columbus, Conway, Harvest, Kane, Katepwa, Leader, Lillian, McKenzie, Neepawa, Park, Pasqua, Pembina, Thatcher, Unity, 5603HR.
Wheat, spring — Canada Prairie Spring Red (CPSR):
This class of wheat is bred for high yields, has medium to strong dough properties and has medium protein content. CPSR is used for hearth breads, steamed breads, flat breads, crackers, noodles and has become recognized as a viable feedstock for ethanol production.
CPSR Varieties: AAC Crossfield, AAC Crusader, AAC Entice, AAC Foray, AAC Goodwin, AAC Ryley, AAC Penhold, AAC Tenacious, AC Crystal, AC Foremost, AC Taber, CDC Terrain, Conquer, Cutler, Enchant, Oslo, SY Rowyn, SY985, SY995, 5701PR, 5700PR, 5702PR.
Wheat, spring — Canada Prairie Spring White (CPSW):
The white sub-class of the CPS (Canada Prairie Spring) has medium to strong dough properties and has low to medium protein content. CPSW can be used for a wide variety of low volume breads.
CPSW Varieties: AC Karma, AC Vista.
Wheat, spring — Canada Western Extra Strong (CWES):
It was previously called Utility. Includes varieties of hard red spring wheat. CWES class have milling and baking qualities different from other wheat. Its extra strong gluten content is used in specialty products when high gluten strength is needed, and desirable as blending wheat with softer, weaker wheat.
CWES Varieties: AC Corinne, Amazon, Bluesky, Burnside, CDC Rama, CDC Walrus, CDN Bison, Glenavon, Glencross, Glenlea, Laser, Wildcat.
Wheat, spring — Canada Western Hard White Spring (CWHWS):
Varieties have been developed using the CWRS quality profile with superior milling and dough properties as well as improved flour colour. Hard white wheat is in demand by millers and bakers due to an improved flavour profile when used in whole grain baked products. It is suitable for bread and noodle production. *Newly added class.
CWHWS Varieties: AAC Cirrus, AAC Iceberg, AAC Whitefox, CDC Whitewood, Kanata, Snowbird, Snowstar, Whitehawk.
Wheat, spring — Canada Western Soft White Spring (CWSWS):
This soft white spring wheat has low protein content and is used for cookies, cakes, pastry, flat breads, noodles, steamed breads, chapatis.
CWSWS Varieties: AAC Chiffon, AC Indus, AAC Paramount, AC Andrew, AC Meena, AC Nanda, AC Phil, AC Reed, Bhishaj, Sadash.
Wheat, spring — Canada Western Special Purpose (CWSP):
It is Western Canada's newest class of wheat. Generally, varieties in this class are typically high-yielding and are not appropriate for milling because of their high starch and low protein content. Due to the combination of high starch and low protein, they are most suitable for uses such as ethanol product or animal feed. *Newly added class.
CWSP Varieties: AAC Awesome, AAC Proclaim, AAC Innova, AAC NRG097, Accipiter, Alderon, Broadview, CDC Clair, CDC Falcon, CDC Harrier, CDC Kestrel, CDC Kinley, CDC NRG003, CDC Primepurple, CDC Ptarmigan, CDC Raptor, CDC Throttle, Charing, Minnedosa, NRG010, Pasteur, Peregrine, Pintail, Sparrow, SY087, Sunrise, Swainson , WFT 603.
Wheat, spring — other:
Include all varieties not listed above such as unlicensed varieties, Grandin wheat, and milling classes of eastern Canadian spring wheat (e.g., Canada Eastern Hard White Spring (CEHWS), Canada Eastern Red Spring (CERS), Canada Eastern Soft White Spring (CESWS)).
Wheat, winter:
Wheat that is seeded in the fall of one year, germinates and "overwinters", resumes growth in the spring and then is harvested in the mid -summer. Winter Wheat is grown in areas with milder winters.
Barley:
A high energy cereal grown primarily for livestock feed. It is usually harvested for grain, but is also occasionally cut green for hay or silage. Ontario, Quebec only: include winter barley seeded the previous fall.
Buckwheat:
A plant grown as green manure and as a cereal crop.
Canary seed:
A cereal grain primarily grown for use as birdseed, as well as for human consumption. Most of the canary seed grown in Canada is exported.
Canola (rapeseed):
Canola are plants grown specifically for their low erucic acid oil and low glucosinolate content. Canola meal, the residue after the oil is extracted, is used in animal feeds as a protein source. This crop also includes Industry Preserved canola (IP).
Chickpeas:
Leguminous annual pea plant cultivated for human consumption. Also called Garbanzo beans.
Corn for grain:
Also called "grain corn", this is corn left to mature in the field, then harvested for grain rather than as forage. The grain may be harvested dry or as "high moisture corn" and stored in a silo. "Shelled corn", "cob corn" and "corn seed" are also considered as corn for grain.
Corn for silage:
This is corn that is cut while still immature. It is then turned into silage or is grazed. This category also includes corn that is left standing in the fall or winter, for feed purposes. This category is also referred to as "fodder corn".
Dry beans:
Please report all dry beans (black, red, white, etc.) individually. Other and unknown varieties examples: adzuki (azuki, aduki), baby lima, black eyes peas, Dutch brown, kintoki, large lima, lupini, otebo, pink, speckled sugar, white kidney (cannellini, alubia type).
Dry field peas:
An annual leguminous plant producing 3-inch long pod, grown to be harvested when dry.
Faba beans (fava, broad):
Plant widely grown for its large, flat, pale green seeds and as fodder.
Flaxseed:
A plant grown for its oil-bearing seeds e.g., linseed as well as for its fibres i.e., linen.
Hemp:
Crop (often called industrial hemp) that can be transformed into textiles, clothing, cosmetics, soap, beer, industrial fibre, building materials and paper. Canada's hemp industry is pioneering the development of hemp-based foods: flour, nutritional bars, pasta, cookies, lactose-free milk and ice cream.
Lentils:
Annual plants similar to peas, which produce pods containing two dark flat seeds.
Mixed grains:
A combination of two or more grains e.g., oats and barley or peas and oats sown and harvested together, usually harvested for grain. It may also be cut green for hay or silage.
Mustard seed:
An oilseed crop that generates seed-filled pods used mostly for spice and to make the yellow condiment. Three main types are grown on the Prairies: yellow, brown and oriental.
Oats:
A cereal grown primarily for livestock feed. Oats are usually harvested for grain but may also be cut green for hay or silage. Oats are also grown for human consumption e.g., oatmeal and oat bran.
Soybeans:
A plant primarily grown for their edible, high protein, oil-bearing seeds.
Spring rye:
Rye seeded in the spring and harvested in the fall. This type of rye is grown only in areas which are too cold for fall seeding e.g., Northern Prairies.
Sugar beets:
Large beets (6 to 12 inches) selected for their high sugar content and used for making white table sugar.
Sunflower seed:
Plants from which the seeds are selected either for their oil content, or for use as birdseed or for confectionery purposes. Includes sunola and other dwarf varieties.
Triticale:
Triticale is a varietal cross between rye and wheat. It is harvested for its grain but often it is cut for hay or silage.
Tobacco:
The tobacco plant is a coarse, large leafed perennial but it is usually cultivated as an annual.
Tame hay and forage seed
Alfalfa and alfalfa mixtures
Include alfalfa and Alfalfa mixed with varieties of clover, trefoil, bromegrass, timothy, orchardgrass, canarygrass, ryegrass, fescue, sorghum-sudan and wheatgrass.
Exclude all forage crop area harvested or to be harvested for commercial seed purposes, under-seeded areas and other field crops (e.g., barley) that will be harvested green to feed animals.
Other tame hay
Include varieties of clover, trefoil, bromegrass, timothy, orchardgrass, canarygrass, ryegrass, fescue, sorghum-sudan and wheatgrass.
Exclude alfalfa and alfalfa mixtures, all forage crop area harvested or to be harvested for commercial seed purposes and other field crops (e.g., barley) that will be harvested green to feed animals.
Forage seed
Include all forage crop areas to be harvested for seed and forage crops grown commercially for seed purposes such as alfalfa and alfalfa mixtures, varieties of clover, trefoil, bromegrass, timothy, orchardgrass, canarygrass, ryegrass, fescue, sorghum-sudan and wheatgrass.
Exclude forage crops to be harvested for hay or used for pasture.
Other land areas
Summerfallow:
Land on which no crop will be grown during the year, but which may be cultivated or worked for weed control and/or moisture conservation, or it may simply be left to lay fallow in order to renew the soil.
Chemfallow:
Summerfallow where herbicides are used without working the soil.
Winterkilled land:
Crop areas sown in the previous fall that did not survive the winter conditions, which will not be reseeded or pastured to another crop in the following spring.
Land for pasture or grazing:
All land which is being used for pasture, grazing, native pasture, native hay, rangeland and grazable bush used for the grazing or feeding of livestock.
Other land:
Area of farmstead, wasteland, woodland, cut-over land, slough, swamp, marshland and irrigation ditches, fruits and vegetables, mushrooms, maple trees, Christmas trees, sod, or new broken land (land which has been cleared and prepared for cultivation but will not be cropped).