Small farms are defined here as those with product sales of $40 000 or less before expenses are deducted, based on the value of a dollar in 1995. Small farms accounted for half (or 139 000) of all Canadian census farms in 1996. Many small farms are not making money, after subtracting operating expanses from the gross farm revenue; the result is a financial loss. A great number of small-farm operators, 64% reported income from non-farm wages or employment income in 1996. The number of small farms decreased by 5.6% since 1991.