yeah, I looked into it a little. You have to set is up as a farm services buisness where you provide for hire hunting or trapping services for farmers. You will have to show at least $2500 in sales and file a schedule F(i think) form on your taxes. This is the form farmers fill out to pay their farm taxes.
I usually do enough beaver jobs for farmers to qualify for that, but I don't know the ins and outs of reporting both farm, residential, and commercial jobs on your regular ADC business and or seperating out some jobs and filing them on the schedule F. Then you will have to prove that the items you buy with the GATE card were strictly for use in the services provided only to the farmers.
So i guess if you bought beaver traps tax free, you supposedly would only be able to use them on farm related jobs. I know i am getting picky here, but you see my point.
I know they do do audits every year, and the downside would be if you bought a bigger ticket item such as a 4 wheeler or vehicle and got caught using it on jobs other than one providing a service to a farmer.
The only thing that you can do to provide a service to a non farmer is to produce a agricultural product on your own land or land you lease and sell it to the public or whoever.