The Globe and Mail reports in its Wednesday edition Cervus Equipment owns dealerships that sell equipment to construction contractors and to farmers. Globe columnist Fabrice Taylor writes Cervus's brands include John Deere and Bobcat. Deere in particular is an excellent brand, partly because the company started to develop its dealership base 40 years ago and infused a mission of profitability into its dealer network. A concern for Cervus shareholders is the Canada Revenue Agency. The CRA is challenging Cervus's conversion into a corporation from a limited partnership. There are a number of these challenges unfolding now, and Mr. Taylor says he would rather not bet against a government that is running deficits and looking for cash. He adds that while Cervus is a fine company, the potential damage could be tough on the company's balance sheet, even though the case could take years to resolve. Cervus's main competitor is Rocky Mountain Dealerships, which Mr. Taylor says has the room to improve margins and increase its dividend. The construction side of the business is thriving and while the agriculture segment is softer because farmers have spent a lot of money on equipment in recent years, it will bounce back.