accelerated cca for motor vehicle on farm statement

A farm statement, has a motor vehicle ( determined that it is not a passenger vehicle), which I think qualifies for the accelerated CCA.  When I do this, I override all of the other CCA, and also have limited the CCA on this addition to the net income on the farm statement, as the CCA would otherwise create a loss.  This has created a Canada Workers Benefit.  Is this correct?  The farmer did have employment  income but it is less than