TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

HORSE-BREEDING [2 records]

Record 1 2015-09-11

English

Subject field(s)
  • Various Proper Names
  • Horse Husbandry
OBS

In 1934 the federal government enacted a horse improvement policy known as "The Dominion Premium Mare Policy" to promote the use of stallions possessing exceptional merit.

OBS

A cooperative horse-breeding plan, known as the Premium Mare Policy, was in operation at Brandon [Research Station] from 1935 to 1944. Four imported Clydesdale stallions were at stud for the community during that 10-year period.

French

Domaine(s)
  • Appellations diverses
  • Élevage des chevaux
OBS

Politique sur les juments primées : Traduction non officielle donnée à titre d'information par un spécialiste d'Agriculture et Agroalimentaire Canada.

Spanish

Save record 1

Record 2 2003-11-19

English

Subject field(s)
  • Productivity and Profitability
CONT

There was no doubt that the taxpayer had committed significant capital investment to the horse-breeding activity. But the Tax Court erred in its assessment of the evidence presented in terms of the taxpayer's occupational direction and the potential profitability of the horse-breeding business.

French

Domaine(s)
  • Productivité et rentabilité
CONT

Il ne faisait aucun doute que le contribuable a investi des montants considérables dans l'élevage des chevaux. Toutefois, la Cour de l'impôt a commis une erreur dans son appréciation de la preuve qui lui a été soumise du point de vue à la fois de l'orientation professionnelle du contribuable et de la rentabilité potentielle de l'entreprise d'élevage de chevaux.

Spanish

Save record 2

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