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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

This class consists of units mainly engaged in horse farming, which includes breeding of thoroughbreds, other horse breeds and ponies. Thoroughbred horses are predominantly sold to trainers for the horse racing industry, while other breeds are generally sold to the public for recreational purposes.  3, record 1, English, - breeding%20of%20horses

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 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.  1, record 2, English, - The%20Dominion%20Premium%20Mare%20Policy

Record number: 2, Textual support number: 2 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.  2, record 2, English, - The%20Dominion%20Premium%20Mare%20Policy

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

Politique sur les juments primées : Traduction non officielle donnée à titre d'information par un spécialiste d'Agriculture et Agroalimentaire Canada.  3, record 2, French, - The%20Dominion%20Premium%20Mare%20Policy

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

Artificial insemination(AI) of horses is not a new technique, but its use by the horse breeding industry has become widespread only during the last two decades.  2, record 3, English, - horse%20breeding%20industry

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 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.  1, record 4, English, - potential%20profitability

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 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.  1, record 4, French, - rentabilit%C3%A9%20potentielle

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

An establishment or farm where horses are kept for breeding.  6, record 5, English, - horse%20stud%20farm

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Lieu, établissement destiné à la reproduction de l'espèce chevaline, à l'amélioration des races de chevaux par la sélection des étalons.  3, record 5, French, - %C3%A9talonnerie

Record 5,  Textual support,  Spanish