MINISTER OF AGRICULTURE, FISHERIES AND FOOD v. APPLETON AND ANOTHER

July 7, 1969 Revenue — Selective employment tax — Qualifying activities — “Agriculture” — Defined as including “livestock breeding and keeping” — Meaning of “livestock” extended by separate definition of “livestock” — “any creature kept for the production of food, wool, skins or fur, or for the purposes of its use in the farming of land” — Breeding of cats and dogs for sale for research — Whether within extended or general definitions of “agriculture” — Selective Employment Payments Act, 1966 (c. 32), ss. 2(2) (a), (3) (e), 10(1).