Before concluding that the business of breeding parrots to be sold as pets would not be considered farming, CRA stated:
[B]reeding dogs or other types of animals for use/sale as pets does not normally constitute farming. For instance, in Partington v MNR, 91 DTC 347 and Sniderman v. MNR, 89 DTC 232, the Tax Court found in both instances that the business activities relating to the raising and breeding of dogs as pets was not farming.