30 September 2004 Internal T.I. 2004-0083301I7 F - Entreprises distinctes -- summary under Paragraph 4(1)(a)

In finding that it was highly likely that the different centres owned by a corporation represented the same business, the Directorate noted that the centres offered the same range of services to clients, under similar rules and terms, so there was a high degree of correlation and intertwining. It appeared that the corporation was running the same business through two or more operations in multiple locations, as with a bank or any other business that has multiple branches.