Randall v. Minister of National Revenue, 67 DTC 5151, [1967] CTC 236, [1967] S.C.R. 484 -- summary under Paragraph 4(1)(a)

By services, 28 November, 2015

The management by the taxpayer and his brother of horse racing activities at tracks in Vancouver and Portland, Oregon were found to be one business:

"The income of that business from the various geographic bases was income from the business as a whole just as the business of a bank or any other enterprise which has branches in many areas remains one business and not many separate businesses, each to be dealt with separately." (p. 5153)

Topics and taglines
Topic
Income Tax Act - s. 4(1)(a)
Tagline
each bank branch is not a separate business
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
337912
Extra import data
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