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For example, a request made in 2009 must relate to the 1999 or a later tax year to be considered. ...

For example, a request made in 2008 must relate to the 1998 or a later tax year to be considered. ...

For example, a request made in 2007 must relate to the 1997 or a subsequent tax year to be considered. ...

For example, a request made in 2009 must relate to the 1999 or a later tax year to be considered. ...

For example, a request made in 2007 must relate to the 1997 or a subsequent tax year to be considered. ...

For example, a request made in 2008 must relate to the 1998 or a later tax year to be considered. ...

For example, a request made in 2009 must relate to the 1999 or a later tax year to be considered. ...

For example, a request made in 2008 must relate to the 1998 or a later tax year to be considered. ...

For example, a request made in 2007 must relate to the 1997 or a subsequent tax year to be considered. ...

(b) It is "the privilege, granted by the seller of a business to the purchaser, of trading as his recognized successor; the possession of a ready-formed 'connection' of customers, considered as an element in the saleable value of a business, additional to the value of the plant, stock-in-trade, book debts, etc. ... In a non-arm's length transaction, section 68 could apply where the total purchase price of the assets of the business equals the total of their fair market values but the allocation of that total purchase price amongst those assets, including the goodwill, is not considered to be reasonable. ... The reader should, therefore, consider such comments in light of the relevant provisions of the law in force for the particular taxation year being considered, taking into account the effect of any relevant amendments to those provisions or relevant court decisions occurring after the date on which the comments were made. ...