Words and Phrases - "same business"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2

Hoffman v. MNR, 50 DTC 284

Summary Under
Tax Topics - Income Tax Act - Section 111 - Subsection 111(5) - Paragraph 111(5)(a)
hardware store that commenced operation over a year later at a distant location represented the same business as the previous hardware store (destroyed by fire)

The taxpayer and his brother in partnership sustained a loss in 1945 from a hardware store as a result of its destruction by fire. The next year,...

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Words and Phrases
same business