Fifth, absurd or unworkable results can arise if a business is deemed in law to be carried on in many places, at every location where physical acts are performed to further it: Kirkwood v. Gadd [1910] A.C. 422, 79 L.J.K.B. 815 (H.L.(E.)). No one has found any Alberta legislation reversing that rule, still less one relevant to this business.
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