If a business is deemed in law to be carried on in many places, at every location where physical acts are performed to further the business, what are the consequences?

Alberta, Canada


The following excerpt is from 1254582 Alberta Ltd. v. Edmonton (City), 2009 ABCA 4 (CanLII):

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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