Is a unit of an enterprise a separate entity?

Canada (Federal), Canada

The following excerpt is from GTW Holdings Company Ltd. v. M.N.R., 2003 TCC 721 (CanLII):

In Fleming v. American Stores Co., D.C. Pa., 42 F. Supp. 511, 521, (a US case) the court noted that: Because a unit of an enterprise is a component or necessary part of that enterprise, it does not follow that it should be so regarded as part and parcel of the whole enterprise as to lose its individual and separate identity as an "establishment".

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