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As accountants, we often deal with situations where a business has sold a particular property, which can sometimes result in a significant amount of recaptured depreciation and capital gain.

The Competition Bureau's consent agreement with Empire Company Limited establishes new guidelines for grocery-sector property controls, requiring the retail giant to cease enforcement of certain restrictive covenants and exclusive use clauses across 19 local markets. This landmark agreement provides critical direction for landlords, developers, and retail tenants navigating property restrictions in competitive retail environments.