Eaton's began secretly assembling land at Yonge and College streets in 1910 for a new store. The First World War put the company's development plans on hold, but Eaton's retained the land. During the 1920s, Eaton's planned to shift all their operations from their existing location at Yonge Street and Queen Street West to the College Street site. Eaton's offered to sell part of its landholdings to its main competitor, Simpson's, in an effort to shift the heart of Toronto retailing northward and to preserve the synergy created by having two retail giants next to one another. They did not succeed, and Simpson's chose instead to expand its Queen Street store.