2600 (1) For the purposes of paragraph 120(4)(a) of the Act, income earned in the year in a province by an individual means the aggregate of his incomes earned in the taxation year in each province as determined in accordance with this Part.
(2) In this Part, permanent establishment means a fixed place of business of the individual, including an office, a branch, a mine, an oil well, a farm, a timberland, a factory, a workshop or a warehouse, and
(a) where an individual carries on business through an employee or agent, established in a particular place, who has general authority to contract for his employer or principal or who has a stock of merchandise owned by his employer or principal from which he regularly fills orders which he receives, the individual shall be deemed to have a permanent establishment in that place;
(b) where an individual uses substantial machinery or equipment in a particular place at any time in a taxation year he shall be deemed to have a permanent establishment in that place; and
(c) the fact that an individual has business dealings through a commission agent, broker or other independent agent or maintains an office solely for the purchase of merchandise, shall not of itself be held to mean that the individual has a permanent establishment.
(3) [Repealed, SOR/81-267, s. 3]
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- SOR/78-772, s. 3
- SOR/81-267, s. 3
- SOR/94-686, s. 20(F)
- Date modified: