CRA rules that the home of a Canadian employee doing marketing (but no contracting) for a U.S. employer is not a PE

CRA has ruled, respecting an employee performing marketing work out of his Canadian home (which his U.S. employer has no access to and whose expenses are not borne by it) and who has no authority to contract, that the U.S. employer will not thereby be considered to have a permanent establishment in Canada.

Neal Armstrong. Summary of 2014-0550611R3 under Treaties – Art. 5.