Toronto Blue Jays Baseball Club v. Minister of Finance (Ontario), 2005 DTC 5360 (Ont. CA)

The respondents, which owned and operated professional baseball, hockey and basketball teams were found not to have permanent establishments outside Ontario in respect of the locker rooms and coaches rooms occupied by them while playing in venues outside Ontario. McMurtry C.J.O. stated (at p. 5364) that the "teams' connection with non-Ontario venues and the control of these venues is relatively so transitory that they cannot be considered to be fixed places of business". Furthermore, the equipment transported by the teams to the non-Ontario playing venues was not substantial enough to qualify as "substantial machinery or equipment" under clause (e) of the definition of "permanent establishment".

The respondents, which owned and operated professional baseball, hockey and basketball teams were found not to have permanent establishments outside Ontario in respect of the locker rooms and coaches rooms occupied by them while playing in venues outside Ontario. McMurtry C.J.O. stated (at p. 5364) that the "teams' connection with non-Ontario venues and the control of these venues is relatively so transitory that they cannot be considered to be fixed places of business". Furthermore, the equipment transported by the teams to the non-Ontario playing venues was not substantial enough to qualify as "substantial machinery or equipment" under clause (e) of the definition of "permanent establishment".