CRA indicates that a Canadian shared-work space can readily constitute a PE

After indicating that there is no requirement that a place be owned or rented in order to constitute a permanent establishment and there need only be a certain amount of space that is at the disposal of the non-resident, CRA went on to address two examples of a Canadian shared work space constituting a PE of a U.S. resident,

Example 1 - a. U.S. resident consultant has a Canadian membership in the workspace and works from a shared workspace in Canada on a regular basis, providing services and doing sales calls to Canadian clients.

Example 2 - rather than open a branch office, a U.S. resident corporation pays for a shared workspace in Canada for use by its Canadian resident employees.

Neal Armstrong. Summary of 15 May 2019 IFA Roundtable, Q.2 under Treaties – Income Tax Conventions – Art. 5.