Pampered Chef, Canada Corp. v. CBSA, [2008] ETC 4514 (CITT)

Individual self-employed sales representatives of the taxpayer secured orders for sales of kitchen products shown at various home parties by them with the products then being imported by the taxpayer from its U.S. parent for shipment directly to the individual customers. The Tribunal found that the sales for export by the U.S. parent were made to the taxpayer rather than to the individual customers. On this basis, the taxpayer satisfied the test of carrying on business in Canada for the purposes of the definition of "permanent establishment" in the Valuation for Duty Regulations.

Individual self-employed sales representatives of the taxpayer secured orders for sales of kitchen products shown at various home parties by them with the products then being imported by the taxpayer from its U.S. parent for shipment directly to the individual customers. The Tribunal found that the sales for export by the U.S. parent were made to the taxpayer rather than to the individual customers. On this basis, the taxpayer satisfied the test of carrying on business in Canada for the purposes of the definition of "permanent establishment" in the Valuation for Duty Regulations.