CRA considers that substantial machinery generally must be used in a province for at least 30 days to be a provincial PE

In the course of an HST ruling, which turned on whether a corporation had a "permanent establishment" in a participating province as defined in ITA Reg. 400(2), CRA indicated that the corporation would be considered to have a "fixed place of business" even if the activities carried on in an "ascertained space in which there is some presence or routine over which [it] has some degree of control and in which some undertaking or operations of [it] occur. …[do]… not… exist for a long time…for instance, a temporary field office." CRA further stated that the substantial machinery test in Reg. 400(2)(e) will be satisfied if the corporation uses the "equipment in a province either for 30 continuous days or for 90 cumulative days in a 12-month period."

Neal Armstrong. Summaries of 12 June 2014 Ruling 133588r under ITA Reg. 400(2) and ETA, s. 259(3).