CRA considers that servers can be permanent establishments for provincial income allocation purposes

CRA considers that servers, that are leased (or owned) by a Canadian corporation to host its websites for its internet business, will be permanent establishments (i.e., fixed places of business) for purposes of the inter-provincial allocation rules.

Neal Armstrong.  Summary of 9 May 2013 T.I. 2012-0435401E5 F under Reg. 400(2).