2015 Ruling 2014-0542411R3 - Carrying on business in Canada and PE -- attach -- Article 5
PE in Canada of ForCo avoided through seconding employees to its Cdn sister and meeting in Canada up to 90 days annually only offsite
Article 5
Columbia Sportswear Co. v. Director of Income Tax, (2015) W.P. No. 39548/2012 (T-IT) (Karnataka High Court) -- attach -- Article 5
purchasing office exception included activites to assure quality
Abraham Leitner, Peter Glicklich, "Uncertainty Remains Under the Services PE Provision in the U.S.-Canada Income Tax Treaty", Tax Management International Journal, 2015, p. 784 -- attach -- Article 5
5 August 2009 IFA Roundtable Q. 4, 2009-0319441C6 - Article V(9)(b) of the Canada-US Treaty -- attach -- Article 5
services PE for services rendered between related parties
IC 75-6R "Required Withholding from Amounts Paid to Non-Resident Persons Performing Services in Canada" -- attach -- Article 5
24 February 2011 Internal T.I. 2010-0387901I7 - Permanent Establishment -- attach -- Article 5
construction site PE is conclusive as to existence of PE
Income Tax Technical News No. 22, 11 January 2002 -- attach -- Article 5
14 May 1991 T.I. (Tax Window, No. 3, p. 10, ¶1237) -- attach -- Article 5
27 July 1994 External T.I. 9409325 - PERMANENT ESTABLISHMENT -- attach -- Article 5
J. Scott Wilkie, "Transfer Pricing Aspects of Electronic Commerce", International Transfer Pricing Journal, Vol. 8, No. 1, 2001, p.6. -- attach -- Article 5
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