23 May 2013 IFA Round Table, Q. 10 -- attach -- Article 5
comment on data centre interpretation below
Article 5
28 November 2011 November CTF Roundtable, 2011-0426591C6 - Deemed services permanent establishment -- attach -- Article 5
subcontracting
18 June 2013 Internal T.I. 2011-0393451I7 - Treaty Exemption - Fixed Base available in Canada -- attach -- Article 5
Dudney folowed
11 April 2014 Internal T.I. 2013-0474851I7 F - Permanent establishment in Canada -- attach -- Article 5
equipment installation project of Franceco lasting more than 12 months including preparing specs and final testing
10 January 2014 Internal T.I. 2013-0505911I7 - Meaning of "assembly project" in Brazil Convention -- attach -- Article 5
"assembly" and "installation" project
28 November 2010 CTF Roundtable Q. 9, 2010-0387091C6 - Late filing of T1 returns -- attach -- Article 5
2012 Ruling 2012-0432141R3 - Server as a permanent establishment -- attach -- Article 5
Canadian data centre
18 October 2011 External T.I. 2010-0381951E5 - Existence of permanent establishment in Canada -- attach -- Article 5
Canadian server as pe
27 April 2012 External T.I. 2011-0429361E5 - India non-resident activities in Canada -- attach -- Article 5
marketing in Canada through unrelated corp
29 August 2012 External T.I. 2012-0433791E5 - Permanent Establishment -- attach -- Article 5
counting of presence on personal business
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