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Enterprise Foundry (N.B.) Ltd. v. MNR, 64 DTC 660 (TAB) -- summary under Subsection 400(2)

Full Title
Enterprise Foundry (N.B.) Ltd. v. MNR, 64 DTC 660 (TAB)
Summary Under
Tax Topics - Income Tax Regulations - Regulation 400 - Subsection 400(2)
employee with general authority to contract based on authorized prices and with authority over inventory in independent warehouse was PE

The business of the taxpayer ("N.B.") comprised the selling of stoves in Quebec that were manufactured by an affiliated company whose...

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