Words and Phrases - "fixed place of business"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
73
s
85
t
44
u
14
v
8
w
20
y
2
“
1

18 December 2003 External T.I. 2003-0021195 F - Etablissement Stable en Ontario

Summary Under
Tax Topics - Income Tax Regulations - Regulation 400 - Subsection 400(2)
an office with only incidental functions will not constitute a fixed place of business

Regarding whether an office that a Quebec company (Canco) opened in Ontario which Ontario sales employees would use on occasion for meetings and...

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Words and Phrases
fixed place of business
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 400 - Subsection 400(2) - Paragraph 400(2)(b) Ontario sales office was not a deemed PE since general authority to contract was at the Quebec administrative office 367