Words and Phrases - "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 calls but with no merchandise for sale being kept there and with most decisions made at the Quebec headquarters was an Ontario permanent establishment under the preamble to Reg. 400(2), CCRA stated:

[A] fixed place of business must meet the criteria of stability and carrying on of a business established in the jurisprudence ... . Consequently, an office will only constitute a fixed place of business for a corporation if it satisfies both of these tests. While the first of these tests is generally not problematic in the case of an office, the second requires an examination of the operations and activities of the corporation that are carried on at that location. In this regard, a certain degree of activity and regularity will be required to carry on a business at a specific location (see Corporation A.A.A. S.A. v. M.N.R., supra, at 1799-1800). Thus, a location where only incidental functions related to the corporation's business are performed will not constitute a fixed place of business of the corporation. …

In this case, the facts submitted are clearly insufficient to allow us to conclude whether or not the XXXXXXXXXX office constitutes a fixed place of business for Canco.