Words and Phrases - "branch"
Enterprise Foundry (N.B.) Ltd. v. MNR, 64 DTC 660 (TAB)
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...
|Locations of other summaries||Wordcount|
|Tax Topics - Income Tax Regulations - Regulation 402 - Subsection 402(8)||115|