Words and Phrases - "fixed place of business"

a
86
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
23
y
2

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