Skip to main content
Home
Tax Interpretations
Canadian tax interpretations and transactional implications
Log in or Register
  • Create new account
  • Request new password
  • Home
  • News of Note
  • CRA Publications
  • Words & Phrases
  • Conferences & Correspondence
  • Buy Full Access

Primary tabs

  • View(active tab)
  • Devel

You are here

  • Home
  • Tax Topics
  • Excise Tax Act
  • Section 123
  • Subsection 123(1)
  • Permanent Establishment

Permanent Establishment

Table of Contents

Permanent Establishment
Administrative Policy(1)

Administrative Policy

22 October 2004 RITS 38169

A U.S. company would not have a permanent establishment in Canada by virtue only of subcontracting with a Canadian affiliate for the Canadian...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Navigation

  • general
  • Public Transactions
  • General Concepts
  • Statutory Interpretation
  • Income Tax Act
  • Income Tax Regulations
  • Income Tax Application Rules
  • Excise Tax Act
    • 1-122
    • 123.1-140
    • 124-140
    • 141-160
    • 161-180
    • 181-200
    • 201-220
    • 221-240
    • 241-260
    • 261-280
    • 281-300
    • 301-320
    • 321-348
    • 4-122
    • Section 123Interpretation
      • Subsection 123(1)Definitions
        • Basic Tax Content
        • Builder
        • Business
        • Commercial Activity
        • Consideration
        • Debt Security
        • Exclusive
        • Financial Instrument
        • Financial Service
        • Foreign Convention
        • Hospital Authority
        • Import
        • Improvement
        • Non-Profit Organization
        • Office
        • Pension Plan
        • Permanent Establishment
        • Person
        • Place of Amusement
        • Precious Metal
        • Property
        • Real Property
        • Recipient
        • Registrant
        • Residential Complex
        • Residential Trailer Park
        • Residential Unit
        • Sale
        • Selected listed financial institution
        • Service
        • Substantial Renovation
        • Supply
        • Taxable Supply
        • University
      • Subsection 123(2)
      • Subsection 123(3)Idem [Definitions]
    • 123.1-159
    • 161-223
    • 224-341
    • Schedules
    • Regulations
  • Other Legislation
  • Treaties

Contact

Powered by Drupal

Disclaimer

None of the content is or should be construed as advice, and readers should obtain any tax (or other) advice from their professional advisors. We disclaim any liability to anyone arising from reliance on any content of this or any other site.