,canada ,rev5ue ,ag5cy #a ,m ,ways 6,s]ve ,y6 ,9come ,tax ,te*nical ,news ,numb] #cc ,septemb] #af1 #bjje ,9 ,? ,issue ,9come ,e>n$ or ,r1liz$--,! ,kruco ,case ,p]man5t ,e/abli%;t--,! ,dudney ,case ,update ,! ,9come ,tax ,te*nical ,news is produc$ 0! ,policy & ,plann+ ,bran*4 ,x is provid$ = 9=m,n purposes only & does n replace ! law4 ,if y h any -;ts or su7es;ns ab ! matt]s 4cuss$ 9 ? public,n1 pl1se s5d !m to3 #a  ,te*nical news a#a ,9come ,tax ,rul+s ,directorate ,policy & ,plann+ ,bran* ,canada ,rev5ue ,ag5cy ,ottawa ,,on ,k#a;,a #j;,l#e ,! ,9come ,tax ,te*nical ,news c 2 f.d on ! ,canada ,rev5ue ,ag5cy ,9t]net site at _+www.cra.gc.ca_:4 ,9come ,e>n$ or ,r1liz$--,! ,kruco ,case ,subsec;n #ee7#b7 (! ,9come ,tax ,act 7! 8,act07 is an anti-avoid.e provi.n direct$ ag/ >range;ts design$ 6use ! 9t]-corporate divid5d exemp;n 6reduce a capital ga9 on ! sale (a %>e4 ,subsec;n #ee7#b7 w g5],y apply ": ! purpose (! divid5d 7or ! result 9 ! case (a deem$ divid5d "u subsec;n #hd7#c77 is 6significantly reduce ! am.t (! capital ga9 t wd o!rwise h be5 r1liz$ on a fair m>ket value sale (! %>e4 ,h["e1 subsec;n #ee7#b7 does n apply 6! ext5t t ! #b  ,9come e>n$ or r1liz$ b#a ga9 t has be5 reduc$ c r1sonably 2 attribut$ 6! %>e's por;n (! 9come e>n$ or r1liz$ 0any corpor,n af #aiga4 ,! expres.n 89come e>n$ or r1liz$ 0any corpor,n af #aiga0 7g5],y ref]r$ 6z 8safe 9come07 m1ns a corpor,n's net 9come = 9come tax purposes1 z adju/$ 0p>agraphs #ee7#e77b71 7c7 or 7d71 z ! case may be4 ,3sequ5tly1 ! />t+ po9t is ! corpor,n's net 9come = tax purposes z det]m9$ "u sec;n #c (! ,act4 7,see #dedech ,ont>io ,ltd4 v4 ,,mnr1 #ic ,,dtc #dbg1 ,7#aiic7' ,,tcj ,no4 #ajg47 ,6? am.t >e a4$ ! specific adju/;ts set \ 9 p>agraph #ee7#e77b71 7c7 or 7d7 (! ,act4 ,x has be5 ! l;g-/&+ posi;n (! ,canada ,rev5ue ,ag5cy 78,,cra07 t safe 9come c only 3tribute 6a ga9 on %>es if x is on h& & availa# = 4tribu;n 6%>ehold]s z a divid5d 7i4e4 :at is -monly ref]r$ 6z 8safe 9come on h&074 ,3sequ5tly1 9 -put+ ! am.t ( safe 9come on h& t 0 attributa# 6a "picul> %>e dur+ ! relevant #c  ,9come e>n$ or r1liz$ c#a hold+ p]iod1 x _h be5 ! ,,cra's posi;n t ! safe 9come (a corpor,n %d 2 reduc$ 0! am.t ( any actual or pot5tial 4burse;t or \tlay >is+ 9 ! relevant hold+ p]iod t _h n o!rwise be5 deduct$ 9 ! calcul,n (! corpor,n's net 9come & : wd reduce ! ga9 9h]5t 9 ! "picul> %>es (! corpor,n4 ,9 a4i;n1 x 0 ! ,,cra's posi;n t safe 9come on h& %d 2 reduc$ 0! am.t ( any phantom 9come 7i4e4 9come n repres5t$ 0any actual receipt ( funds74 ,^! guidel9es = det]m9+ ! am.t (a corpor,n's safe 9come on h& >e describ$ 9 v>i\s pap]s 99#a pres5t$ 0s5ior ,,cra (ficials at 3f];es (! ,canadian ,tax ,f.d,n & h be5 supple;t$ 0num]\s te*nical 9t]pret,ns t h be5 issu$ s9ce subsec;n #ee7#b7 0 5act$4 99#a ,capital ,ga9s ,/rips3 ,a ,rev5ue ,canada ,p]spective ,on ! ,provi.ns ( ,sec;n #ee1 pres5t$ 0,j4,r4 ,rob]tson at ! #aiha annual 3f];e (! ,canadian ,tax ,f.d,n2 ,sec;n #ee3 ,a #d  ,9come e>n$ or r1liz$ d#a ,review ( ,curr5t ,issues1 pres5t$ 0,rob]t ,j4,l4 ,r1d at ! #aihh annual 3f];e (! ,canadian ,tax ,f.d,n & ,9come ,e>n$ or ,r1liz$3 ,"s ,reflec;ns1 pres5t$ 0,mi*ael ,hiltz at ! #aiia annual 3f];e (! ,canadian ,tax ,f.d,n4 ,! deci.n (! ,f$]al ,c\rt ( ,app1l 9 ! case ( ,! ,que5 v4 ,kruco ,9c41 #bjjc ,,dtc #eejf1 ,7#bjjc7' #d ,,ctc #ahe1 has ov]turn$ a numb] (! ,,cra's publi%$ guidel9es = det]m9+ ! safe 9come on --------------------------------------#b h& attributa# 6a %>e (a corpor,n4 ,9 ? reg>d1 ,no@el ,j4 made ! foll[+ -;ts at ! 5d ( p>agraph #db ( ? deci.n ) respect 6a phantom 9come adju/;t t _h be5 made 9 ! -put,n ( safe 9come on h& z describ$ 9 ! ,,cra guidel9es3 8,in %ort1 x is n op5 6! ,m9i/] 6modify ! am.t : ,p>lia;t has deem$ 6be a 8corpor,n's 9come e>n$ or #e  ,9come e>n$ or r1liz$ a#b r1liz$0 = purposes ( subsec;n #ee7#b740 ,no@el1 ,j4 did1 h["e1 ac"kl$ge at p>agraph #da (! deci.n t ca% \tfl[s : o3ur af ! det]m9,n (a corpor,n's 9come e>n$ or r1liz$1 b 2f ! divid5d is pd 7s* z taxes & divid5ds7 & t reduce ! 9come 6: ! capital ga9 may 2 attributa# c al 2 deduct$ 9 -put+ safe 9come on h&4 ,al? ! deci.n 9 ! ,kruco case 9volv$ ! -put,n ( 9come e>n$ or r1liz$ (a private corpor,n "u p>agraph #ee7#e77c71 ! ,,cra ac"kl$ges t ? r1son+ is al applica# 6! -put,n ( 9come e>n$ or r1liz$ (a corpor,n resid5t 9 ,canada t is n a private corpor,n "u p>agraph #ee7#e77b74 ,! ,f$]al ,c\rt ( ,app1l has 9dicat$ 9 ! ,kruco case t an am.t w g5],y only 2 9clud$ 9 a corpor,n's safe 9come 6! ext5t t x has be5 9clud$ 9 ! det]m9,n ( xs net 9come = tax purposes or is an adju/;t specific,y set \ 9 p>agraph #ee7#e77b7 or 7c74 ,simil>ly1 an #f  ,9come e>n$ or r1liz$ b#b am.t t has be5 deduct$ 9 -put+ a corpor,n's net 9come = tax purposes w reduce ! corpor,n's safe 9come4 ,o!rwise1 safe 9come w g5],y only 2 reduc$ 0^? ca% \tfl[s t o3ur af ! det]m9,n ( net 9come1 b 2f ! divid5d is pd 7s* z taxes & divid5ds7 6! ext5t t s* 4burse;ts reduce ! 9come 6: ! capital ga9 may 2 attributa#4 ,! ,,cra w foll[ ! approa* m&at$ 0! ,f$]al ,c\rt ( ,app1l 9 ! ,kruco case4 ,": ! corpor,n [ns %>es (a =eign a6iliate1 ! ,,cra 2lieves t ! deci.n (! ,f$]al ,c\rt ( ,app1l 9 ! case ( ,canada v4 ,brelco ,drill+ ,ltd1 ,7#aiii7' #d ,f4,c4 #ce1 #ii ,,dtc #ebec1 ,7#aiii7' #c ,,ctc #ie1 %d / 2 foll[$4 ,:ile ! ,kruco case 0 decid$ 9 fav\r (! taxpay]1 we recognize t "s taxpay]s may 2 adv]sely a6ect$ 0! ,,cra's *ange 9 9t]pret,n result+ f ? case2 3sequ5tly = taxa# divid5ds rcvd prior 6,janu>y #a1 #bjjg ! ,,cra w all[ ! divid5d recipi5t 6*oose ei3 #g  ,9come e>n$ or r1liz$ c#b 7a7 6det]m9e ! safe 9come on h& attributa# 6! "picul> %>e 9 a3ord.e )! ,,cra's hi/orical posi;ns z describ$ 9 ! public,ns & te*nical 9t]pret,ns ref]r$ 6abv2 or 7b7 6det]m9e ! safe 9come attributa# 6! "picul> %>e 9 a3ord.e )! approa* m&at$ 0! ,f$]al ,c\rt ( ,app1l 9 ! ,kruco case al z \tl9$ abv4 ,! det]m9,n ( safe 9come on h& 9 a3ord.e )! ,,cra's hi/orical posi;ns z set \ 9 op;n 7a7 abv w only 2 availa# ": ! taxpay] is will+ 6a3ept ! ,,cra's guidel9es z a package1 9 o!r ^ws1 bo? ^? adju/;ts set \ 9 ! ,,cra's publi%$ guidel9es : >e advantage\s 6x al;g ) any adju/;ts t w reduce xs safe 9come on h&4 ,= example1 an am.t t ! ,,cra has previ\sly a3ept$ z an a4i;n 6safe 9come on h& & : is n specific,y 9clud$ 9 safe 9come pursuant 6ei ( p>agraphs #ee7#e77b7 or 7c7 (! ,act 7s* z ! #h  ,9come e>n$ or r1liz$ d#b am.t deduct$ 0! corpor,n z a res\rce all[.e7 c no l;g] 2 9clud$ 9 safe 9come un.s ! taxpay] is al will+ 6reduce safe 9come on h& 0any d[nw>d adju/;ts /ipulat$ 9 ! ,,cra guidel9es 79clud+ non-deducti# exp5ses1 s* z cr[n royalties74 ,= any taxa# divid5d rcvd af #bjjf1 ! safe 9come attributa# 6! "picul> %>e w ne$ 6be det]m9$ 9 a3ord.e )! approa* m&at$ 0! ,f$]al ,c\rt ( ,app1l 9 ! ,kruco case4 ,p]man5t ,e/abli%;t--,! ,dudney ,case ,update ,backgr.d ,9 #bjjj1 ! ,f$]al ,c\rt ( ,app1l r5d]$ xs deci.n 9 ,! ,que5 v4 ,william ,a4 ,dudney 7#bjjj ,,dtc #fafi7 &! ,supreme ,c\rt reject$ ! ,cr[n's reque/ = l1ve 6app1l4 ,! issue 9 t deci.n 0 :e!r ,mr4 ,dudney1 an 5g9e] resid5t #i  ,p]man5t e/abli%;t e#b 9 ! ,,us1 0 taxa# 9 ,canada on 8 9come e>n$ 9 ,canada4 ,mr4 ,dudney 0 an 9dep5d5t 3tractor hir$ 0a -pany 7,,osg7 7t 0 at t "t a ,canadian -pany7 6tra9 ,pan,canadian ,petroleum ,limit$ 7,pan,can7 p]sonnel 9 a hi<-te* 4cipl9e4 ,ac 6,>ticle ,,xiv (! ,canada-,,us ,3v5;n1 ,mr4 ,dudney wd only 2 taxa# 9 --------------------------------------#c ,canada if 8 tra9+ 9come 0 attributa# 6a fix$ base regul>ly availa# 6hm 9 ,canada4 7,! ,c\rt held t a fix$ base 0 3ceptu,y ! equival5t (a p]man5t e/abli%;t 78,,pe07 =! purposes ( ,>ticle ;,v & ,>ticle ,,vii d1l+ ) ,busi;s ,pr(its47 ,mr4 ,dudney 0 c>ry+ on 8 activities 9 3nec;n ) 8 3tract at ,pan,can premises = ab a ye>4 ,he 0 p]=m+ 8 s]vices "? ! (fices (! p]sonnel 2+ tra9$1 f a 3f];e room1 or f a room %>$ ) o!r 3sultants4 ,mr4 ,dudney cd n 3duct any o!r busi;s f "!1 he cd use ! teleph"o only = busi;s relat$ 6! ,pan,can 3tract & 8 #aj  ,p]man5t e/abli%;t a#c a3ess 6! build+ 0 re/rict$ 6normal busi;s h\rs & 6week"ds only4 ,mr4 ,dudney _h no lrh1d or busi;s c>ds id5tify+ hm z "w+ at ,pan,can & he 0 n id5tifi$ z "w+ 9 ! ,pan,can premises1 ei 9 ! directory 9 ! lo2y (! ,pan,can premises or o!rwise4 ,8 9voices 7 prep>$ 0hm at home 7in ,canada7 & s5t 0fax 6,,osg4 ,! ,c\rt 3clud$ t ! ,pan,can premises 7 n a ,,pe 7or r1 a fix$ base regul>ly availa#7 6,mr4 ,dudney &1 3sequ5tly1 8 9come 0 exempt f tax 9 ,canada "u ! ,3v5;n4 ,! ,f$]al ,c\rt ( ,app1l /at$3 8,?us1 ": a p]son is d5i$ ! b5efit ( ,>ticle ,,xiv on ! basis t he has a fix$ base regul>ly availa# 6hm 9 ,canada1 ! "q 6be ask$ is :e!r ! p]son c>ri$ on 8 busi;s at t loc,n dur+ ! relevant p]iod4 ,! factors 6be tak5 96a3.t wd 9clude ,7#a7' ! actual use made (! premises t >e alleg$ 6be 8 fix$ base1 ,7#b7' :e!r & 0:at #aa  ,p]man5t e/abli%;t b#c legal "r ! p]son ex]cis$ or cd ex]cise 3trol ov] ! premises ,78legal 3trol07'1 & ,7#c7' ! degree 6: ! premises 7 objectively id5tifi$ )! p]son's busi;s4 ..,? is n 9t5d$ 6be an exhau/ive li/ t wd apply 9 all cases1 b x is su6ici5t = ? .case40 ,7,emphasis a4$7' ,,cra's ,posi;n on ,3trol ,9 ! ,9come ,tax ,te*nical ,news ,no4 #bb rel1s$ on ,janu>y #aa1 #bjjb1 we 7 ask$ :e!r ,,cra a3ept$ ! ,dudney deci.n = purposes ( det]m9+ :e!r "! 0 a 8fix$ base04 ,we provid$ ! foll[+ answ]3 8,! ,,ccra w apply ,dudney 9 cases ": x c 2 3clud$ t1 bas$ on ! facts1 ! taxpay] does n h su6ici5t physical 3trol ( space 6be c>ry+ on 8 or h] busi;s 9 a "picul> place4 ,we d n propose 6litigate ano!r case bas$ on ! taxpay]'s use ( space )9 ! #ab  ,p]man5t e/abli%;t c#c premises ( ano!r p]son un.s we c r1sonably ma9ta91 bas$ on ! "picul> facts1 t ! taxpay] 9 fact _h su6ici5t physical 3trol (! space 6c>ry on ^? aspects ( 8 or h] busi;s t >e appropriate 6! space40 ,we 7 rec5tly ask$ 6provide m guidel9es on ,,pe's 9 ! 3text ( non- resid5t s]vice provid]s1 "ply 2c (! ambigu;y (! no;n ( 8physical 3trol0 9 ! ,9come ,tax ,te*nical ,news cit$ abv1 & "ply 2c ! focus on 3trol c "s"ts 2 misl1d+4 ,6cl>ify1 x is ,,cra's posi;n t ! analysis 9 mak+ a ,,pe det]m9,n %d n /op simply 2c x is 3clud$ t "! is no legal 3trol4 ,! factor ( legal 3trol z describ$ 9 ! ,dudney deci.n 0 only "o (! ?ree factors li/$ 0! ,judge 6support h] deci.n & ^? factors 7 n 9t5d$ 6=m an exhau/ive li/4 ,"!=e1 hav+ a legal "r 6ex]cise 3trol ov] a place ( busi;s is n a require;t 9 ord] =a p]son 6be #ac  ,p]man5t e/abli%;t d#c f.d 6h a ,,pe 9 ,canada1 b a factor am;g/ o!rs4 ,9 mak+ a det]m9,n ( :e!r or n a ,,pe exi/s1 "! >e num]\s factors 6be 3sid]$ t >e \tl9$ 9 ! ,,oecd ,model ,-;t>y & deriv$ f jurisprud;e4 ,: factors >e mo/ relevant 9 any "picul> case w 2 l>gely dep5d5t on ! nature (! taxpay]'s busi;s4 ,"u a di6]5t set ( facts1 o!r factors cd sup]s$e ^? li/$ 0! ,judge 9 ! ,dudney deci.n4 ,c>ry+ on ! ,busi;s ,x appe>s 6h be5 important 6! ,judge 9 ! ,dudney deci.n t ,mr4 ,dudney did n c>ry on at ,pan,can premises o!r aspects ( 8 busi;s 2ss ! p]=m.e ( s]vices4 ,s9ce ! ,,pe def9i;n xf cle>ly /ates t ! non- resid5t m/ c>ry on 8 busi;s :olly .or ."ply "? ! fix$ place ( busi;s1 we >e (! view t x is n nec =! non-resid5t 6c>ry on all aspects ( 8 busi;s 9 ,canada 9 ord] 6h a ,,pe 9 ,canada4 ,tak+ a #ad  ,p]man5t e/abli%;t e#c di6]5t view cd result 9 only ! h1dqu>t]s (a busi;s "e 2+ 3sid]$ a ,,pe & ? wd g5],y def1t ! purpose ( ,>ticle #e 7,p]man5t ,e/abli%;t7 & ,>ticle #g 7,busi;s ,pr(its7 ( \r tr1ties s9ce ! h1dqu>t]s (a busi;s >e g5],y locat$ 9 ! /ate ( resid;e (! p]son c>ry+ on ! busi;s4 --------------------------------------#d ,prov9cial ,jurisprud;e ,"o %d 2 c>e;l 9 import+ jurisprud;e reg>d+ prov9cial tax legisl,n 7s* z ! ,toronto ,blue ,jays ,baseball ,club v4 ,ont>io1 #bjje ,o4,j4 ,no4 #dhe7 6! analysis ( tax tr1ties4 ,! deci.n (a c\rt ( ano!r jurisdic;n only acts z p]suasive au?or;y4 ,! degree ( p]suasive;s is l>gely dep5d5t ^u ! simil>;y 2t ! two pieces ( legisl,n &! 9t]pretative pr9ciples applica# 6ea* 7! pr9ciples ( 9t]pret,n applica# 6tr1ties >e m lib]al ?an ^? applica# 6dome/ic /atutes 99#b74 ,! ,,pe def9i;n "u #ae  ,p]man5t e/abli%;t a#d prov9cial tax legisl,n di6]s f ! ,,pe def9i;n "u ,canada's tax tr1ties4 ,s* de"pures f ! tr1ty ,,pe 3cept necess>ily l1d 6a di6]5t analysis1 if n 6a di6]5t 3clu.n4 ,= example1 ,ont>io's ,employ] ,h1l? ,tax ,act /ates t a ,,pe 89cludes any fix$ place ( busi;s0 :ile ,>ticle #e ( \r tr1ties /ates t a 8,,pe m1ns a fix$ place ( busi;s "? : ! busi;s ( an 5t]prise is :olly .or ."ply c>ri$ on04 ,z we m5;n$ 9 ! abv p>agraph1 x is cle> f ! def9i;n ( ,,pe "u \r tr1ties t only "p (! busi;s m/ 2 c>ri$ on at ! place ( busi;s 9 ,canada 9 ord] = x 6be a ,,pe4 ,al1 ! ,quebec ,tax,n ,act &! ,act respect+ ! ,r@egie de l'assurance- maladie du ,qu@ebec ref] to 8e/abli%;t0 z oppos$ to 8p]man5t e/abli%;t01 & h significant 4t9c;ns & "picul>ities )9 ! def9i;n4 99#b ,gla45 ,e/ate v4 ,! ,que51 #he ,,dtc #eahh 7,,fctd71 ,cr[n ,=e/ ,9du/ries ,limit$ v4 ,! ,que51 #af  ,p]man5t e/abli%;t b#d ,7#aiie7' #b ,,scr #hjb &! ,vi5na ,3v5;n on ! ,law ( ,tr1ties74 ,,pe ,analysis ,frame"w ,9 ,! ,que5 v4 ,cr[n ,=e/ ,9du/ries 7#ie ,,dtc #echi71 ! ,supreme ,c\rt /at$ t ! ,,oecd ,model ,tax ,3v5;n on ,9come & ,capital 7! 8,,oecd ,model07 is ( hi< p]suasive value 9 9t]pret+ 9come tax tr1ties & acly reli$ h1vily on ! ,,oecd ,model ,-;t>y 9 xs deci.n4 ,"!=e1 ,,cra looks at ! issue :e!r a ,,pe exi/s 9 ,canada 0exam9+ ! specific facts (! situ,n 9 li ^ws (a tr1ty1 ! jurisprud;e1 &! ,,oecd ,model ,-;t>y4 ,,pe is g5],y def9$ "u \r tr1ties z 8a fix$ place ( busi;s1 "? : ! busi;s ( an 5t]prise is :olly or "ply c>ri$ on40 ,ac 6! ,,oecd ,model ,-;t>y on ,>ticle #e1 ? def9i;n "!=e 3ta9s ! foll[+ 3di;ns3 #ag  ,p]man5t e/abli%;t c#d 7#a7 ,"! m/ 2 a place ( busi;s4 7#b7 ,! place ( busi;s m/ 2 fix$4 7#c7 ,! non-resid5t m/ 2 c>ry+ on 8 busi;s :olly or "ply "? ? fix$ place ( busi;s4 ,! ,,cra 2lieves t ^! ?ree 3di;ns =m an appropriate frame"w =a ,,pe analysis & any relevant factor 6a ,,pe det]m9,n has 6revolve >.d "o ( ^? ?ree 3di;ns4 ,example ( ,factors ,! foll[+ factors may assi/ 9 det]m9+ if ^! 3di;ns exi/3 7#a7 ,is "! a place ( busi;s8 ,examples --.,space .at .4posal4 ,if ! non- resid5t doesn't [n or r5t ! premises1 is "! any am.t ( space at ! 4posal (! non-resid5t8 7,see p>agraphs #d 6#d.e (! ,,oecd ,-;t>y on ,>ticle #e472 or #ah  ,p]man5t e/abli%;t d#d --.,employee's .pres;e4 ,is an employee (! non-resid5t all[$ 6use an (fice 9 ! place ( busi;s ( ano!r -pany =a l;g p]iod ( "t8 7,see p>agraph #d.c (! ,,oecd ,-;t>y on ,>ticle #e47 7#b7 ,is ! place ( busi;s fix$8 ,examples --.,dur,n4 ,:at is ! dur,n (! activities (! non-resid5t at ! "picul> place 9 ,canada8 7,see p>agraph #f (! ,,oecd ,-;t>y on ,>ticle #e472 --.,coh]5t .:ole4 ,if ! nature (! busi;s activities is s* t ! activities >e (t5 mov$ 2t neiagraphs #e 6#e.d (! ,,oecd ,-;t>y on ,>ticle #e47 --.,recurr;e4 ,is ! pres;e (! non- resid5t at ! place 9 ,canada #ai  ,p]man5t e/abli%;t e#d recurr5t8 7,see p>agraph #f (! ,,oecd ,-;t>y on ,>ticle #e & ,f[l] ;v ,,mnr1 #ij ,,dtc #ahcd47 --------------------------------------#e 7#c7 ,is ! busi;s (! non-resid5t :olly or "ply c>ri$ on "? ? fix$ place ( busi;s8 ,examples --..,regul>;y (! .activities4 ,>e ! non-resid5t's op],ns c>ri$ \ on a regul> basis8 7,see p>agraph #g (! ,,oecd ,-;t>y on ,>ticle #e472 --..,scale (! .activities4 ,:at is ! scale (! activities c>ri$ on 9 ,canada 9 t]ms ( 9ve/;t1 employees or equip;t 9volv$ & deploy$ at ! place ( busi;s 9 ,canada8 ,= example1 7 "! p]sons ) au?or;y 6c>ry on "s "p (! non-resid5t's m"oymak+ activities pres5t at ! "picul> place 9 ,canada8 7,see ,t>a ,explor,n & ,develop;t ,-pany ,ltd v4 ,,mnr1 #gj ,,dtc #fcgj472 #bj  ,p]man5t e/abli%;t a#e --.,func;ns4 ,is ! loc,n 9 ,canada a place ": ! non-resid5t is p]=m+ ! mo/ important func;ns ( xs busi;s8 7,see p>agraph #d.e (! ,,oecd ,-;t>y on ,>ticle #e47 ,o!r ,examples --..,actual use (! .loc,n4 ,:at is ! actual use made 0! non-resid5t (a loc,n 9 ,canada t is alleg$ 6be 8 fix$ place ( busi;s8 7,see ,! ,que5 v4 ,william ,a4 ,dudney1 #bjjj ,,dtc #fafi472 --.,legal .3trol4 ,0:at legal "r ! non-resid5t ex]cis$ or cd ex]cise 3trol ov] ! loc,n 9 ,canada8 7,see ,! ,que5 v4 ,william ,a4 ,dudney1 #bjjj ,,dtc #fafi472 or --.,degree .( .id5tific,n4 ,6: degree ! loc,n 9 ,canada is objectively id5tifi$ )! non-resid5t's busi;s8 7,see ,! ,que5 v4 ,william ,a4 ,dudney1 #bjjj ,,dtc #fafi47 #ba  ,p]man5t e/abli%;t b#e ,di6]5t factors cd 2 relevant 9 di6]5t cases4 ,n all ! factors wd necess>ily 2 applica# 9 all cases4 ,! 4cus.n abv is only 9t5d$ 6provide "s examples ( factors t cd 2 3sid]$4 #bb