Calgary Corporation has permanent establishments in Alberta, British Columbia and Seattle in the United States. Gross revenues, Net Income and salaries and wages for each permanent establishment are: Net Income For Salaries Gross Revenue Tax Purposes And Wages Alberta $ 5,000,000 $500,000 $3,500,000 British Columbia 4,000,000 98,000 3,000,000 Seattle 4,500,000 325,000 2,000,000 Total $13,500,000 $923,000 $8,500,000 For the purposes of calculating the federal tax abatement, the percentage of income allocated to a Canadian province would be