I Many corporations carry on business in more than one province. Assuming a corporation from Province A wishes to conduct business in Province B, the corporation will not have to pay tax in Province B if A. the parent corporation sets up a branch in Province B. B. the permanent establishment in Province B has a lower sales to wage ratio than the ratio in Province A. C. a branch treaty exists between the two provinces. D. business is conducted with the other province by way of direct sales from Province A.