Many corporations carry on business in more than one province. If a corporation from Province 1 wishes to conduct business in Province 2, the corporation will not make any provisional allocation to Province 2 if

Multiple Choice

• the permanent establishment in Province 2 has a lower sales to wage ratio than the ratio in Province 1.
• a branch treaty exists between Province 1 and Province 2.
• business is conducted in Province 2 by way of direct sales from Province 1.
• the parent corporation sets up a branch in Province 2.

Canada