{"query":"Does soliciting orders in Canada through an agent create a Canadian tax presence","matches":[{"id":"usca_agency_pre_beps","question":"Does a US–Canada dependent agent need authority to conclude contracts?","answer":"Yes — the pair carries the unmodified pre-BEPS test: an agent who has, and habitually exercises, authority to conclude contracts in the name of the resident (Article V(5)). Neither the US nor Canada applies MLI Article 12 to this pair (the US never signed the MLI), so no principal-role limb exists.","pinpoint":"Article V(5), Canada–US Convention","confidence":"settled","as_at":"10 Jul 2026","match_score":1,"treaty":"USA–Canada","quote":"has, and habitually exercises in that other State, an authority to conclude contracts in the name of the resident","quote_string_verified":true,"quote_source":"rule:PE.AGENCY.CONCLUDES.USCA"},{"id":"canada_s253b_solicitation","question":"Does soliciting orders in Canada through an agent create a Canadian tax presence?","answer":"Yes — ITA s.253(b) DEEMS a non-resident to be carrying on business in Canada where it solicits orders or offers anything for sale there through an agent or servant, whether the contract is completed inside or outside Canada, and whether the agent is independent or not. Solicitation-level conduct suffices — no authority-to-conclude gloss survives the drafting. A treaty may relieve the tax, but the filing machinery (T2 return; Reg 105 withholding) still bites.","pinpoint":"ITA s.253(b) (Canada)","confidence":"settled","as_at":"14 Aug 2026","match_score":1,"quote":"solicits orders or offers anything for sale in Canada through an agent or servant, whether the contract or transaction is to be completed inside or outside Canada","quote_string_verified":true,"quote_source":"provision:CA.ITA.253B"}],"engine":"deterministic","llm_in_path":false}