Does soliciting orders in Canada through an agent create a Canadian tax presence?

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.