4 (1) In this Act, “permanent establishment” includes branches, mines, oil wells, farms, timberlands, factories, workshops, warehouses, offices, agencies and other fixed places of business.  R.S.O. 1990, c. C.40, s. 4 (1); 2004, c. 16, s. 2 (2). Idem (2) Where a corporation carries on business through an employee or agent who has general authority to contract for the corporation or who has a stock of merchandise owned by the corporation from which the employee or agent regularly fills orders which the employee or agent receives, such employee or agent shall be deemed to operate a permanent establishment of the corporation.  R.S.O. 1990, c. C.40, s. 4 (2); 2004, c. 16, s. 2 (2). Idem (3) The fact that a corporation has business dealings through a commission agent, broker or other independent agent shall not of itself be deemed to mean that the corporation has a permanent establishment.  R.S.O. 1990, c. C.40, s. 4 (3); 2004, c. 16, s. 2 (2). Idem (4) The fact that a corporation has a subsidiary controlled corporation in a place or a subsidiary controlled corporation engaged in a trade or business in a place shall not of itself be deemed to mean that the first-mentioned corporation is operating a permanent establishment in that place.  R.S.O. 1990, c. C.40, s. 4 (4); 2004, c. 16, s. 2 (2). Idem (5) An insurance corporation is deemed to have a permanent establishment in each jurisdiction in which the corporation is registered or licensed to do business.  R.S.O. 1990, c. C.40, s. 4 (5); 2004, c. 16, s. 2 (2). Idem (6) The fact that a corporation maintains an office solely for the purchase of merchandise shall not of itself be deemed to mean that the corporation has a permanent establishment in that office.  R.S.O. 1990, c. C.40, s. 4 (6); 2004, c. 16, s. 2 (2). Idem (7) Where a corporation, otherwise having a permanent establishment in Canada, owns land in a province or territory of Canada, such land is a permanent establishment.  R.S.O. 1990, c. C.40, s. 4 (7); 2004, c. 16, s. 2 (2). Idem (8) The fact that a non-resident corporation in a taxation year produced, grew, mined, created, manufactured, fabricated, improved, packed, preserved or constructed in whole or in part anything in Canada, whether or not the corporation exported that thing without selling it prior to exportation, shall of itself, for the purposes of this Act, be deemed to mean that the corporation maintained a permanent establishment at any place where the corporation did any of those things in the taxation year.  R.S.O. 1990, c. C.40, s. 4 (8); 2004, c. 16, s. 2 (2). Idem (9) The use of substantial machinery or equipment in a particular place at any time in a taxation year of a corporation constitutes a permanent establishment of such corporation in that place for the taxation year.  R.S.O. 1990, c. C.40, s. 4 (9); 2004, c. 16, s. 2 (2). Idem (10) Where a corporation has no fixed place of business, it has a permanent establishment in the principal place in which the corporation’s business is conducted.  R.S.O. 1990, c. C.40, s. 4 (10); 2004, c. 16, s. 2 (2). Idem (11) Where a corporation does not otherwise have a permanent establishment in Canada, it has a permanent establishment in the place designated in its charter or by-laws as being its head office or registered office.  R.S.O. 1990, c. C.40, s. 4 (11); 2004, c. 16, s. 2 (2). Same, where tax liability affected by a tax treaty, etc. (12) If the liability of a corporation for tax under the Income Tax Act (Canada) is determined with reference to a tax treaty, convention or agreement with another country, the corporation does not have a permanent establishment in Ontario for the purposes of this Act if it does not have such an establishment for the purposes of the tax treaty, convention or agreement.  2002, c. 22, s. 37; 2004, c. 16, s. 2 (2). Same (13) Subsection (12) applies with respect to taxation years ending after June 17, 2002.  2002, c. 22, s. 37; 2004, c. 16, s. 2 (2). Exception — application of subs. (12), insurance corporations (14) Despite subsection (13), subsection (12) does not apply for the purposes of the tax imposed under section 74. 2021, c. 40, Sched. 4, s. 1. Section Amendments with date in force (d/m/y) 2002, c. 22, s. 37 - 09/12/2002 2004, c. 16, s. 2 (2) - 01/01/2004 2021, c. 40, Sched. 4, s. 1 - 01/01/2020 Avoidance transactions