English: 64 (g) where gross revenue is derived from services rendered in the particular province, the gross revenue is attributable to the particular permanent establishment; (h) where gross revenue is derived from services rendered in a province or country other than Canada in which the financial institution does not have a permanent establishment, if the person negotiating the contract may reasonably be regarded as being attached to the particular permanent establishment, the gross revenue is attributable to that permanent establishment; (i) where standing timber or the right to cut standing timber is sold and the timber limit on which the timber is standing is in the particular province, the gross revenue from such sale is attributable to the particular permanent establishment; and (j) gross revenue which arises from leasing land owned by the financial institution in a province and which is included in computing its income under Part I of the Income Tax Act is attributable to the permanent establishment, if any, of the financial institution in the province where the land is situated. (4) For the purposes of subsection (3), where, in a particular period, (a) the destination of a shipment of merchandise to a customer to whom the merchandise is sold by a selected listed financial institution is in a country other than Canada or the customer to whom merchandise is sold by a selected listed financial institution instructs that the shipment of merchandise be made by the financial institution to another person and the customer’s office with which the sale is negotiated is located in a country other than Canada, (b) the financial institution has a permanent establishment in the other country, and (c) the financial institution is not subject to taxation on its income under the laws of the other country, or its gross revenue derived from the sale is not included in computing the income or profit or other base for income or profits taxation by the other country, because of (i) the provisions of any taxing statute of the other country, or
French: 65 brutes provenant de la vente qui sont attribuables à l’établissement stable en cause correspondent à la proportion de ces recettes que représente le rapport entre, d’une part, les traitements et salaires versés pendant la période aux employés de cet établissement et, d’autre part, le total des traitements et salaires versés pendant la période aux employés des établissements stables de l’institution financière où les marchandises ont été produites ou fabriquées, ou produites et fabriquées; g) si elles proviennent de services rendus dans la province donnée, les recettes brutes sont attribuables à l’établissement stable en cause; h) si elles proviennent de services rendus dans une province, ou dans un pays étranger, où l’institution financière n’a pas d’établissement stable, les recettes brutes sont attribuables à l’établissement stable en cause s’il est raisonnable de considérer que la personne ayant négocié le contrat y est affectée; i) lorsqu’il est vendu du bois debout ou le droit de couper du bois debout et que la concession forestière où ce bois se trouve est située dans la province donnée, les recettes brutes provenant de la vente sont attribuables à l’établissement stable en cause; j) les recettes brutes provenant de la location d’un terrain appartenant à l’institution financière dans une province participante et comprises dans le calcul de son revenu en vertu de la partie I de la Loi de l’impôt sur le revenu sont attribuables à l’établissement stable de l’institution financière, s’il en est, situé dans la province où se trouve le terrain.