Meaning of ‘Permanent Establishment’ in Article 5 of Double Tax Conventions
Bibliographic record
Abstract
The Knights of Columbus case and its companion case American Income Life Insurance Company v Canada were decisions by Miller J in the Tax Court of Canada concerning the taxation of the Canadian insurance operations of the American entities. The operations of the Knights in Canada were quite substantial involving approximately 250 people working as either field agents, general agents or in other more senior roles. Revenue Canada had taken the view that a permanent establishment existed in Canada. Consequently they asserted that business profits attributable to that permanent establishment should be subject to Canadian tax. This was upon the basis that either the use of the agents' homes constituted a fixed place of business, or alternatively, because a permanent establishment was deemed to exist because business was conducted through non-independent agents who had the authority to conclude contracts in the name of the Knights. In a very well reasoned judgment Miller J concluded the Knights did not have a permanent establishment in Canada. This was because neither the field agents, nor the general agents, had the requisite authority to conclude contracts on behalf of the Knights. Additionally, the Knights did not have a fixed place of business in Canada in that they did not carry on their business through the homes of the field agents. This was due to the fact that they had no right of disposition over these premises. Expert evidence was given as to the inference arising from the selective use of clauses in Canada's treaty network.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.004 | 0.007 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.001 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.005 | 0.014 |
| Scholarly communication | 0.008 | 0.005 |
| Open science | 0.002 | 0.004 |
| Research integrity | 0.005 | 0.008 |
| Insufficient payload (model declined to judge) | 0.008 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".