Canco entered into supplementary service and support agreements with a corporation resident for all purposes in the Dominican Republic (the “Particular Country”) in order that NRco could provide customer support services to Canco's clients present there. Canco does not otherwise have a permanent establishment in the Particular Country but has there a Canco Employee, who does not have an authority, habitually exercised, to conclude contracts in the name of Canco. CRA stated:
[T]he mere presence of the Canco Employee in the Particular Country would not cause there to be a permanent establishment in the Particular Country of Canco under Article V of the Convention. Indeed, the Canco Employee present in the Particular Country who provides XXXXXXXXXX to Canco's clients only XXXXXXXXXX offered by NRco to Canco's clients and does not have a power that is habitually exercised to enter into contracts in the name of Canco.