Dudney v. The Queen, 99 DTC 147, [1999] 1 CTC 2267 (TCC), aff'd supra. -- summary under Article 14

The taxpayer, who was an engineer resident in the United States, was hired by a U.S. corporation ("OSG") to provide services to a Canadian oil and gas company ("Pan Canadian") pursuant to a master services agreement between OSG and Pan Canadian. In finding that the taxpayer did not have a "fixed base" in Canada for purposes of Article XIV of the Canada-U.S. Convention notwithstanding that the taxpayer spent almost a year working out of the offices of Pan Canadian, Bowie TCJ. noted that the taxpayer had no control over the premises in which he worked (they were available to him only for the purpose of the contract and his access to the building was restricted to business hours) and he was not identified with the premises in any way. Bowie TCJ. noted that although "the expression 'permanent establishment' and 'fixed base' do not have identical meanings ... they are both intended to convey the sense of a place of business which is controlled by and identified with the enterprise carrying on the business there, in the case of Article VII, or the person providing personal services, in the case of Article XIV".