is defined for purposes of the GST in subsection 123(1) of the Excise Tax Act. The definition refers to a fixed place of business of a particular person and, in some circumstances, a fixed place of business of another person, through which the particular person makes supplies. For certain purposes under the HST, the definition of permanent establishment will be based on the definitions in the Income Tax Act Regulations that are used for the allocation of taxable income to the provinces.

a fixed place of business that includes, but is not limited to, a place of management, a branch or an office

a fixed place of business through which the business is carried on and includes an agent having authority to contract)