Non-resident doctor working in Canada - PE or not?

[crossbordernut]

Take the case of a medical doctor who moved to the US and formally departed Canada for tax purposes in 2019, but who will continue to perform his medical services exclusively in a remote location in northern Canada by commuting back and forth. The question is whether he'll remain taxable in Canada and have to file ongoing T1s.

As a physician, he's considered a self-employed independent contractor, and the provincial health board that pays him doesn't withhold any tax. He'll be paid personally. I'm aware that under the Treaty, he'd automatically have a PE if he were to be physically present in Canada for 183 days or more in any 12-month period, but the question is, if he was careful to stay under 183 in any 12-month period, would he be deemed to have a PE anyway?

The facts are that he works out of a shared office which is always available to him, which you could call a fixed place of business, but does it come down to whether he has "control" over the workplace? He has no control over the premises, so if that were the determining factor, I think it would be safe to say that he would only be taxable in the US on his Canadian income.

Thoughts?

[nelsona]

Are you paying anything for the facilities? If so, this would likely make it a Permanent establishment.

That is not the same as a contractor who shows up at a firms place of business, performs services and leaves.