The Canada/U.S. tax treaty permits Canadian taxation of business income earned by a U.S. business that has a "permanent establishment" in Canada. The treaty also indicates that, in some situations, an individual can be considered to be a permanent establishment for the purposes of this rule. Describe these situations.

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The Answer of The Canada/U.S. tax treaty permits Canadian taxation of business income earned by a U.S. business that has a "permanent establishment" in Canada. The treaty also indicates that, in some situations, an individual can be considered to be a permanent establishment for the purposes of this rule. Describe these situations.