Many Corporations Carry on Business in More Than One Province

Many corporations carry on business in more than one province. Assuming a corporation from Province A wishes to conduct business in Province B, the corporation will not have to pay tax in Province B if

A) the permanent establishment in Province B has a lower sales to wage ratio than the ratio in Province A.
B) the parent corporation sets up a branch in Province B.
C) business is conducted with the other province by way of direct sales from Province A.
D) a branch treaty exists between the two provinces.