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Hi. Tricky cross-border question. I am now a non-resident of Canada, having formally exited Canada to become a US resident in 2019. However, I am a self-employed medical doctor (independent contractor) and I only practice in a remote location in northern Canada, so I will continue to perform my medical services exclusively in Canada. That said, the office does not belong to me, it is shared and I don't own it or pay rent there, but you could say that it's always available to me to work at and I work exclusively from that office. I was doing research on the Canada / US Treaty, and it would appear (not 100% certain) that based on these facts, I have a PE in Canada and therefore my medical income would be Canadian-source and taxable in Canada? Do you agree or think there's any position that my income would only be taxable in the USA where I reside? The provincial health board that pays me will NOT be withholding any Canadian income tax from the income I will earn. Do you think I still have an obligation in the future to file Canadian income tax returns in my situation as a non-resident earning potentially Canadian source income?
I don't believe that the workplace in Canada constitutes a permanent establishment for your business because you have no control over the workplace.
However, the answer to 'country of taxation' depends on whether you are operating your business through a corporation or as a sole proprietor (i.e. not incorporated). If your business is incorporated in Canada (or a Canadian province), then your business is a tax resident of Canada and is liable for Canadian corporate taxes.
On the other hand, if you are a sole proprietor, you will be taxable in Canada on the professional income earned in Canada if two conditions are met: (a) the total gross income earned by you from Canadian contracts exceeds 50% of the total gross income of your business, and (b) you are physically present in Canada for 183 days or more in any 12 month period. If these two conditions are not met, you will only be taxable in the US on your Canadian income.