B. Interprovincial allocations
The allocation of income among provinces for provincial income tax purposes is governed by the provinces themselves. The rules differ among provinces and can be very contextual. In general, however, when a taxpayer maintains permanent establishments in more than one province, income is allocated according to the proportion of gross-income earned and salaries and wages paid in those provinces. If gross revenue in a province is nil then income is allocated solely according to salaries and wages. Conversely, if salaries and wages are nil then income is allocated solely according to gross revenue.
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