https://www.taxtmi.com/caselaws?id=277384 A non-resident corporation carrying on business in Saskatchewan is taxable only on net profit fairly attributable to business and sources within the Province. Profit earned by manufacturing operations outside Saskatchewan must be excluded from the taxable base, even if the resulting sales are received in the Province. Allocation regulations may use rough apportionment methods, but the Commissioner's assessment must still conform to the statutory scheme and cannot treat out-of-Province manufacturing profit as provincially taxable income. The proper assessment method is one that assigns to Saskatchewan only the income reasonably attributable to operations within the Province. en-us Tue, 19 Oct 1948 00:00:00 +0530 Mon, 03 Dec 2018 11:56:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277384 A non-resident corporation carrying on business in Saskatchewan is taxable only on net profit fairly attributable to business and sources within the Province. Profit earned by manufacturing operations outside Saskatchewan must be excluded from the taxable base, even if the resulting sales are received in the Province. Allocation regulations may use rough apportionment methods, but the Commissioner's assessment must still conform to the statutory scheme and cannot treat out-of-Province manufacturing profit as provincially taxable income. The proper assessment method is one that assigns to Saskatchewan only the income reasonably attributable to operations within the Province. Case-Laws Income Tax Tue, 19 Oct 1948 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277384