Many Corporations Carry on Business in More Than One Province

Many corporations carry on business in more than one province.Assuming a corporation from Newfoundland wishes to conduct business in Nova Scotia, the corporation will not pay tax in Nova Scotia if

A) the parent corporation sets up a branch in Nova Scotia.
B) the permanent establishment in Nova Scotia has a lower sales to wage ratio than the ratio in Newfoundland.
C) a branch treaty exists between Newfoundland and Nova Scotia.
D) business is conducted with Nova Scotia by way of direct sales from Newfoundland.