Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues:
Advertising Expense
Position TAKEN:
Reasons FOR POSITION TAKEN:
May 13, 1994
Audit Directorate Merchandising, Manufacturing
Audit Programs Division and Partnerships Section
Mr. J.P. Lavigne, Director Franklyn S. Gillman
957-8953
Attention: Michael Chun
7-941202
Section 19 of the Income Tax Act (the "Act")
This is in reply to your memorandum of May 2, 1994 wherein you requested our comments of a draft fact sheet regarding the above mentioned section of the Act. Attached please find our recommended version.
Acting Director
Manufacturing Industries, Partnerships
and Trusts Division
Rulings Directorate
Legislative and Intergovernmental
Affairs Branch
FACT SHEET
Deductibility of Advertising Expenses
In general terms, section 19 of the Income Tax Act provides that no deduction shall be made in respect of an otherwise deductible expense of a taxpayer for advertising space in an issue of a newspaper or periodical for an advertisement directed primarily to a market in Canada, subject to certain Canadian content requirements.
Revenue Canada is committed to helping advertisers and businesses to understand their rights and obligations under the Income Tax Act. For more information on section 19, clients may contact a Revenue Canada Office.
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1994
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1994
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