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.
RE: Subsection 212(5) of the Income Tax Act (the "Act")
This is in reply to your letter of May 5, 1986 asking for our confirmation that television programming transmitted by cable constitutes television for purpose of subsection 212(5) of the Act.
Our Comments
It is the Department's position where television programming originates in film or videotape and is transmitted by satellite or other means to Canadian pay T.V., cable operators who convey it by cable into the homes of individual subscribers, that the payment therefore is considered to be for use in connection with television and thus subject to the withholding provisions of subsection 212(5) of the Act. The rate of 25% may be reduced to 10% by virtue of Article XII of the 1980 Canada-U.S. Treaty if the -signal originates in the U.S.
We trust that our comments have satisfactorily replied to your inquiry.
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© Her Majesty the Queen in Right of Canada, 1986
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© Sa Majesté la Reine du Chef du Canada, 1986
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