25 November 1996 External T.I. 9633465 - Advertising expenses

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:

Can we advise third party whether subsection 19(1) of the Act applies with respect to a particular publication by a particular publisher.

Position:

No comment.

Reasons:

241(1)

963346
XXXXXXXXXX B.G. Dodd
(613) 957-8953

Attention: XXXXXXXXXX

November 25, 1996

Dear Sirs:

Re: Deductibility of Advertising Expenses

We are writing in reply to your letter dated October 3, 1996.

You enquire whether, pursuant to section 19 of the Income Tax Act (the "Act"), advertisers are denied the deduction of expenses incurred for advertising in a particular publication of a particular publisher.

The Department is precluded under the Act from discussing the income tax affairs of a particular taxpayer with others unless specifically so authorized by the taxpayer. Accordingly, we are unable to comment on this matter. We would suggest that if an advertiser is in doubt about the status of a particular publication, assurance regarding section 19 of the Act should be obtained from the publisher concerned.

Yours truly,

for Director
Resources, Partnerships and
Trusts Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch