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: Is an annual telephone directory a periodical?
Position: No.
Reasons: Policy and discussion with CAVCO
XXXXXXXXXX 982876
S. Tevlin
Attention: XXXXXXXXXX
March 10, 1999
Dear Sirs:
Re: Advertising in Foreign Publications
We are writing in response to your letter dated November 3, 1998 wherein you requested our comments with respect to advertising by Canadian businesses in printed telephone directories that are published in the United States for distribution in Canada.
The situation described in your letter is an actual fact situation and written confirmation of the tax implications inherent in proposed transactions are given by this Directorate only where the transactions are the subject of an advance income tax ruling request submitted in the manner set out in Information Circular 70-6R3 (“IC-70-6R3”), copy attached.
Consequently, we can only offer the following general comment.
As discussed in our telephone conversation of February 9, 1999, it is our position that an annual telephone directory is not to be considered a periodical for the purpose of section 19 of the Income Tax Act.
The forgoing comment is given in accordance with the practice referred to in paragraph 21 of IC-70-6R3, and is not binding on Revenue Canada.
We trust our comment will be of assistance to you.
Yours truly,
for Director
Resources, Partnerships and Trusts Division
Income Tax Rulings and Interpretations Directorate
Policy and Legislation Branch
Attachment
- 1 -
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, 1999
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, 1999
Email this Content