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.
XXX
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.
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, 1986
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, 1986
Email this Content