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.
February 26, 1985
Revenue Canada, Taxation Provincial & International Relations Division 875 Heron Road Ottawa, Ontario K1A 0L8
Attention: Mr. K. Harding
Dear Sirs:
Re: Canada - U.S. Income Tax Convention (1980)
We would appreciate receiving your views concerning the application of Paragraph 7 of Article XXV of the Convention in the undernoted circumstances.
During 1986, a Canadian resident, taxpayer makes an outlay or incurs an expense for:
a) advertising space in an issue of a U.S. newspaper or periodical for an advertisement directed primarily to a market in Canada, and
b) an advertisement directed primarily to a market in Canada and broadcast by a U.S. broadcasting undertaking.
In our view, the expenditures would be deductible in computing income of the Canadian resident taxpayer. Paragraph 7 of Article XXV would override the provisions of sections 19 and 19.1 which would otherwise deny the deduction.
We would appreciate receiving your comments.
Yours very truly,
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© Her Majesty the Queen in Right of Canada, 1985
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© Sa Majesté la Reine du Chef du Canada, 1985
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