Section 19

Subsection 19(1) - Limitation re advertising expense — newspapers

Administrative Policy

13 July 2017 Ministerial Correspondence 2017-0697311M4 F - Publicité sur des plateformes Web étrangères

Ss. 19, 19.01 and 19.1 do not limit the deductibility of advertising expenses on foreign web platforms, as these sections only apply to...

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6 November 1992 T.I. 922058 (C.T.O. "Various Interpretations of Section 19)

"Whether or not an advertisement is 'directed primarily to a market in Canada' ... is a question of fact. To determine this, one must consider...

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Articles

O'Callaghan, Tassé, "A Question of Balance: Report of the Task Force on the Canadian Magazine Industry", 1994.

Subsection 19(5) - Definitions

Canadian newspaper or periodical

See Also

E.W. Bickle Ltd. v. MNR, 79 DTC 5170, [1979] CTC 228 (FCA)

There was room for a conclusion that various publications were "newspapers" even though they consisted exclusively, or almost exclusively, of...

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Words and Phrases
newspaper

Arnerich v. The King, [1942] N.Z.L.R. 380 (C.A.)

In finding that a resident friendly alien was a subject of His Majesty for purposes of the Crown Suits Act, 1908 (New Zealand), Callan J. stated...

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Words and Phrases
subject

Administrative Policy

6 November 1992 T.I. 922058 (C.T.O. "Various interpretations of section 19; September 1993 Access Letter, p. 408, ¶C9-287)

A periodical is a publication, other than a newspaper, the issues of which appear at regular intervals of less than a year; and a newspaper is a...

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Words and Phrases
newspaper periodical

Subsection 19(6) - Trust property

Administrative Policy

10 November 1999 External T.I. 9902305 - NEWSPAPERS AND PERIODICALS

Although s. 19(6) does not apply where a trust is a partner in a partnership that holds rights to produce and publish a newspaper, the same...

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Subsection 19(8) - Non-Canadian newspaper

Administrative Policy

30 October 1997 External T.I. 9727605 - CANADIAN NEWSPAPER OR PERIODICAL

S.19(8) will not apply where a publication qualifies as a Canadian newspaper or periodical and the corporation holding the right to publish is...

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