Subsection 19(1) - Limitation re advertising expense — newspapers
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...
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...
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
E.W. Bickle Ltd. v. MNR, 79 DTC 5170,  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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Arnerich v. The King,  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...
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...
Subsection 19(6) - Trust property
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...
Subsection 19(8) - Non-Canadian newspaper
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...