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

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

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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)

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Words and Phrases
newspaper

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

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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)

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Words and Phrases
newspaper periodical

Subsection 19(6) - Trust property

Administrative Policy

10 November 1999 T.I. 990230

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Subsection 19(8) - Non-Canadian newspaper

Administrative Policy

30 October 1997 T.I. 972760

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