Section 19.1

Subsection 19.1(1) - Limitation re advertising expense on broadcasting undertaking

Administrative Policy

12 July 2017 Ministerial Correspondence 2017-0697761M4 F - Publicité des plateformes Web étrangères

After noting that the ss. 19 to 19.1 rules, which essentially deny a deduction for ads directed at the Canadian market on foreign broadcasting,...

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20 June 2017 Ministerial Correspondence 2017-0697751M4 - Deductibility of foreign online advertising

After noting that ss. “19, 19.01, and 19.1… limit or deny the deductibility of expenses for advertising in a broadcast or an issue of a...

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23 November 1999 External T.I. 9907815 - SECTION 19.1 - IS THIS ADVERTISING19.1

A fee paid "for the purpose of preventing or limiting others from advertising during certain time slots or controlling who can advertise in...

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Subsection 19.1(2) - Exception

Administrative Policy

18 July 1991 Memorandum (Tax Window, No. 6, p. 13, ¶1360)

Discussion of factual criteria respecting whether a particular advertisement is directed primarily to a market in Canada.

Where an advertisement...

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