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

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

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23 November 1999 TI 990781

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Subsection 19.1(2) - Exception

Administrative Policy

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

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