Words and Phrases - "newspaper"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

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

Summary Under
Tax Topics - Income Tax Act - Section 19 - Subsection 19(5) - Canadian newspaper or periodical

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
newspaper periodical

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

Summary Under
Tax Topics - Income Tax Act - Section 19 - Subsection 19(5) - Canadian newspaper or periodical

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

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
newspaper