12 July 2017 Ministerial Correspondence 2017-0695331M4 F - Publicité sur des plateformes Web étrangères
ss. 19, 19.01 and 19.1 do not limit deductibility of ads on foreign websites
Ss. 19, 19.01 and 19.1 only apply to advertising in newspapers, periodicals or through broadcasting and do not limit the deduction of advertising expenses on foreign websites.