Words and Phrases - "broadcasting"

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

27 March 2018 External T.I. 2017-0715561E5 - Withholding tax on royalties for streamed content

Summary Under
Tax Topics - Statutory Interpretation - Interpretation Act - Section 35 - Subsection 35(1) - Broadcasting
Interpretation Act definition of broadcasting not applicable to Treaty interpretation of those words

Canco streams movies and TV shows (the “digital content”) to its Canadian and foreign subscribers (who pay monthly fees) through a TV video...

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Words and Phrases
broadcasting radiocommunication
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 212 - Subsection 212(5) NR fee for streamed films and TV shows taxable under s. 212(5) only re Canadian use or reproduction 329
Tax Topics - Treaties - Income Tax Conventions - Article 12 television and broadcasting included digital streaming 349