Words and Phrases - "newspaper"

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

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...

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Words and Phrases
newspaper periodical

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

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

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Words and Phrases
newspaper