Words and Phrases - "periodical"

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...

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Words and Phrases
newspaper periodical