Words and Phrases - "radiocommunication"
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) - BroadcastingInterpretation 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...