Words and Phrases - "television"
27 March 2018 External T.I. 2017-0715561E5 - Withholding tax on royalties for streamed content
television and broadcasting included digital streaming
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Words and Phrasestelevision
|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||317|
|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||240|