The tax deductibility of foreign Internet advertising in Canada / the Honourable David Tkachuk, chair ; the Honourable Patricia Bovey, deputy chair ; the Honourable Dennis Dawson, deputy chair.: YC19-0/421-13E-PDF

"The Senate Committee on Transport and Communications report, The Tax Deductibility of Foreign Internet Advertising in Canada, recommends the government study Section 19 of the Income Tax Act, which makes advertising in newspapers, magazines and online publications a tax-deductible expense. Foreign-based companies such as Facebook and Google account for as much as 80% of Canadian online advertising revenues. Those companies compete for advertisers with traditional Canadian broadcast and print media outlets. Witnesses representing various segments of Canada’s media industry told the committee that eliminating tax deduction for ads on foreign internet news outlets could give the domestic news industry a much-needed boost. However, other witnesses told the committee that eliminating the tax deduction could put Canadian businesses at a disadvantage relative to their international competitors"--Provided by publisher.

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Publication information
Department/Agency Canada. Parliament. Senate. Standing Committee on Transport and Communications.
Title The tax deductibility of foreign Internet advertising in Canada / the Honourable David Tkachuk, chair ; the Honourable Patricia Bovey, deputy chair ; the Honourable Dennis Dawson, deputy chair.
Series title Report of the Standing Senate Committee on Transport and Communications ; [13th report, 42nd Parliament, 1st Session]
Publication type Series - View Master Record
Language [English]
Other language editions [French]
Format Electronic
Electronic document
Note(s) Issued also in French under title: La déductibilité fiscale de la publicité étrangère sur Internet au Canada.
Cover title.
"August 2018."
Includes bibliographical references.
Publishing information Ottawa : Senate, Canada, 2018.
Author / Contributor Bovey, Patricia.
Dawson, Dennis.
Tkachuk, David.
Description 24 p. : col. ill.
Catalogue number
  • YC19-0/421-13E-PDF
Subject terms News Web sites
Internet advertising
Tax deductions
Government policy
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