00000nam 2200000zi 4500 9.870371 CaOODSP 20221107163110 m o d f cr ||||||||||| 190401e198311##onca|||#o f000 0 eng d CaOODSP eng rda CaOODSP n-cn--- Co23-21/1983E-PDF Donner, Arthur, author. Television advertising and the Income Tax Act : an economic analysis of Bill C-58 : draft report / prepared by Arthur Donner & Mel Kilman for the Department of Communications. Economic analysis of Bill C-58 : draft report [Ottawa] : Department of Communications, November 1983. 1 online resource (vi, 103, [6] pages) : charts text txt rdacontent computer c rdamedia online resource cr rdacarrier "November 1983." Digitized edition from print [produced by Innovation, Science and Economic Development Canada]. Includes bibliographical references. "This study assesses the financial impacts of Bill C-58 on Canadian and U.S. TV broadcasters. Bill C-58 was an amendment to the Canadian Income Tax Act which came into effect in January of 1976. It disallowed the treatment of advertising expenditures as deductible business expenses if the advertising is directed primarily to a Canadian audience but is placed in a foreign periodical or on a foreign broadcasting station. As it relates to television, the tax amendment was designed to bring Canadian advertising expenditures on border stations in the United States back to Canada in order to strengthen the financial position of the Canadian broadcasting industry"--Executive summary, page i. gccst Broadcasting industry Kilman, Mel, author. Canada. Department of Communications. PDF 5.27 MB https://publications.gc.ca/collections/collection_2019/isde-ised/Co23-21-1983-eng.pdf