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008	190401e198311##onca|||#o    f000 0 eng d
040	|aCaOODSP|beng|erda|cCaOODSP
043	|an-cn---
086	1 |aCo23-21/1983E-PDF
100	1 |aDonner, Arthur, |eauthor.
245	10|aTelevision advertising and the Income Tax Act : |ban economic analysis of Bill C-58 : draft report / |cprepared by Arthur Donner & Mel Kilman for the Department of Communications.
246	30|aEconomic analysis of Bill C-58 : |bdraft report
264	1|a[Ottawa] : |bDepartment of Communications, |cNovember 1983.
300	|a1 online resource (vi, 103, [6] pages) : |bcharts
336	|atext|btxt|2rdacontent
337	|acomputer|bc|2rdamedia
338	|aonline resource|bcr|2rdacarrier
500	|a"November 1983."
500	|aDigitized edition from print [produced by Innovation, Science and Economic Development Canada].
504	|aIncludes bibliographical references.
520	|a"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.
692	07|2gccst|aBroadcasting industry
700	1 |aKilman, Mel, |eauthor.
710	1 |aCanada. |bDepartment of Communications.
856	40|qPDF|s5.27 MB|uhttps://publications.gc.ca/collections/collection_2019/isde-ised/Co23-21-1983-eng.pdf