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| 02629cam 2200361za 4500 |
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| 001 | 9.860994 |
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| 003 | CaOODSP |
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| 005 | 20221107160636 |
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| 007 | cr ||||||||||| |
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| 008 | 180822s2018 onca ob f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aYC19-0/421-13E-PDF |
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| 110 | 1 |aCanada. |bParliament. |bSenate. |bStanding Committee on Transport and Communications. |
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| 245 | 14|aThe tax deductibility of foreign Internet advertising in Canada |h[electronic resource] / |cthe Honourable David Tkachuk, chair ; the Honourable Patricia Bovey, deputy chair ; the Honourable Dennis Dawson, deputy chair. |
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| 260 | |aOttawa : |bSenate, Canada, |c2018. |
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| 300 | |a24 p. : |bcol. ill. |
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| 490 | 1 |aReport of the Standing Senate Committee on Transport and Communications ; |v[13th report, 42nd Parliament, 1st Session] |
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| 500 | |aIssued also in French under title: La déductibilité fiscale de la publicité étrangère sur Internet au Canada. |
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| 500 | |aCover title. |
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| 500 | |a"August 2018." |
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| 504 | |aIncludes bibliographical references. |
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| 520 | |a"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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| 693 | 4|aNews Web sites |
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| 693 | 4|aInternet advertising |
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| 693 | 4|aTax deductions |
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| 693 | 4|aGovernment policy |
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| 700 | 1 |aBovey, Patricia. |
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| 700 | 1 |aDawson, Dennis. |
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| 700 | 1 |aTkachuk, David. |
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| 775 | 08|tLa déductibilité fiscale de la publicité étrangère sur Internet au Canada |w(CaOODSP)9.860995 |
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| 830 | #0|aReport of the Standing Senate Committee on Transport and Communications ;|v[13th report, 42nd Parliament, 1st Session]|w(CaOODSP)9.506417 |
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| 856 | 40|qPDF|s2.45 MB|uhttps://publications.gc.ca/collections/collection_2018/sen/yc19-0/YC19-0-421-13-eng.pdf |
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