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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Renseignements sur la publication
Ministère/Organisme Canada. Parliament. Senate. Standing Committee on Transport and Communications.
Titre 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.
Titre de la série Report of the Standing Senate Committee on Transport and Communications ; [13th report, 42nd Parliament, 1st Session]
Type de publication Série - Voir l'enregistrement principal
Langue [Anglais]
Autres langues publiées [Français]
Format Électronique
Document électronique
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.
Information sur la publication Ottawa : Senate, Canada, 2018.
Auteur / Contributeur Bovey, Patricia.
Dawson, Dennis.
Tkachuk, David.
Description 24 p. : col. ill.
Numéro de catalogue
  • YC19-0/421-13E-PDF
Descripteurs News Web sites
Internet advertising
Tax deductions
Government policy
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