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. : Co23-21/1983E-PDF
"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.
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.870371&sl=1
| Ministère/Organisme | Canada. Department of Communications. |
|---|---|
| Titre | 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. |
| Variante du titre | Economic analysis of Bill C-58 : draft report |
| Type de publication | Monographie |
| Langue | [Anglais] |
| Format | Électronique |
| Document électronique | |
| Note(s) | "November 1983." Digitized edition from print [produced by Innovation, Science and Economic Development Canada]. Includes bibliographical references. |
| Information sur la publication | [Ottawa] : Department of Communications, November 1983. |
| Auteur / Contributeur | Donner, Arthur, author. Kilman, Mel, author. |
| Description | 1 online resource (vi, 103, [6] pages) : charts |
| Numéro de catalogue |
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| Descripteurs | Broadcasting industry |