<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
  <marc:record>
    <marc:leader>00000nam  2200000za 4500</marc:leader>
    <marc:controlfield tag="001">9.860994</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221107160636</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">180822s2018    onca    ob   f000 0 eng d</marc:controlfield>
    <marc:datafield tag="040" ind1=" " ind2=" ">
      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="043" ind1=" " ind2=" ">
      <marc:subfield code="a">n-cn---</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="086" ind1="1" ind2=" ">
      <marc:subfield code="a">YC19-0/421-13E-PDF</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="110" ind1="1" ind2=" ">
      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Parliament. </marc:subfield>
      <marc:subfield code="b">Senate. </marc:subfield>
      <marc:subfield code="b">Standing Committee on Transport and Communications.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="245" ind1="1" ind2="4">
      <marc:subfield code="a">The tax deductibility of foreign Internet advertising in Canada </marc:subfield>
      <marc:subfield code="h">[electronic resource] / </marc:subfield>
      <marc:subfield code="c">the Honourable David Tkachuk, chair ; the Honourable Patricia Bovey, deputy chair ; the Honourable Dennis Dawson, deputy chair.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">Ottawa : </marc:subfield>
      <marc:subfield code="b">Senate, Canada, </marc:subfield>
      <marc:subfield code="c">2018.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">24 p. : </marc:subfield>
      <marc:subfield code="b">col. ill.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="490" ind1="1" ind2=" ">
      <marc:subfield code="a">Report of the Standing Senate Committee on Transport and Communications ; </marc:subfield>
      <marc:subfield code="v">[13th report, 42nd Parliament, 1st Session]</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Issued also in French under title: La déductibilité fiscale de la publicité étrangère sur Internet au Canada.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Cover title.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"August 2018."</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="504" ind1=" " ind2=" ">
      <marc:subfield code="a">Includes bibliographical references.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="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.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="693" ind1=" " ind2="4">
      <marc:subfield code="a">News Web sites</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="693" ind1=" " ind2="4">
      <marc:subfield code="a">Internet advertising</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="693" ind1=" " ind2="4">
      <marc:subfield code="a">Tax deductions</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="693" ind1=" " ind2="4">
      <marc:subfield code="a">Government policy</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="700" ind1="1" ind2=" ">
      <marc:subfield code="a">Bovey, Patricia.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="700" ind1="1" ind2=" ">
      <marc:subfield code="a">Dawson, Dennis.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="700" ind1="1" ind2=" ">
      <marc:subfield code="a">Tkachuk, David.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="775" ind1="0" ind2="8">
      <marc:subfield code="t">La déductibilité fiscale de la publicité étrangère sur Internet au Canada </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.860995</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="830" ind1="#" ind2="0">
      <marc:subfield code="a">Report of the Standing Senate Committee on Transport and Communications ;</marc:subfield>
      <marc:subfield code="v">[13th report, 42nd Parliament, 1st Session]</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.506417</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">2.45  MB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2018/sen/yc19-0/YC19-0-421-13-eng.pdf</marc:subfield>
    </marc:datafield>
  </marc:record>
</marc:collection>
