Tax wiki
s. 19.01
PART I — Income Tax · DIVISION B — Computation of Income · SUBDIVISION B — Income or Loss from a Business or Property · Deductions
Definitions
Not yet annotated · Text current to 2026-06-21 · section last amended 2004-08-31
Current text
The definitions in this subsection apply in this section.
advertisement directed at the Canadian market has the same meaning as the expression directed at the Canadian market in section 2 of the Foreign Publishers Advertising Services Act and includes a reference to that expression made by or under that Act. (annonce destinée au marché canadien)
original editorial content in respect of an issue of a periodical means non-advertising content
the author of which is a Canadian citizen or a permanent resident of Canada within the meaning assigned by the Immigration Act and, for this purpose, “author” includes a writer, a journalist, an illustrator and a photographer; or
that is created for the Canadian market and has not been published in any other edition of that issue of the periodical published outside Canada. (contenu rédactionnel original)
periodical has the meaning assigned by section 2 of the Foreign Publishers Advertising Services Act. (périodique)
Limitation re advertising expenses — periodicals
(2)Subject to subsections (3) and (4), in computing income, no deduction shall be made by a taxpayer in respect of an otherwise deductible outlay or expense for advertising space in an issue of a periodical for an advertisement directed at the Canadian market.
100% deduction
(3)A taxpayer may deduct in computing income an outlay or expense of the taxpayer for advertising space in an issue of a periodical for an advertisement directed at the Canadian market if
the original editorial content in the issue is 80% or more of the total non-advertising content in the issue; and
the outlay or expense would, but for subsection (2), be deductible in computing the taxpayer’s income.
50% deduction
(4)A taxpayer may deduct in computing income 50% of an outlay or expense of the taxpayer for advertising space in an issue of a periodical for an advertisement directed at the Canadian market if
the original editorial content in the issue is less than 80% of the total non-advertising content in the issue; and
the outlay or expense would, but for subsection (2), be deductible in computing the taxpayer’s income.
Application
(5)For the purposes of subsections (3) and (4),
the percentage that original editorial content is of total non-advertising content is the percentage that the total space occupied by original editorial content in the issue is of the total space occupied by non-advertising content in the issue; and
the Minister may obtain the advice of the Department of Canadian Heritage for the purpose of
determining the result obtained under paragraph (a), and
interpreting any expression defined in this section that is defined in the Foreign Publishers Advertising Services Act.
Editions of issues
(6)For the purposes of this section,
where an issue of a periodical is published in several versions, each version is an edition of that issue; and
where an issue of a periodical is published in only one version, that version is an edition of that issue.
Source: Justice Laws Website. Not an official version.
Historic text
This section has not been amended since the start of the point-in-time record on 31 August 2004.
Earlier versions: Justice Laws point-in-time versions of the Act (from 31 August 2004), and CanLII (under “Versions”). On Justice Laws, each version of section 19.01 links to the one before it.
Enacting and amending legislation
- 2001, c. 17, s. 12
Text before 2004 is found in the annual Statutes of Canada cited above. Application and coming-into-force provisions are not part of the consolidation; see the amending Acts.
Cross-references
This section refers to
References are generated from the statutory text and list other sections of the Act only.
Citation
Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 19.01.