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I-3 - Taxation Act

Section 159.7
Disposition versions

Full text
159.7. A taxpayer may deduct in computing income, in respect 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, only 1/2 of the amount of that outlay or expense if
(a)  the space occupied by the original editorial content in the issue is less than 80% of the space occupied by the total non-advertising content in the issue; and
(b)  the outlay or expense would, but for this section, be deductible in computing the taxpayer’s income.
2003, c. 2, s. 55.
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