T-2 - Broadcast Advertising Tax Act

Section 1 Disposition versions

1991-01-01

1. In this Act, unless the context indicates otherwise,

“purchaser” means any person who buys or takes a lease of airtime for his own purposes and not for resale, letting or re-letting;

“advertisement” means a commercial advertisement or any message of public interest of not over three minutes’ duration;

“Minister” means the Minister of Revenue.

“price of airtime” means the total amount payable for the broadcast of an advertisement, including the tax paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15), determined without reference to the input tax credit provided for in that Part;

“regulation” means a regulation made by the Government under this Act;

“station” means a radio or television broadcasting station or a cable-delivery station;

“sale” includes a sale pure and simple, a conditional sale, an instalment sale, an exchange, a lease or any other contract whereby, for a price or any other consideration, a person procures or binds himself to procure, for another person, airtime for the broadcast of an advertisement, and any contract whereby a person procures airtime for another person for the broadcast of an advertisement for a rental or price which the latter binds himself to pay.

1977, c. 29, s. 1; 1990, c. 60, s. 50.

1977-12-31

1. In this act, unless the context indicates otherwise,

“purchaser” means any person who buys or takes a lease of airtime for his own purposes and not for resale, letting or re-letting;

“advertisement” means a commercial advertisement or any message of public interest of not over three minutes’ duration;

“Minister” means the Minister of Revenue.

“price of airtime” means the total amount payable for the broadcast of an advertisement;

“regulation” means a regulation made by the Government under this act;

“station” means a radio or television broadcasting station or a cable-delivery station;

“sale” includes a sale pure and simple, a conditional sale, an instalment sale, an exchange, a lease or any other contract whereby, for a price or any other consideration, a person procures or binds himself to procure, for another person, airtime for the broadcast of an advertisement, and any contract whereby a person procures airtime for another person for the broadcast of an advertisement for a rental or price which the latter binds himself to pay.

1977, c. 29, s. 1.