Words and Phrases - "news programming"

a
88
b
44
c
80
d
54
e
38
f
31
g
20
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
77
s
90
t
47
u
16
v
9
w
23
y
2

12 October 2010 Internal T.I. 2010-0355761I7 F - PCMC - Dépense courante ou en capital

Summary Under
Tax Topics - Income Tax Regulations - Regulation 1106 - Subsection 1106(1) - Excluded Production - Paragraph (b) - Subparagraph (b)(i)
dealing with a currents topic does not render a program a news program

Regarding the meaning of "news programming," CRA stated:

[A] production dealing with a current events topic is not necessarily a news program and … a production dealing with a current events topic could, in certain circumstances, qualify for the CFVP tax credit … .

Words and Phrases
news programming
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense expenditure on Canadian film production can be current expense if it is only of short-term use 255