Words and Phrases - "newspaper"

a
89
b
44
c
86
d
56
e
43
f
31
g
20
h
15
i
77
j
2
k
2
l
32
m
57
n
29
o
40
p
82
q
3
r
78
s
95
t
47
u
16
v
10
w
23
y
2

6 November 1992 T.I. 922058 (C.T.O. "Various interpretations of section 19; September 1993 Access Letter, p. 408, ¶C9-287)

Summary Under
Tax Topics - Income Tax Act - Section 19 - Subsection 19(5) - Canadian newspaper or periodical

A periodical is a publication, other than a newspaper, the issues of which appear at regular intervals of less than a year; and a newspaper is a paper printed and distributed at stated intervals to convey news and other matters of public interest.

Words and Phrases
newspaper periodical

E.W. Bickle Ltd. v. MNR, 79 DTC 5170, [1979] CTC 228 (FCA)

Summary Under
Tax Topics - Income Tax Act - Section 19 - Subsection 19(5) - Canadian newspaper or periodical

There was room for a conclusion that various publications were "newspapers" even though they consisted exclusively, or almost exclusively, of advertisements: they were not merely advertising circulars in the sense of advertising by the persons distributing them and, on the contrary, contained information (news) as to what was available in particular fields of commerce even though such information was conveyed by way of advertising by third parties who had things to sell. Accordingly, a section 28 application for review of an adverse decision by the Minister that the publications did not qualify for exemption under the Excise Tax Act as "newspapers" was allowed, with the matter being referred back for reconsideration by the Minister.

Words and Phrases
newspaper