Words and Phrases - "periodical"

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