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I-3 - Taxation Act

Section 159.4
Disposition versions

Full text
159.4. In computing income, no deduction shall be made by a taxpayer in respect of an otherwise deductible outlay or expense of the taxpayer for advertising space in an issue of a newspaper for an advertisement directed primarily to a market in Canada unless
(a)  the issue is a Canadian issue of a Canadian newspaper; and
(b)  the issue would be a Canadian issue of a Canadian newspaper were it not that the issue was typeset or printed entirely in the United States or partly in the United States and partly in Canada.
2003, c. 2, s. 55.
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