I-3 - Taxation Act

Section 159.6 Disposition versions

2007-11-07

159.6. In this subdivision,

“advertisement directed at the Canadian market” has the meaning assigned by subsection 1 of section 19.01 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement);

“author” includes a writer, a journalist, an illustrator and a photographer;

“original editorial content” of an issue of a periodical means non-advertising content

(a)  the author of which is a Canadian citizen or a permanent resident within the meaning of the Immigration and Refugee Protection Act (Statutes of Canada, 2001, chapter 27); or

(b)  that is created for the Canadian market and has not been published in any other edition of that issue published outside Canada;

“periodical” has the meaning assigned by subsection 1 of section 19.01 of the Income Tax Act.

For the purposes of the definition of “original editorial content” in the first paragraph, the following rules apply:

(a)  where an issue of a periodical is published in several versions, each version is an edition of that issue; and

(b)  where an issue of a periodical is published in only one version, that version is an edition of that issue.

2003, c. 2, s. 55; 2007, c. 12, s. 42.

2006-03-01

159.6. In this subdivision,

“advertisement directed at the Canadian market” has the meaning assigned by subsection 1 of section 19.01 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement);

“author” includes a writer, a journalist, an illustrator and a photographer;

“original editorial content” of an issue of a periodical means non-advertising content

(a)  the author of which is a Canadian citizen or a permanent resident within the meaning of the Immigration Act (Revised Statutes of Canada, 1985, chapter I-2); or

(b)  that is created for the Canadian market and has not been published in any other edition of that issue published outside Canada;

“periodical” has the meaning assigned by subsection 1 of section 19.01 of the Income Tax Act.

For the purposes of the definition of “original editorial content” in the first paragraph, the following rules apply:

(a)  where an issue of a periodical is published in several versions, each version is an edition of that issue; and

(b)  where an issue of a periodical is published in only one version, that version is an edition of that issue.

2003, c. 2, s. 55.