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Response from the CRA to FRIENDS regarding the deductibility of digital advertising expenses
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Response from the CRA to FRIENDS regarding the deductibility of digital advertising expenses

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25 mai 2017

In response to FRIENDS’ January 20, 2017 submission asking the CRA’s views as to whether section 19.1 of the Income Tax Act applies to deny expenses incurred by taxpayers to advertise on foreign internet websites, the Agency responded on May 25, 2017 that an amendment to the law would be necessary in order to apply the rules in section 19.1 to advertising on foreign internet websites.

In response to FRIENDS’ January 20, 2017 submission asking the CRA’s views as to whether section 19.1 of the Income Tax Act applies to deny expenses incurred by taxpayers to advertise on foreign internet websites, the Agency responded on May 25, 2017 that an amendment to the law would be necessary in order to apply the rules in section 19.1 to advertising on foreign internet websites.

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