Publications — 2018

From time to time, FRIENDS of Canadian Broadcasting commissions research on topics relating to its issue set. FRIENDS also benefits from research papers produced by students at Canadian law schools under the auspices of the Pro Bono Student Canada programme.

Aug 21, 2018 — Publication

Sentate Report: The Tax Deductibility of Foreign Internet Advertising in Canada

The Standing Senate Committee on Transport and Communications recommends "that the Government of Canada study the tax deductibility of foreign Internet advertising and publish a report providing its position on the matter. The report should indicate if the government intends to take actions to extend section 19 of the Income Tax Act to Internet advertising; if it does, the government should indicate the best way to do so."

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May 3, 2018 — Publication

Canada’s Digital Divide: Preserving Indigenous Communities Means Bringing Them Online

By Brad Stollery, winner of the 2018 Dalton Camp Award.

May 3, 2018 — Publication

Fighter Jets! Eclipse! What I Ate for Breakfast! – A Defence of the Unspectacular

By Georgina Beaty - Best Essay by a Post-Secondary Student, 2018 Dalton Camp Award

Apr 24, 2018 — Publication

Close the Loophole! The Deductibility of Foreign Internet Advertising

The thesis of this paper is that advertising purchased on foreign internet-delivered media that act as broadcast and newspaper services should not continue to be deemed a deductible expense under the Income Tax Act (ITA).

Apr 5, 2018 — Publication

Netflix in Canada: Binge-Watching! Tax Issues! Regulatory Uncertainty!

A report by [email protected] Management Inc. that quantifies Netflix's subscribers and revenues in Canada and discusses the public policy implications of the streaming giant's model.

Mar 27, 2018 — Publication

Information Disorder: Toward an interdisciplinary framework for research and policy-making

A comprehensive examination of information disorder including filter bubbles, echo chambers and information pollution published by the Council of Europe.