Close the Loophole! The Deductibility of Foreign Internet Advertising
Apr 24, 2018
Peter Miller, P. Eng, LL.B.
David Keeble, B.A., B. Mus.
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).