5 June 1996 External T.I. 9527525 - CANADIAN ISSUE - TV PROGRAM LISTINGS

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.

Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.

Principales Questions:

Are TV Program Listings taken into consideration when determining the contents of an issue of a periodical for purposes of subparagraph (b)(vi) of the definition of "Canadian issue" in subsection 19(5) of the Act?

Position Adoptée:

No

Raisons POUR POSITION ADOPTED:

previous ruling given in 1985

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and the opinion 5-8251 (Generally, it is acceptable for the owner of a periodical to subsequently sale its contents to foreign publisher without disqualifying as a canadian issue)

		5-952752
XXXXXXXXXX                   	(613) 957-8953

Attention: XXXXXXXXXX

June 5, 1996

Dear Sirs:

Re: Subparagraph (b)(vi) of the definition of "Canadian issue" in subsection 19(5) of the Income Tax Act (the "Act")

We are replying to your letter dated October 17, 1995, wherein you requested our opinion concerning the interpretation of subparagraph (b)(vi) of the definition of "Canadian issue" in subsection 19(5) of the Act. We apologize for the delay in responding to your inquiry.

As explained in Information Circular 70-6R2, it is not the Department's practice to comment on proposed transactions other than in the form of advance income tax rulings. Taxpayers seriously contemplating proposed transactions are best advised to seek a formal ruling, submitting a complete statement of facts and issues as well as copies of all relevant documents. Should your situation involve completed transactions, you should submit all relevant facts and documentation to the appropriate tax services office for their views. We are therefore not in a position to give you a definite response as to the application of the provisions of the Act. However, we can offer you the following general comments which may be of assistance although, in certain circumstances, they may not be appropriate to your specific situation.

Subparagraph (b)(vi) of the definition of "Canadian issue" in subsection 19(5) of the Act excludes from the definition of Canadian issue, an issue of a periodical the contents of which, excluding advertisements, are substantially the same as the contents of one or more issues of one or more periodicals, that was or were printed, edited or published outside Canada. Generally, where a periodical contains a significant amount of articles with a TV program listings which provides a brief description of the program as well as the title, the channel and the time on which the program is aired, it is our opinion that the TV program listings are not taken into consideration in determining the contents of a periodical for the purposes of subparagraph (b)(vi) of the definition of "Canadian issue" in subsection 19(5) of the Act.

We trust that these comments will be of assistance to you.

Yours truly,

for Director
Resources, Partnerships and
Trusts Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch

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