12 July 2017 Ministerial Correspondence 2017-0697761M4 F - Publicité des plateformes Web étrangères -- summary under Subsection 19.1(1)

After noting that the ss. 19 to 19.1 rules, which essentially deny a deduction for ads directed at the Canadian market on foreign broadcasting, newspaper and periodical outlets, “do not apply to the deductibility of advertising expenses on foreign Internet websites,” CRA stated:

The Department of Finance…is aware of this issue and of the CRA’s position.