With regard to the fiscal expenditure under sections 19, 19.01 and 19.1 of the Income Tax Act (Deductibility of advertising expenses), hereafter referred to as deductions, and certain other measures concerning media: (a) does the government measure the total deductions of advertising under sections 19, 19.01 and 19.1 of the Income Tax Act for (i) newspapers, (ii) periodicals, (iii) broadcasting undertakings, (iv) internet advertising on Canadian platforms, (v) internet advertising on foreign-owned or foreign-based platforms; (b) does the government measure the fiscal expenditure under (i) section 19, (ii) section 19.01, (iii) section 19.1, (iv) for internet advertising; (c) if the government does measure the deductions and expenditure discussed in (a) and (b), is this done (i) quarterly, (ii) yearly, (iii) by province, (iv) by corporations; (d) what is the total fiscal expenditure for the last ten years, broken down by fiscal year, for deductions of advertising for (i) newspapers, (ii) periodicals, (iii) broadcasting undertakings, (iv) internet advertising on Canadian platforms, (v) internet advertising on foreign-owned or foreign-based platforms; (e) how many entities claimed these deductions in the last fiscal year; (f) does the government gather information on which advertising platforms or media, including online platforms, supply the advertising products or services for which tax deductions under sections 19, 19.01 and 19.1 of the Income Tax Act are claimed; (g) if the government does gather the information discussed in (f), what are the 20 largest platforms or suppliers, broken down by (i) the total of advertising expenses, as submitted to the government for tax deduction claims purposes, (ii) the country of billing or invoicing of the platform or supplier; (h) which entities have received the largest deductions for advertising (i) in newspapers, (ii) in periodicals, (iii) on broadcasting undertakings, (iv) on Canadian online platforms, (v) on foreign online platforms; (i) has the total fiscal expenditure for deductions in advertising increased or decreased over the last ten years and, if so, by what percentage, in the case of (i) newspapers, (ii) periodicals, (iii) broadcasting undertakings, (iv) internet advertising on Canadian platforms, (v) internet advertising on foreign-owned or foreign-based platforms; (j) if the government does not study or calculate any of the information requested in (a) through (h), why not; (k) why did the government decide in 1996 that tax deductions for advertising on online publications and media should not be subject to the same restrictions as the deductions for advertising in newspapers, periodicals and broadcasting undertakings; (l) does the government consider that advertisements purchased on foreign-based or foreign-owned platforms such as Facebook, particularly those specifically targeting demographic groups in Canada or Canadian postal codes, are advertisements directed primarily to a market in Canada as defined by the Income Tax Act; (m) does the government consider that foreign-owned or foreign-based digital platforms providing content in Canada are media; (n) since online platforms were not considered to be broadcasters in 1996, but are now important distributors of similar audiovisual content to that distributed by Canadian broadcasting undertakings, and since the CRTC currently recognizes such platforms as “new media broadcasting undertakings”, does the government consider that foreign-owned or foreign-based digital platforms distributing audiovisual content are foreign broadcasting undertakings; (o) is it the government’s position that Canadians should be denied a tax deduction under sections 19, 19.01 and 19.1 of the Income Tax Act for advertising expenses made in foreign newspapers, periodicals and other media, but should be eligible for a tax deduction under those sections for advertising expenses made on foreign online platforms; (p) has the government considered or studied the possibility of issuing new interpretations of sections 19, 19.01 and 19.1 of the Income Tax Act to include digital platforms that compete in the Canadian newspaper, periodical and broadcasting market and, if so, (i) when, (ii) why, (iii) what were the recommendations made and the conclusions of such studies; (q) has the Income Tax Rulings Directorate studied any part of sections 19, 19.01 and 19.1 of the Income Tax Act, or issued any advance income tax rulings or technical interpretations concerning these sections, in the last ten years on the subject of the digital economy and, if so, (i) when, (ii) why, (iii), what were the recommendations made and the conclusions of such studies, rulings or interpretations; (r) has the government considered or studied the possibility of amending the Income Tax Act to include digital platforms competing in the Canadian newspaper, periodical and broadcasting market and, if so, (i) when, (ii) why, (iii), what were the recommendations made and the conclusions of such studies; (s) does the government consider, in the context of the current effective duopoly in the Canadian online advertising market, within which two foreign companies control over two-thirds of advertising revenue according to a Public Policy Forum report requested by the Minister of Canadian Heritage, that the tax deduction on advertising on foreign-based media platforms could place Canadian media at a disadvantage; (t) is it the government's position that the tax deduction for advertising on foreign-based online media is fair; (u) does the government acknowledge that its fiscal policy, and particularly the tax deduction for advertising on foreign-based online media, places Canadian media at a significant competitive disadvantage in the advertising market and is contributing to the current crisis in Canadian media, as stated by two reports to the government on the state of Canadian media in the last year; (v) has the government conducted any studies on the advertising deductibility provision in sections 19, 19.01 and 19.1 of the Income Tax Act, if not why and, if so, (i) how many studies have been completed and when, (ii) do these include any studies on the specific issue of online advertising, (iii) what are the conclusions and recommendations of studies in (v)(i) and (v)(ii); (w) out of the 32 recommendations made in the January 2017 report on media, requested by the Minister of Canadian Heritage and entitled “The Shattered Mirror”, and in the Sixth Report of the Standing Committee on Canadian Heritage about media presented in June 2017, how many and which recommendations (i) have been implemented by the government, (ii) are being implemented, (iii) are likely to be implemented before October 2019, (iv) are being considered or studied, (v) will not be implemented by the government; (x) how many times have the recommendations in (w), including changes to sections 19, 19.01 and 19.1 of the Income Tax Act, been discussed between the Minister of Canadian Heritage and the Department of Canadian Heritage, and have these recommendations been raised with the Minister or Deputy Minister and, if so, has the Minister provided a response and, if so, what are the details of the response; (y) regarding the recommendations in (w), has there been any briefing to the Minister or briefing documents or docket prepared, including on changes to sections 19, 19.01 and 19.1 of the Income Tax Act and, if so, for every briefing documents or docket prepared, what is (i) the date, (ii) the title and subject matter, (iii) the department's internal tracking number; (z) following the two reports in (w), has there been a ministerial directive or recommendations to the Minister of Canadian Heritage concerning sections 19, 19.01 and 19.1 of the Income Tax Act or more broadly online advertising deductibility and, if so, what were they; (aa) what are the challenges, problems, impediments, hindrances, or obstructions that limit or otherwise affect the government’s ability to amend or reinterpret the tax deductions on online advertising and to encourage advertising in Canadian publications, media or online platforms; (bb) how many times has the government been lobbied to maintain the tax deductions under sections 19, 19.01 and 19.1 of the Income Tax Act; and (cc) since November 4, 2015, who has lobbied the government to maintain the tax deductions under sections 19, 19.01 and 19.1 of the Income Tax Act and when?
