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  1. Foreign Publishers Advertising Services Act - S.C. 1999, c. 23 (Section 3)
    Marginal note:Supplying advertising services
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    • Marginal note:Deemed foreign publisher — control

      (3) For the purpose of this Act, a person who supplies advertising services by means of a periodical that they have the right to produce or publish and who is controlled in any manner by a person or entity that is not a Canadian that results in control in fact, whether directly through the ownership of securities or indirectly through a trust, an agreement, an arrangement or otherwise, is deemed to be a foreign publisher.

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    • (7) For the purpose of subsection (6), persons are related to each other if they are related persons within the meaning of subsections 251(2) to (6) of the Income Tax Act, except that

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      • (b) references in those subsections to “shares” and “shareholders”, in relation to a partnership or joint venture, are to be read as references to “rights” and “members”, respectively.



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