[...]
Property acquired by the taxpayer after June 13, 1963 and before January 1, 1967 that would otherwise be included in Class 8 if,
(b) the property was acquired for use in Canada in a business carried on by the taxpayer that,
(v) its gross revenue from advertisements in a newspaper or magazine produced by the business,
(15) For the purposes of subsection 13(10) of the Act,
(b) a business carried on by the taxpayer is hereby prescribed as a manufacturing or processing business if,
(v) advertisements in a newspaper or magazine that was produced by the taxpayer in Canada, and
