Canadian firms cannot get a tax deduction for advertising on US outlets that operate as "border blasters". This law is codified and somehow passed muster with NAFTA and the current "United States–Mexico–Canada Agreement (USMCA)". How do Canadian businesses get around this law? (Today it's mostly ethnic stations but in the past several stations in Bellingham, Detroit and Plattsburgh targeted audiences to the north - both radio and TV.)
The law says:
"Line 8521 – Advertising : "You can deduct expenses for advertising, including advertising in Canadian newspapers and on Canadian television and radio stations. You can also claim any amount you paid as a finder's fee"........ "You cannot deduct expenses for advertising directed mainly at a Canadian market when you advertise with a foreign broadcaster."
See for yourself:
The law says:
"Line 8521 – Advertising : "You can deduct expenses for advertising, including advertising in Canadian newspapers and on Canadian television and radio stations. You can also claim any amount you paid as a finder's fee"........ "You cannot deduct expenses for advertising directed mainly at a Canadian market when you advertise with a foreign broadcaster."
See for yourself: