ccTLD Treatment of domain names by the Canada Revenue Agency (CRA)

  • Dear user,

    The General Data Protection Regulation (GDPR) (EU) 2016/679 is a regulation in EU law on data protection and privacy for all individuals within the European Union. As we are based in Gibraltar which is part of the EU and we have customers all over the world we are obligated to follow the new regulation as of May 25, 2018.

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    To cover all aspects of GDPR we have published a new / updated agreement (which includes our terms and privacy policy) that will become effective on May 25, 2018. It may be found at:

    Onward and upwards;

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Feb 19, 2003
Any Canadians out there would like to share how does the Canadian Revenue Agency (CRA) treat the registrations and renewals of domain names. Is it considered as expense, publicity or inventory? What about buying existing domain names. Are they treated as inventory when the acquisition cost is above a certain amount?
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