28 June 2001 External T.I. 2000-0060465 F - déductibilité - frais d'internet -- attach -- Know-How and Training
internet costs incurred for investment research purposes were capital expenditures
Know-How and Training
25 May 2004 External T.I. 2003-0051291E5 F - Formation et croisière -- attach -- Know-How and Training
deducible cost of cruise that included seminars would not exceed the cost of a comparable domestic course
7 April 2006 External T.I. 2005-0152801E5 F - Remboursement de frais de scolarité -- attach -- Know-How and Training
bearing costs for its sole shareholder to get an MBA was a capital expenditure
Perron-Ali v. The Queen, 2021 TCC 6 (Informal Procedure) -- attach -- Know-How and Training
costs of training on how to invest in real estate were capital expenditures
28 April 2010 External T.I. 2009-0347581E5 F - Frais de formation -- attach -- Know-How and Training
distinction between training and convention expenses/ luncheon seminar fees on case law generally are professional deductions
22 October 2012 External T.I. 2012-0452491E5 F - Repas fournis dans le cadre d'une formation -- attach -- Know-How and Training
training expenses deductible (subject to s. 67.1(1)) provided that no new skill or qualification is acquired
6 October 2017 APFF Roundtable Q. 12, 2017-0709111C6 F - Dépenses relatives à un congrès -- attach -- Know-How and Training
convention expenses "historically" viewed as capital expenditures
Setchell v. The Queen, 2006 DTC 2279, 2006 TCC 37 (Informal Procedure) -- attach -- Know-How and Training
British Sugar Manufacturers, Ltd. v. Harris (1937), 21 TC 528 (C.A.) -- attach -- Know-How and Training
Shaver v. The Queen, 2003 DTC 2112, 2004 TCC 10 -- attach -- Know-How and Training
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