convention

Summary Under
Tax Topics - Income Tax Act - Section 20 - Subsection 20(10)
meaning of convention

Does a convention for s. 20(10) purposes include a symposium, conference, information session or formal meeting? CRA responded:

[A]s stated in...

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Words and Phrases
convention
Summary Under
Tax Topics - Income Tax Act - Section 20 - Subsection 20(10)
taxpayer need not be a member of the convention-sponsoring organization

Before finding that the annual meeting of the members of the Corporation of Master Pipe Mechanics of Quebec (the "CMMTQ") and the MCEE trade show...

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Words and Phrases
convention

Spectron Computer Corp. v. MNR, 93 DTC 1473, [1993] 2 CTC 3148 (TCC) -- summary under Regulation 2902

Full Title
Spectron Computer Corp. v. MNR, 93 DTC 1473, [1993] 2 CTC 3148 (TCC)
Summary Under
Tax Topics - Income Tax Regulations - Regulation 2902

The taxpayer unsuccessfully argued that interest expenses incurred by it to finance the payroll cost of its R & D personnel were not made for the...

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Words and Phrases
convention

Shaver v. The Queen, 2003 DTC 2112, 2004 TCC 10 -- summary under Subsection 20(10)

Full Title
Shaver v. The Queen, 2003 DTC 2112, 2004 TCC 10
Summary Under
Tax Topics - Income Tax Act - Section 20 - Subsection 20(10)

Expenses incurred by the taxpayer, an Amway distributor, in attending "business training seminars" in Canada and the U.S. were found to be capital...

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Words and Phrases
convention
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