CRA states that hockey tickets purchased by a hockey player recruiter are subject to s. 67.1
Subject to inapplicable exceptions, s. 67.1 deems amounts expended on “entertainment” to be 50% of the expenditures. CRA stated:
Since a hockey game is an athletic event, we are of the view that the amounts paid by a hockey player recruiter for the purchase of tickets to attend hockey games are subject to section 67.1 even if these amounts were paid by a taxpayer in the course of his or her employment.
Neal Armstrong. Summary of 9 April 2018 External T.I. 2017-0714381E5 F under s. 67.1(1).