Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
MAR 16 1988
SPECIALTY RULINGS DIRECTORATE C. Higgins (613) 957-2103 Convention Expenses Subjection 20(10)
This is in reply to memorandum of January 4, 1988, concerning the XXXXXXXX convention recently held in XXXX and the deductibility of these convention expenses pursuant to subsection 20(10) of the Income Tax Act.
There is nothing in our research files to indicate that go) has received an advance ruling or other correspondence from us concerning the above convention. Although the expenses related to they) convention would not appear to be deductible pursuant to 20(1) and discussed in IT-131R , please let us know if you would like our assistance in reviewing the application of subsection 20(10) to this convention.
for Director Small Business and General Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1988
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© Sa Majesté la Reine du Chef du Canada, 1988
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