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.
D.S. Delorey (613)957-2129
May 21, 1986
Dear XXXX
This is in reply to your letter of March 16 concerning the deductibility of costs incurred in attending seminars.
The particular seminars, held in Hawaii in April and May of this year, are entitled XXXX and XXXX, and are sponsored by the XXXX.
It has been our experience that seminars of this nature represent conventions. The Income Tax Act provides for the deductibility of expenses incurred in attending no more than two conventions in any one taxation year, to the extent that the expenses can be related to the taxpayer's professional practice and are reasonable in the circumstances. However, to be deductible, the expenses must be incurred in attending a convention that is held within the territorial scope of the sponsoring organization. It is our view that Hawaii is not within the territorial scope of the XXXX and, consequently, expenses incurred by you in attending the subject conference would appear not to be deductible.
However, a definite determination would be made by officials of the relevant district taxation office once all the facts are known. Accordingly, should you wish to follow up on this matter, we suggest that you contact officials in the St. John's District Taxation Office. For your perusal, we are enclosing a copy of Interpretation Bulletin IT-131R which discusses the deductibility of costs incurred in attending conventions.
We trust that the above comments will be of assistance.
Yours truly,
ORIGINAL SIGNED BY Wm. R. McColm for Director Reorganizations and Non-Resident Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch
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