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For more information, see Convention expenses for business and professional. ... The convention organizer may not show these amounts separately on your bill. ... Example Cathy attended a two-day convention in May 2017 that cost her $600. ...

For more information, see Convention expenses for business and professional. ... The convention organizer may not show these amounts separately on your bill. ... Example Cathy attended a two-day convention in May 2024 that cost her $600. ...

These include: Fees for preparing SR&ED claims (see section 4.8.1) Cost to attend conventions or conferences (see section 4.8.2) Interest expenses (see section 4.8.3) 3.1.2 Expenditures that are not directly related Certain expenditures, including salary or wages, that relate to the general administration or management of a business are generally not allowable for SR&ED purposes. ... The Queen 4.8.2 Cost to attend conventions or conferences Only the expenditures for technical conventions or conferences specific to the SR&ED project or its technology can be directly related and incremental to the prosecution of SR&ED. ... Legislative References Income Tax Regulations Paragraph 2900(2)(c) Other expenditures directly related and incremental to the prosecution of SR&ED – Traditional method Clause 2902(a)(i)(F) Prescribed expenditure – Convention and conference 4.8.3 Interest expenses Interest expenses incurred on money borrowed for the prosecution of SR&ED are deductible as an SR&ED expenditure only to the extent that the borrowed money is used to pay SR&ED expenditures that are otherwise allowable SR&ED expenditures. ...

Convention expenses You can deduct the cost of attending up to two conventions a year. ... This second limit may not apply if an organization from another country sponsors the convention and the convention relates to your business or professional activity. ... Example Cathy attended a two-day convention in May 2016 that cost her $600. ...

Tax Convention 3.57 Plans or arrangements established in Canada described in paragraph 3 of Article XVIII (Pensions and Annuities) of the Convention between Canada and the United States with Respect to Taxes on Income and on Capital include superannuation, pension, or other retirement arrangements. ... “In trust for” accounts 5.52 Many financial institutions open accounts under an “in trust for” (ITF) convention but there is no consistent industry approach to ITF account naming conventions. ... The financial institution opens the account using the ITF naming convention. ...

**Board of Directors meetings, Executive Board meetings, conventions, conferences and committee meetings 14.12 Subject to operational requirements, the Employer shall grant leave without pay to a reasonable number of employees to attend: meetings of the Board of Directors of the Alliance, meetings of the National Executive of the Components, Executive Board meetings of the Alliance, Conventions, and conferences of the Alliance, the Components, the Canadian Labour Congress, and the Territorial and Provincial Federations of Labour; Alliance recognized committee meetings of the Alliance, the components, the Canadian Labour Congress and the territorial and provincial Federations of Labour. ... The following activities shall be deemed to be part of career development: a course given by the Employer; a course offered by a recognized academic institution; a seminar, convention, or study session in a specialized field directly related to the employee's work. 50.02 Upon written application by the employee, and with the approval of the Employer, career development leave with pay may be given for any one of the activities described in clause 50.01. ...

You can also file Form GST106, Information on claims paid or credited for foreign conventions and tour packages, along with your return. Information on claims paid or credited for foreign conventions and tour packages (Form GST106) If you paid or credited rebate amounts for foreign conventions or tour packages, and you claimed a deduction on your GST/HST return for the amount of GST/HST you paid or credited, then you must file this form. ...

Residents and Regulation 102 Waivers BTS Regulation 102 Waiver Guidelines The following provides information on how Article XV, Income from Employment, of the Canada- United States Income Tax Convention will be applied in respect of income from employment services provided in Canada by US residents. ... Canada- US Income Tax Convention (1980), Article XV- Income from Employment Under paragraph 1 of Article XV, salary, wages and other similar remuneration derived by a resident of the United States (US) in respect of employment services provided in Canada are taxable in the United States, unless the employment is exercised in Canada. ...

Sometimes, convention fees include the cost of food, beverages, or entertainment. The convention organizer may not show these amounts separately on your bill. ... Food, beverages, or entertainment at a convention do not include incidental items such as coffee and doughnuts available at convention meetings or receptions. ...

Overnight recreational camps operating or managing overnight recreational camps, such as: children's camps family vacation camps outdoor adventure retreats wilderness camps Recreational facilities operating or managing a facility or providing services that enable patrons to participate in recreational activities, including: downhill and cross-country ski/snowboard areas, including: ski lifts and tows equipment rental services provided at the area ski/snowboard instruction services provided at the area operation of docking and storage facilities for pleasure-craft owners, with or without related activities, such as: retailing fuel and marine supplies boat repair and maintenance rental service operation and maintenance of recreation and amusement facilities and services, including maintaining non-gambling coin-operated amusement devices located in a business operated by others aerobic dance centres amateur sports clubs, teams or leagues archery or shooting ranges ballrooms or dance halls billiard or pool halls bocce ball courts body building studios bungee jumping facilities curling clubs fitness and recreational sports centres mini golf and bowling gymnasiums handball, racquetball, squash or tennis clubs recreational go-cart tracks laser tag facilities paintball facilities physical fitness facilities ping pong parlours river rafting rock climbing facilities skating rinks swimming pools tennis courts trampoline facilities wave pools Not eligible operating or managing one of these facilities, or providing services that enable patrons to participate in one of these recreational activities: golf golf instruction golf courses golf driving ranges golf clubhouses country clubs professional sports clubs, teams or leagues facilities used primarily by professional sports clubs, teams or leagues Restaurants and food services preparing and serving meals, snacks and beverages made to order for immediate consumption on or off the premises, such as: restaurants food trucks cafeterias catering services coffee shops food concessions bars pubs nightclubs Not eligible facilities primarily engaged in retailing food or beverage products, such as: supermarkets grocery stores convenience stores suppliers to restaurant and food services businesses Sightseeing and scenic tours organizing, promoting or supporting scenic and sightseeing tours, such as: air-boat rides charter fishing services dog sledding tour horse-drawn sightseeing rides hot-air balloon rides scenic and sightseeing aerial cable cars, tramways and gondolas sightseeing boat excursion operation scenic and sightseeing bus transportation scenic and sightseeing monorails scenic and sightseeing railroads scenic and sightseeing trolley operation sightseeing or dinner cruises steam train excursions whale watching excursions Not eligible the sale of goods that promotes or supports sightseeing and scenic tours Travel agencies and tour operators operating a travel agency or as a tour operator acting as an agent in selling travel, tour, and accommodation services for: tour operators transportation companies short-term lodging establishments arranging, assembling and marketing tours Tourism promotion promoting a destination or region in Canada for the purpose of attracting tourism Not eligible the sale of goods that promotes a destination or region for the purpose of attracting tourism Trade shows, festivals, weddings, and conventions organizing, planning, hosting, promoting or supporting conventions, trade shows, festivals, or weddings, parties and similar events including: banquet hall rentals dance hall rentals formal clothing and costume rental party and wedding consultants party supply rentals reception hall rentals rental of facilities for conventions tent rentals wedding and special event photography wedding chapels Not eligible the sale of goods that supports or promotes conventions, trade shows, festivals or weddings, parties and similar events, such as: the sale of formal clothing Subsidies you may qualify for Find out what other criteria you need to meet to be eligible for the THRP, or how you may get a different current COVID-19 business subsidy. ...