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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. ...

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. ...

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 3.54 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 6.50 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. ...

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. ...