Know-How and Training

Cases

International Nickel Co. of Canada Ltd. v. MNR, 71 DTC 5332 (FCTD)

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See Also

Perron-Ali v. The Queen, 2021 TCC 6 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 14.1 training expenses were eligible capital expenditures 114

Setchell v. The Queen, 2006 DTC 2279, 2006 TCC 37 (Informal Procedure)

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Shaw Flexible Tubes v. MNR, 68 DTC 443 (TAB)

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British Sugar Manufacturers, Ltd. v. Harris (1937), 21 TC 528 (C.A.)

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Administrative Policy

6 October 2017 APFF Roundtable Q. 12, 2017-0709111C6 F - Dépenses relatives à un congrès

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 20 - Subsection 20(10) non-capital convention expenses incurred as business expense may be deducted without refererence to s. 20(10) - but “historically” convention expenses viewed as capital expenditures 115

22 October 2012 External T.I. 2012-0452491E5 F - Repas fournis dans le cadre d'une formation

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 67.1 - Subsection 67.1(2) - Paragraph 67.1(2)(a) Pink Elephant followed/potential exception for training business where it breaks out meals on its invoices 203
Tax Topics - Income Tax Act - Section 67.1 - Subsection 67.1(1) trainees required to break out meal portion of their invoices even if not separately identified 83
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(h) deductibility of meal portion of training charges may be denied under s. 18(1)(h) 108

28 April 2010 External T.I. 2009-0347581E5 F - Frais de formation

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose expense incurred in course of operating real property need not have a direct effect on profit 386
Tax Topics - Income Tax Act - Section 20 - Subsection 20(10) convention expenses providing an enduring benefit may be deducted within the s. 20(10) limitations 185

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