Know-How and Training

Cases

See Also

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 107

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 185
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 77
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) 100