Words and Phrases - "convention"
7 April 2006 External T.I. 2005-0132981E5 F - Avantages imposables à des employés
meaning of convention
Does a convention for s. 20(10) purposes include a symposium, conference, information session or formal meeting? CRA responded:
[A]s stated in...
Words and Phrases
convention| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) | measuring 3 hours of overtime to justify meal allowance | 140 |
30 May 2011 External T.I. 2011-0393731E5 F - Congrès
taxpayer need not be a member of the convention-sponsoring organization
Before finding that the annual meeting of the members of the Corporation of Master Pipe Mechanics of Quebec (the "CMMTQ") and the MCEE trade show...
Words and Phrases
conventionSpectron Computer Corp. v. MNR, 93 DTC 1473, [1993] 2 CTC 3148 (TCC)
The taxpayer unsuccessfully argued that interest expenses incurred by it to finance the payroll cost of its R & D personnel were not made for the...
Words and Phrases
convention| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) | 87 | |
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 112 |
Shaver v. The Queen, 2003 DTC 2112, 2004 TCC 10
Expenses incurred by the taxpayer, an Amway distributor, in attending "business training seminars" in Canada and the U.S. were found to be capital...
Words and Phrases
convention