Words and Phrases - "entertainment"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
73
s
85
t
44
u
14
v
8
w
20
y
2
“
1

4 March 2010 Internal T.I. 2009-0337381I7 F - Sens du mot divertissement

Summary Under
Tax Topics - Income Tax Act - Section 67.1 - Subsection 67.1(1)
s. 67.1 limitation does not apply to gifts of equipment used to entertain the recipient

Does the s. 67.1 limitation apply where a taxpayer trying to secure contracts from a customer provides the individual responsible for contracts...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
entertainment
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) gifts of entertainment equipment by taxpayer to an employee of a customer responsible for purchases are includible in that individual’s income 63

9 April 2018 External T.I. 2017-0714381E5 F - Application de l'article 67.1

Summary Under
Tax Topics - Income Tax Act - Section 67.1 - Subsection 67.1(1)
hockey game tickets purchased by a hockey player recruiter are subject to s. 67.1

Are amounts paid by a hockey player recruiter in the course of his employment for the purchase of tickets to attend hockey games subject to s....

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
entertainment