Words and Phrases - "entertainment"
4 March 2010 Internal T.I. 2009-0337381I7 F - Sens du mot divertissement
Does the s. 67.1 limitation apply where a taxpayer trying to secure contracts from a customer provides the individual responsible for contracts with various gifts such as a musical instrument, a Blu Ray disc player, an electronic game console, and other items totalling $15,000 in value. The Directorate responded:
In light of paragraph 18 of the Bulletin [IT-518R] … and … Stapley, we are of the view that the use of the expression "enjoyment of entertainment" refers to the act of being entertained rather than to tangible property such as a book, musical instrument or Blu Ray disc player, the use of which could potentially provide a form of 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
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. 67.1? CRA responded:
Since a hockey game is an athletic event, we are of the view that the amounts paid by a hockey player recruiter for the purchase of tickets to hockey games are subject to section 67.1 even if these amounts were paid by a taxpayer in the course of his or her employment.
Respecting whether a gala or a recognition party organized by a professional association is entertainment for the purposes of s. 67.1, CRA stated that this was a question of fact on which it would not comment in the context of a technical interpretation.