Words and Phrases - "facility"

a
85
b
44
c
75
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
54
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2
“
1

22 January 2010 Internal T.I. 2009-0346971I7 F - Événement ayant lieu dans un club de golf

Summary Under
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(l) - Subparagraph 18(1)(l)(i)
“facility” does not include a golf club's dining room, reception rooms, conference rooms, lounges or bar

At a golf day organized for all its employees, the company pays for the green fees, the rental of golf equipment, and the food (shown separately...

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Words and Phrases
facility
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 67.1 - Subsection 67.1(2) - Paragraph 67.1(2)(f) 67.1(2)(f) exclusion can apply to meals provided at a golf club 232