Words and Phrases - "lodge"

a
88
b
44
c
81
d
55
e
40
f
31
g
20
h
15
i
75
j
2
k
2
l
32
m
57
n
26
o
38
p
81
q
3
r
78
s
91
t
47
u
16
v
10
w
23
y
2

6 June 1994 External T.I. 9328785 F - Meaning of Lodge

Summary Under
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(l) - Subparagraph 18(1)(l)(i)

The word "lodge" means "an inn or resort hotel, particularly one that is a centre for recreational activities, as well [as] a dwelling occupied on a seasonal basis in connection with particular activities, such as hunting or fishing".

Words and Phrases
lodge

Hewlett-Packard (Canada) Co. v. Canada, 2005 DTC 976, 2005 TCC 398

Summary Under
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(l)

The costs incurred by the taxpayer in providing free accommodation as a reward to employees at various large resort hotels (such as the Deerhurst Resort) did not have their deduction prohibited by s. 18(1)(l). Woods J. stated (at p. 978) that:

"I do not think that most Canadians would describe large hotels with a range of modern amenities as 'lodges'."

Words and Phrases
lodge