Words and Phrases - "lodge"

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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...

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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...

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Words and Phrases
lodge