Words and Phrases - "profession"
Institute of Leisure and Amenity Management v. C. & E. Cmners, [1988] BTC 5160 (Q.B.D.)
Summary Under
Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(i) - Subparagraph 8(1)(i)(i)leisure and amenity management was not a profession
The members of a non-profit organization formed to provide a central organization for persons described as engaged in the "profession" of leisure...
Words and Phrases
profession