Before finding that the annual meeting of the members of the Corporation of Master Pipe Mechanics of Quebec (the "CMMTQ") and the MCEE trade show (Mechanics, Climate control, Electricity and Lighting), of which the CMMTQ is the co-organizer, and which offers, among other things, conventions in which all the members of the industry, whether or not members of the CMMTQ, can participate qualified as conventions, CRA stated:
[I]t is not necessary for the taxpayer to be a member of the organization responsible for the convention, but the taxpayer’s presence at the convention must be related to the business the taxpayer carried on or the profession the taxpayer practises.
However, we reiterate that under subsection 8(2), employees cannot under any circumstances deduct expenses incurred to attend conferences in computing their income.