Does the s. 67.1 limitation apply where a taxpayer trying to secure contracts from a customer provides the individual responsible for contracts with various gifts such as a musical instrument, a Blu Ray disc player, an electronic game console, and other items totalling $15,000 in value. The Directorate responded:
In light of paragraph 18 of the Bulletin [IT-518R] … and … Stapley, we are of the view that the use of the expression "enjoyment of entertainment" refers to the act of being entertained rather than to tangible property such as a book, musical instrument or Blu Ray disc player, the use of which could potentially provide a form of entertainment.