6 November 2007 Internal T.I. 2005-0152091I7 F - Frais de déplacement - activité de divertissement -- summary under Subsection 67.1(1)

The taxpayer provided periodic events for its top representatives, who were independent contractors. The Directorate, after referring to the broad meaning of “in respect of,” found that the costs of return transportation of them from such events were in respect of entertainment and, thus within the s. 67.1 deduction limitation.