7 April 2006 External T.I. 2005-0132981E5 F - Avantages imposables à des employés -- summary under Subsection 20(10)

Does a convention for s. 20(10) purposes include a symposium, conference, information session or formal meeting? CRA responded:

[A]s stated in … IT-131R2 [para. 1] a convention may be defined as a formal meeting of members of an organization for professional or business purposes.

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d7 import status
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