Are amounts paid by a hockey player recruiter in the course of his employment for the purchase of tickets to attend hockey games subject to s. 67.1? CRA responded:
Since a hockey game is an athletic event, we are of the view that the amounts paid by a hockey player recruiter for the purchase of tickets to hockey games are subject to section 67.1 even if these amounts were paid by a taxpayer in the course of his or her employment.
Respecting whether a gala or a recognition party organized by a professional association is entertainment for the purposes of s. 67.1, CRA stated that this was a question of fact on which it would not comment in the context of a technical interpretation.