5 October 2018 APFF Roundtable Q. 8, 2018-0768791C6 F - Frais de repas -- summary under Subsection 67.1(1)

CRA effectively confirmed that by virtue of the combined operation of s. 8(4) and s. 67.1(1), the deduction for when a commissioned employee takes a client out to a restaurant within the metropolitan area of the employer is limited to 25% of the bill, i.e., a complete denial for the employee’s portion under s. 8(4) and a 50% denial for the client’s portion under s. 67.1(1).