29 March 1990 Administrative Letter 59566 F - Food and Entertainment Expenses Limitation

By services, 18 January, 2022
Official title
Food and Entertainment Expenses Limitation
Language
French
CRA tags
67.1(2)(e)
Document number
Citation name
59566
Severed letter type
Administrative Letter
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
633124
Extra import data
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"field_release_date_new": "1990-03-29 07:00:00",
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Main text
19(1) File No. 5-9566
  J.D. Jones
  (613) 957-2104

March 29, 1990

Dear Sirs:

Re:  80% Food and Entertainment Expense Limitation Paragraph 67.1(2)(e) of the Income Tax Act (the "Act")

This is in reply to your letter of February 6, 1990, wherein you requested we review the information concerning the interpretation of paragraph 67.1(2)(e) of the Act as set out in our previous letter of June 6, 1989, and provide you with any updated comments.

We have reviewed the comments contained in our previous letter and advise we have made the Department of Finance aware of the points you gave raised but are unable to provide you with a definitive reply with respect to the specific situations raised in your letter.

We regret we are unable to be of assistance.

Yours truly,

for DirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch