Hewlett-Packard (Canada) Co. v. Canada, 2005 DTC 976, 2005 TCC 398 -- summary under Paragraph 18(1)(l)

By services, 28 November, 2015

The costs incurred by the taxpayer in providing free accommodation as a reward to employees at various large resort hotels (such as the Deerhurst Resort) did not have their deduction prohibited by s. 18(1)(l). Woods J. stated (at p. 978) that:

"I do not think that most Canadians would describe large hotels with a range of modern amenities as 'lodges'."

Topics and taglines
Topic
Income Tax Act - s. 18(1)(l)
Words and phrases
lodge
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
335795
Extra import data
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