convention

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.

30 May 2011 External T.I. 2011-0393731E5 F - Congrès -- summary under Subsection 20(10)

Before finding that the annual meeting of the members of the Corporation of Master Pipe Mechanics of Quebec (the "CMMTQ") and the MCEE trade show (Mechanics, Climate control, Electricity and Lighting), of which the CMMTQ is the co-organizer, and which offers, among other things, conventions in which all the members of the industry, whether or not members of the CMMTQ, can participate qualified as conventions, CRA stated:

By services, 28 November, 2015

Spectron Computer Corp. v. MNR, 93 DTC 1473, [1993] 2 CTC 3148 (TCC) -- summary under Regulation 2902

The taxpayer unsuccessfully argued that interest expenses incurred by it to finance the payroll cost of its R & D personnel were not made for the purpose of generating expenses, not income, and therefore were not described in Regulation 2902(a)(c). Kempo, TCJ. stated (p. 1478):

By services, 28 November, 2015

Shaver v. The Queen, 2003 DTC 2112, 2004 TCC 10 -- summary under Subsection 20(10)

Expenses incurred by the taxpayer, an Amway distributor, in attending "business training seminars" in Canada and the U.S. were found to be capital expenditures whose deduction was limited by s. 20(10). Lamarre J. stated (at p. 2119):

"... The seminars in question herein can very well be defined as formal meetings of members of an organization (Amway) that are held for business purposes and that result in the acquisition of knowledge by those attending them. Accordingly, in my view, these seminars are conventions ... ."

convention

convention

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