entertainment

Does the s. 67.1 limitation apply where a taxpayer trying to secure contracts from a customer provides the individual responsible for contracts with various gifts such as a musical instrument, a Blu Ray disc player, an electronic game console, and other items totalling $15,000 in value. The Directorate responded:

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.