Bill C-280
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- BILL C-280 BILL C-280
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First Session, Forty-second Parliament, 64-65 Elizabeth II, 2015-2016 |
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HOUSE OF COMMONS OF CANADA |
An Act to amend the Income Tax Act (golfing expenses)
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FIRST READING, June 1, 2016
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Mr. Tilson |
SUMMARY
This enactment amends subparagraph 18(1)(l)(i) of the Income Tax Act to permit the deduction of an expense incurred by a taxpayer for the use of a golf course or facility.
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Available on the House of Commons website at the following address:
www.ourcommons.ca
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1st Session, 42nd Parliament, 64-65 Elizabeth II, 2015-2016 |
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HOUSE OF COMMONS OF CANADA |
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BILL C-280 |
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An Act to amend the Income Tax Act (golfing expenses) |
R.S., c. 1 (5th Supp.)
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
1 Subparagraph 18(1)(l)(i) of the Income Tax Act is replaced by the following:
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(i) for the use or maintenance of property that is a yacht, a camp or a lodge, unless the taxpayer made or incurred the outlay or expense in the ordinary course of the taxpayer’s business of providing the property for hire or reward, or
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Published under authority of the Speaker of the House of Commons
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