Читать книгу Kickstart Your Corporation - Andrew Feindel - Страница 31

In a word, no!

Dues for recreational or dining clubs, such as golf or tennis clubs, are not deductible expenses, even if the expense has a business purpose, as there is a specific rule in section 18(1)(l) of the Income Tax Act that prohibits the deduction of all recreational club dues. For meals and beverages consumed at golf clubs and the like, however, the deductibility rules are the same as those that would apply at other restaurants, so long as the costs are separately itemized (they are generally 50% deductible, with some exceptions). If the full charge is shown and not itemized, the full deduction is generally disallowed.

As an aside, there was a Tax Court of Canada case involving Gillis Truckways Inc. (Gillis v. The Queen—2005 TCC 782) in which a golf membership was paid for by a corporation. In that case, the CRA reassessed a taxable benefit of 100% of the cost of the membership to Mr. Gillis, who brought the case to court; the judge directed the CRA to lower the taxable benefit down to 40% of the membership cost. Maybe with a golf lobby group the current tax rules could change!