Bill C-397
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1st Session, 41st Parliament,
60-61 Elizabeth II, 2011-2012
house of commons of canada
BILL C-397
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:
(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
Published under authority of the Speaker of the House of Commons
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Available from:
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Public Works and Government Services Canada