TERMIUM Plus®

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ALLOCATION REPRESENTATION [1 record]

Record 1 2026-01-08

English

Subject field(s)
  • Employment Benefits
  • Taxation
CONT

Representation allowances are usually expended for necessary entertainment, charitable contributions, memorials, flowers, gifts, club initiation fees and membership dues, celebrations of the national day, anniversaries and other holidays, and the like.

OBS

Representation allowance. Source: Income Tax Act, S. 6(1)(b)(iii).

French

Domaine(s)
  • Avantages sociaux
  • Fiscalité
OBS

Allocation de représentation. Source : Loi de l'impôt sur le revenu, art. 6(1)(b)(iii).

Spanish

Campo(s) temático(s)
  • Beneficios sociales
  • Sistema tributario
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