TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DUTY ENTERTAINMENT EXPENSES [1 record]
Record 1 - internal organization data 2016-03-09
Record 1, English
Record 1, Subject field(s)
- Customer Relations
- Marketing
- Taxation
Record 1, Main entry term, English
- entertainment expenses
1, record 1, English, entertainment%20expenses
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
- public relations expenses 2, record 1, English, public%20relations%20expenses
plural
- duty entertainment expenses 2, record 1, English, duty%20entertainment%20expenses
plural
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
As part of broadening the tax base to permit lower tax rates, the deduction for business meals (including food and beverages) and entertainment expenses (such as accommodation at a resort and tickets for the theatre, a concert, athletic event or other performance) will be limited to 80 per cent of their cost. 3, record 1, English, - entertainment%20expenses
Record number: 1, Textual support number: 1 OBS
Source: Income Tax Regulations, S.2902(D). 4, record 1, English, - entertainment%20expenses
Record 1, French
Record 1, Domaine(s)
- Relations avec la clientèle
- Commercialisation
- Fiscalité
Record 1, Main entry term, French
- frais de représentation
1, record 1, French, frais%20de%20repr%C3%A9sentation
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- frais de réception 2, record 1, French, frais%20de%20r%C3%A9ception
correct, masculine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Coûts engagés, par exemple par le service des relations publiques de l'entité, en vue de consolider les liens avec la clientèle ou d'en créer de nouveaux. 2, record 1, French, - frais%20de%20repr%C3%A9sentation
Record number: 1, Textual support number: 1 CONT
Dans le cadre de l'élargissement de l'assiette de l'impôt pour permettre d'abaisser les taux d'imposition, la déduction relative aux repas d'affaires (aliments et boissons) ainsi qu'aux frais de représentation (comme les frais de séjour en villégiature et les billets de théâtre, de concert, de rencontre sportive ou autre spectacle) sera limitée à 80 pour cent de leur coût. 3, record 1, French, - frais%20de%20repr%C3%A9sentation
Record number: 1, Textual support number: 1 OBS
Source pour «frais de représentation» : Règlement de l'impôt sur le revenu, article 2902(D). 4, record 1, French, - frais%20de%20repr%C3%A9sentation
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Relaciones con los clientes
- Comercialización
- Sistema tributario
Record 1, Main entry term, Spanish
- gastos por relaciones públicas
1, record 1, Spanish, gastos%20por%20relaciones%20p%C3%BAblicas
masculine noun, plural
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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