下面是直接copy的ACT原文
67.1(2) Exceptions
Subsection (1) does not apply to an amount paid or payable by a person in respect of the consumption of food or beverages or the enjoyment of entertainment where the amount
(a)...
....
(f) is in respect of one of six or fewer special events held in a calendar year at which the food, beverages or entertainment is generally available to all individuals employed by the person at a particular place of business of the person and consumed or enjoyed by those individuals.
CRA只是agent,不要说是直接写在ACT上的,就是有interpretation异议时,CRA只是代表CRA的观点,不是最终结论,court case才是。我觉得你可以直接翻ACT给她看。
67.1(2) Exceptions
Subsection (1) does not apply to an amount paid or payable by a person in respect of the consumption of food or beverages or the enjoyment of entertainment where the amount
(a)...
....
(f) is in respect of one of six or fewer special events held in a calendar year at which the food, beverages or entertainment is generally available to all individuals employed by the person at a particular place of business of the person and consumed or enjoyed by those individuals.
CRA只是agent,不要说是直接写在ACT上的,就是有interpretation异议时,CRA只是代表CRA的观点,不是最终结论,court case才是。我觉得你可以直接翻ACT给她看。