Our Ask
NGCOA Canada is calling on the Government of Canada to amend paragraph 18(1)(l)(i) of the Income Tax Act to allow businesses to claim the existing 50% business entertainment expense deduction for eligible golf-related expenses — specifically green fees and cart rentals.
Why This Change Is Needed
Under the existing tax framework, Canadian businesses may partially deduct expenses associated with a wide range of legitimate business entertainment activities, including restaurant meals, sporting events such as hockey, baseball and football games, recreational activities such as skiing, tennis, pickleball and squash, concerts, and other client entertainment settings.
Golf, however, remains explicitly excluded. This inconsistency singles out one industry despite golf serving the same legitimate business purpose — providing an environment for client meetings, relationship-building and business development.