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I-3 - Taxation Act

Section 155
Disposition versions

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155. A taxpayer may deduct any amount the taxpayer pays as expenses incurred in making any representation relating to a business carried on by the taxpayer or to obtain a license, permit, franchise or trademark relating to that business if such representation is made
(a)  to the government of a country, province or state or to a municipal or public body performing a function of government in Canada; or
(b)  to a mandatary of a government or body mentioned in paragraph a, if such a mandatary is authorized by law to make rules or regulations relating to the business carried on by the taxpayer.
1972, c. 23, s. 143; 2017, c. 29, s. 40.
155. A taxpayer may deduct any amount he pays as expenses incurred in making any representation relating to a business carried on by him or to obtain a license, permit, franchise or trade mark relating to that business if such representation is made:
(a)  to the government of a country, province or state or to a municipal or public body performing a function of government in Canada, or
(b)  to an agency of a government or body mentioned in paragraph a, if such agency is authorized by law to make rules or regulations relating to the business carried on by the taxpayer.
1972, c. 23, s. 143.
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