An Act to amend the Income Tax Act (golfing expenses)

This bill was last introduced in the 42nd Parliament, 1st Session, which ended in September 2019.


David Tilson  Conservative

Introduced as a private member’s bill. (These don’t often become law.)


Introduced, as of June 1, 2016
(This bill did not become law.)


This is from the published bill. The Library of Parliament often publishes better independent summaries.

This enactment amends subparagraph 18(1)‍(l)‍(i) of the Income Tax Act to permit the deduction of an expense incurred by a taxpayer for the use of a golf course or facility.


All sorts of information on this bill is available at LEGISinfo, an excellent resource from the Library of Parliament. You can also read the full text of the bill.

Income Tax ActRoutine Proceedings

June 1st, 2016 / 3:15 p.m.
See context


David Tilson Conservative Dufferin—Caledon, ON

moved for leave to introduce Bill C-280, An Act to amend the Income Tax Act (golfing expenses).

Mr. Speaker, it gives me great pleasure to introduce my bill which would make green fees deductible as a business expense. We all know the old adage that says “more business gets done on the golf course than in the boardroom”. There is more to that than meets the eye.

As most members of the House already know, the golf industry in Canada is driven by small business owners. The people who own and run the local courses and employ thousands of Canadians contribute a tremendous amount to our economy.

It is acceptable for a business to deduct a portion of the costs of a Leafs game or a steak dinner as a expense when entertaining clients. It is only fair that a round of golf should be in the same category. The U.S. and the United Kingdom tax codes allow for this deduction. It is high time we allowed it in Canada as well.

I hope other hon. members will look favourably upon the bill.

(Motions deemed adopted, bill read the first time and printed)