Income Tax Act — I-3.3 67.1
 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. Fees for convention, etc. (3) For the purposes of this section, where a fee paid or payable for a conference, convention, seminar or similar event entitles the participant to food, beverages or entertainment (other than incidental beverages and refreshments made available during the course of meetings or receptions at the event) and a reasonable part of the fee, determined on the basis of the cost of providing the food, beverages and entertainment, is not identified in the account for the fee as compensation for the food, beverages and entertainment, $50 or such other amount as may be prescribed shall be deemed to be the actual amount paid or payable in respect of food, beverages and entertainment for each day of the event on which food, beverages or entertainment is provided and, for the purposes of this Act, the fee for the event shall be deemed to be the actual amount of the fee minus the amount deemed by this subsection to be the actual amount paid or payable for the food, beverages and entertainment. Interpretation (4) For the purposes of this section, (a) no amount paid or payable for travel on an airplane, train or bus shall be considered to be in respect of food, beverages or entertainment consumed or enjoyed while travelling thereon; and (b) entertainment includes amusement and recreation. Definitions (5) The following definitions apply for the purpose of this section. eligible travel period in respect of a long-haul truck driver is a period during which the driver is away from the municipality or metropolitan area where the specified place in respect of the driver is located for a period of at least 24 continuous hours for the purpose of driving a long-haul truck that transports goods to, or from, a location that is beyond a radius of 160 kilometres from the specified place. ( période de déplacement admissible ) long-haul truck means a truck or a tractor that is designed for hauling freight and that has a gross vehicle weight rating (as that term is defined in subsection 2(1) of the Motor Vehicle Safety Regulations ) that exceeds 11 788 kilograms. ( grand routier ) long-haul truck driver means an individual whose principal business or principal duty of employment is driving a long-haul truck that transports goods. ( conducteur de grand routier ) specified percentage in respect of an amount paid or payable is (a) 60 per cent, if the amount is paid or becomes payable on or after March 19, 2007 and before 2008; (b) 65 per cent, if the amount is paid or becomes payable in 2008; (c) 70 per cent, if the amount is paid or becomes payable in 2009; (d) 75 per cent, if the amount is paid or becomes payable in 2010; and (e) 80 per cent, if the amount is paid or becomes payable after 2010. ( pourcentage déterminé ) specified place means, in the case of an employee, the employer’s establishment to which the employee ordinarily reports to work is located and, in the case of an individual whose principal business is to drive a long-haul truck to transport goods, the place where the individual resides. ( endroit déterminé ) [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 67.1; 1994, c. 7, Sch. II, s. 43; 1995, c. 3, s. 17; 1999, c. 22, s. 20; 2002, c. 9, s. 26; 2006, c. 4, s. 54; 2007, c. 35, s. 20; 2013, c. 34, s. 206, c. 40, s. 33