I had the opportunity to be both a presenter and attendee on an education cruise that took us through Acapulco, Huatulco, Costa Rica, Columbia and the Western Caribbean ending in Fort Lauderdale before returning to Vancouver and reality. I had never before considered the benefit of attending an education course on a cruise ship, but the advantages were quickly evident and significant. The educational experience of attending CME on a cruise ship is made richer by the contacts and the relationships that one develops with the faculty. One has an opportunity to be educated for the duration of the cruise, not just for the accredited education sessions.
Educational cruises have an education component and an entertainment component.
Revenue Canada has certain requirements for the qualification as a deduction. This could be higher if the amount of time spent on education is greater proportionate to the length of the cruise. Practice management is interesting as the tax deductibility of the conference is also applicable to both office managers and the attending physician. Not at all. The education was structured to fit in with the cruise schedule.