Entertainment
Can I write off Golf Green Fees in Canada?
NO (FEES) / YES (FOOD)
Explanation
The CRA is very strict here: you cannot deduct the cost of green fees or membership dues, even if you discuss business on the course. However, food and beverages consumed at the club (e.g., in the dining room) are 50% deductible if a clear business discussion took place.
💡 Pro Tip
Ask for two separate receipts: one for the golf round (personal) and one for the food/drinks (business). Keep the food receipt for your records.