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Current National Advocacy Priority

Fair Tax Treatment for Golf

Golf is an important setting for building business relationships, yet federal income tax rules treat eligible golf-related expenses differently from many other forms of business entertainment.

Our Ask

A 50% Deduction for Eligible Golf Expenses

NGCOA Canada is calling on the Government of Canada to amend paragraph 18(1)(l)(i) of the Income Tax Act to allow businesses to claim the existing 50% business entertainment expense deduction for eligible golf-related expenses — specifically green fees and cart rentals.

This would not create special treatment for golf. It would provide more consistent tax treatment for golf alongside other legitimate business-entertainment activities.

The Current Tax Treatment

Golf Is Specifically Excluded

Businesses can generally deduct 50% of qualifying client-entertainment expenses for activities such as squash, pickleball, tennis, skiing, concerts and sporting events.

Golf is treated differently. Paragraph 18(1)(l)(i) of the Income Tax Act specifically excludes expenses incurred for the use or maintenance of a golf course. This means businesses cannot claim the same deduction for eligible green fees and cart rentals.

This legislation dates back more than 50 years and does not reflect the role golf facilities play today in hosting client meetings, networking events, supplier discussions and other legitimate business-development activities.

Why It Matters

Equal Treatment, Not Special Treatment

Modernizing this legislation would recognize how golf is used for business today and provide treatment that is more consistent with other eligible entertainment expenses.

Equal Treatment Provide more consistent tax treatment across eligible business-entertainment activities.
Business Development Recognize golf’s legitimate role in building professional relationships.
Local Economic Impact Support golf facilities, employees, suppliers and the communities they serve.
Modern Tax Policy Update a decades-old rule to better reflect how business is conducted today.
Our Advocacy Work

How We Are Advancing the Issue

NGCOA Canada continues to build awareness and support for fair tax treatment through formal submissions, direct government engagement and collaboration with business and industry partners.

  • Government Engagement Ongoing meetings with Members of Parliament, Ministers, Senators and government officials.
  • Pre-Budget Submission A formal submission to the House of Commons Standing Committee on Finance.
  • Finance Submissions Formal written submissions to the Minister and Department of Finance.
  • Business Community Support Support from the Canadian Federation of Independent Business and Chambers of Commerce across Canada.
  • Parliamentary Petition A House of Commons petition championed by Member of Parliament Gabriel Hardy.
  • Member Advocacy Resources Briefing materials to help members discuss the issue with their elected representatives.

Legislative change requires sustained, long-term engagement. This work has significantly expanded awareness of the issue among elected officials and continues to build meaningful support across government and key stakeholder organizations.