You can deduct the cost of attending up to two conventions a year. The conventions have to:
- relate to your business or your professional activity; and
- be held by a business or professional organization within the geographical area where the organization normally conducts its business.
This second limit may not apply if an organization from another country sponsors the convention, and if the convention relates to your business or professional activity.
Sometimes, convention fees include the cost of food, beverages, or entertainment. However, the convention organizer may not show these amounts separately on your bill. If this is the case, subtract $50 from the total convention fee for each day the organizer provides food, beverages, or entertainment.
You can deduct this daily $50 amount as a meal and entertainment expense. However, the 50% limit applies to the daily $50 amount. For more information on the 50% limit, see Line 8523 - Meals and entertainment (allowable part only).
Food, beverages, or entertainment at a convention do not include incidental items such as coffee and doughnuts available at convention meetings or receptions.
Enter the amount on line 9270 - Other expenses of Form T2125, Statement of Business or Professional Activities.
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