,canada ,rev5ue ,ag5cy #a ,9t]pret,n ,bullet9 ,numb]3 ,,it-#adh;,r#c ,subject3 ,9come ,tax ,act--,recre,nal ,prop]ties & ,club ,dues ,date3 ,july #ba1 #aiig ,ref];e3 ,p>agraph #ah7#a77l7 7al subsec;n #ac7#g7 (! ,9come ,tax ,act & subsec;n #aajb7#ag7 & p>agraph #aajb7#a77f7 (! ,9come ,tax ,regul,ns7 ,9t]pret,n bullet9s 7,,it's7 provide ,rev5ue ,canada's te*nical 9t]pret,ns ( 9come tax law4 ,due 6_! te*nical nature1 ,,it's >e us$ prim>ily 0de"p;tal /aff1 tax speciali/s1 & o!r 9dividuals :o h an 9t]e/ 9 tax matt]s4 ,= ^? r1d]s :o pref] a less te*nical explan,n (! law1 ! ,de"p;t (f]s o!r public,ns1 s* z tax guides & pamphlets4 ,:ile ! ,,it's d n h ! =ce ( law1 !y c g5],y 2 reli$ ^u z reflect+ ! ,de"p;t's 9t]pret,n (! law 6be appli$ on a #a  ,,it-#adh;,r#c a#a 3si/5t basis 0de"p;tal /aff4 ,9 cases ": an ,,it has n yet be5 revis$ 6reflect legislative *anges1 r1d]s %d ref] 6! am5d$ legisl,n & xs e6ective date4 ,simil>ly1 c\rt deci.ns subsequ5t 6! date (! ,,it %d 2 3sid]$ :5 det]m9+ ! relevancy (! -;ts 9 ! ,,it4 ,an 9t]pret,n describ$ 9 an ,,it applies z (! date ! ,,it is publi%$1 un.s o!rwise specifi$4 ,:5 "! is a *ange 9 a previ\s 9t]pret,n &! *ange is b5eficial 6taxpay]s1 x is usu,y e6ective = all future assess;ts & reassess;ts4 ,if ! *ange is n fav\ra# 6taxpay]s1 x w norm,y 2 e6ective =! curr5t & subsequ5t tax,n ye>s or = transac;ns 5t]$ 96af ! date (! ,,it4 ,a *ange 9 a de"p;tal 9t]pret,n may al 2 ann\nc$ 9 ! ,9come ,tax ,te*nical ,news4 ,if y h any -;ts reg>d+ matt]s 4cuss$ 9 ? ,,it1 pl1se s5d !m to3 #b  ,,it-#adh;,r#c b#a ,director1 ,busi;s & ,public,ns ,divi.n ,9come ,tax ,rul+s ,directorate ,policy & ,legisl,n ,bran* ,rev5ue ,canada ,ottawa ,,on ,k#a;,a #j;,l#e ,9t]pret,n bullet9s c 2 f.d on ! ,rev5ue ,canada ,9t]net site at3 _+www.rc.gc.ca_: ,3t5ts ,applic,n ,summ>y ,4cus.n & ,9t]pret,n ,recre,nal ,prop]ties 7p>agraph #a7 ,ya*ts 7p>agraph #b7 ,camp & lodge 7p>agraph #c7 ,golf c\rse or facil;y 7p>agraph #d7 ,g5]al -;ts 7p>agraphs #e-aj7 ,club ,dues 7p>agraphs #aa-ab7 ,explan,n ( ,*anges #c  ,applic,n c#a ,? bullet9 c.els & replaces ,,it-#adh;,r#b dat$ ,june #b1 #aiha4 ,summ>y ,! ,9come ,tax ,act provides s"eal re/ric;ns & limits on ! deductibil;y ( \tlays & exp5ses 9 -put+ 9come f a busi;s or prop]ty4 ,9 ? reg>d1 g5],y1 no deduc;n may 2 made 9 respect ( \tlays & exp5ses except 6! ext5t t !y 7 made or 9curr$ 0a taxpay] =! purpose ( ga9+ or produc+ 9come f a busi;s or prop]ty1 >e r1sona# 9 ! circum/.es1 & >e n p]sonal or liv+ exp5ses4 ,? bullet9 d1ls )! rules 3c]n+ ! limit,n "u p>agraph #ah7#a77l7 reg>d+ ! deductibil;y ( exp5ses 9 respect ( recre,nal prop]ties & club dues 9 -put+ a taxpay]'s 9come f a busi;s or prop]ty4 ,p>agraph #ah7#a77l7 provides t1 9 -put+ 9come f a busi;s or prop]ty1 a taxpay] _c deduct3 #d  ,,it-#adh;,r#c d#a --\tlays or exp5ses =! use or ma9t5.e (a prop]ty t is a ya*t1 camp1 lodge or a golf c\rse or facil;y un.s !y 7 9curr$ 9 ! ord9>y c\rse (a taxpay]'s busi;s ( provid+ ! prop]ty = hire or rew>d2 or --memb]%ip fees or dues 9 any club if ! ma9 purpose (! club is 6provide xs memb]s ) d9+1 recre,nal1 or sport+ facilities4 --------------------------------------#b ,exp5ses = food1 b"eages & 5t]ta9;t t >e n subject 6p>agraph #ah7#a77l7 >e / subject 6! provi.ns ( p>agraph #ah7#a77a7 & sec;ns #fg & #fg.a4 ,see ! curr5t v].n ( ,,it-#eah1 ,food1 ,b"eages & ,5t]ta9;t ,exp5ses1 = m 9=m,n4 ,! 9t5t ( p>agraph #ah7#a77l7 is 6d5y ! deduc;n ( \tlays or exp5ses 9 situ,ns ": taxpay]s provide recre,nal activities or facilities 6p]sons s* z busi;s cli5ts1 suppli]s1 employees1 %>ehold]s or o!rs = : ! direct busi;s purpose #e  ,,it-#adh;,r#c a#b is m>g9al4 ,c]ta9 types ( recre,nal prop]ties or sites t 7 p]cvd z pr"o 62+ us$ = ? type ( activ;y 7 id5tifi$ 0,p>lia;t &! deduc;n ( \tlays or exp5ses 9curr$ =! use & ma9t5.e ( ^! sites is prohibit$4 ,4cus.n & ,9t]pret,n ,recre,nal ,prop]ties 7p>agraph #a7 #a4 ,subp>agraph #ah7#a77l77;i7 is n re/rict$ 6a taxpay] :o is ! [n] (a prop]ty describ$ "!9 b al applies 6a taxpay] :o r5ts or uses s* a prop]ty f ! [n] &1 9 ei case1 ! use (! prop]ty may 2 0! taxpay] or 0! taxpay]'s cli5ts1 suppli]s1 %>ehold]s or employees4 7,sie-,mac ,pipel9e ,3tractors ,ltd4 v4 ,! ,que51 #ic ,,dtc #eaeh1 ,7#aiic7' #a ,c4,t4,c4 #bbf1 ,s4,c4,c474 #f  ,ya*ts 7p>agraph #b7 b#b #b4 ,! ^w 8ya*t10 z us$ 9 p>agraph #ah7#a77l71 is n def9$ 9 ! ,9come ,tax ,act4 ,:e!r or n a "picul> vessel is a 8ya*t0 = purposes ( subp>agraph #ah7#a77l77;i7 w norm,y dep5d on ! g5]al use 6: x is put1 r ?an ! nature ( xs design 7,john ,b>n>d ,photograph]s ,ltd4 v4 ,! ,m9i/] ( ,n,nal ,rev5ue1 #gi ,,dtc #eib1 ,7#aigi7' ,c4,t4,c4 #bfgh74 ,! m1n+ (! ^w 8ya*t0 9 p>agraph #ah7#a77l7 0 exam9$ 9 ,c4,i4,p4 ,9c4 v4 ,! ,m9i/] ( ,n,nal ,rev5ue1 #hf ,,dtc #acgc1 ,7#aihf7' #a ,c4,t4,c4 #bebe4 ,! ,tax ,c\rt ( ,canada f.d t a tugboat1 : _h be5 refitt$ 0xs [n] z a resid;e & *>t]$ 0! taxpay] = purposes ( 5t]ta9;t1 0 n a ya*t 2c ! vessel's prim>y use 0 a resid;e 0xs [n]4 ,! tugboat 0 availa# = *>t] = only "p (! ye>4 ,! "q ( :e!r ! vessel 0 a ya*t dep5d$ on ! g5]al use t 0 made 0! [n] r ?an ! use t ! taxpay] made (! #g  ,,it-#adh;,r#c c#b tugboat :5 x 0 *>t]$4 ,? deci.n 0 upheld 0! ,f$]al ,c\rt--,trial ,divi.n1 #hh ,,dtc #fjje1 ,7#aihh7' #a ,c4,t4,c4 #cb4 ,p>agraph #ah7#a77l7 w n apply 6d5y an \tlay or exp5se 9 3nec;n )a vessel ess5tial 6! busi;s op],ns1 8all or sub/anti,y all0 ! use ( : is = busi;s purposes4 ,= ? purpose1 ! 8all or sub/anti,y all0 te/ w 2 3sid]$ 6be met if at l1/ #ij p] c5t (! use is = busi;s purposes4 ,9 ? respect1 busi;s purposes d n 9clude ! 5t]ta9;t or recre,n ( cli5ts1 suppli]s1 %>ehold]s or employees4 ,if a ya*t is us$ prim>ily 65t]ta9 cli5ts1 suppli]s1 %>ehold]s or employees1 ! deductibil;y ( any 9t]e/ exp5se on funds borr[$ 6pur*ase ! ya*t is g5],y d5i$ 0! applic,n ( subp>agraph #ah7#a77l77;i74 #h  ,,it-#adh;,r#c d#b ,exp5ses 9curr$ = food & b"eages at a d9+ facil;y (a ya*t w n 2 subject 6subp>agraph #ah7#a77l77;i71 if s* d9+ facilities >e us$ on _! [n & n 9 3junc;n )! recre,nal nature (! prop]ty & "! is a g5u9e busi;s purpose 6! use (! facilities4 ,camp & lodge 7p>agraph #c7 #c4 ,! ^ws 8camp0 & 8lodge10 z us$ 9 subp>agraph #ah7#a77l77;i71 >e n def9$ 9 ! ,9come ,tax ,act4 ,h["e1 = ? purpose1 8lodge0 is g5],y 3sid]$ 6m1n an 9n or resort hotel1 "picul>ly "o t is a c5tre = recre,nal activities1 z well z a dwell+ o3upi$ on a s1sonal basis 9 3nec;n ) "picul> activities1 s* z hunt+ or fi%+4 ,x is a "q ( fact :e!r a hotel or 9n is a 8lodge40 ,"s factors 63sid] 9 mak+ ? det]m9,n 9clude ! loc,n (! hotel or 9n1 :e!r x is op]at$ on a s1sonal or ye>-r.d basis1 ! type ( facilities (f]$1 #i  ,,it-#adh;,r#c e#b & :e!r ! facilities (f]$ >e ! prim>y or second>y focus1 or >e 9cid5tal 6! hotel or 9n4 ,! ^ws 8camp0 & 8lodge0 >e n 3sid]$ 6embrace a small cottage or o!r simil> dwell+ : is design$ prim>ily =! re/rict$ use (a s+le family4 ,:e!r or n a "picul> dwell+ is a 8lodge0 or 8camp0 = ? purpose w norm,y dep5d on ! use 6: x is put1 r ?an ! physical "*i/ics or ! nature (! design (! prop]ty4 ,a r1sona# propor;n (! taxes1 9sur.e & o!r l exp5ses 9curr$ 9 ! ma9t5.e (a cottage may 2 claim$ z a deduc;n 9 -put+ 9come if a self- employ$ 9dividual is c>ry+ on a busi;s1 or is an employ$ -mis.n salesman :o is requir$ 6supply 8 or h] [n (fice space1 provid$ a por;n (! cottage is us$ solely = s* 9come-e>n+ activities 0! self-employ$ 9dividual or employ$ -mis.n salesman4 #aj  ,,it-#adh;,r#c f#b ,if a resort hotel or lodge is us$ =a g5u9e busi;s purpose : does n 9clude ! 5t]ta9;t or recre,n ( cli5ts1 suppli]s1 %>ehold]s or employees1 ! relat$ exp5ses >e n 3sid]$ 6be subject 6p>agraph #ah7#a77l74 ,not)/&+ ! abv1 p>agraph #ah7#a77l7 applies 9 situ,ns ": "s busi;s meet+s may 2 9volv$ b ! ma9 activ;y is recre,n or 5t]ta9;t4 ,golf c\rse or facil;y 7p>agraph #d7 #d4 ,! ^w 8facil;y0 z us$ 9 subp>agraph #ah7#a77l77;i71 ref]s solely 6a golf c\rse & is 9t5d$ 6ext5d ! ^ws 8golf c\rse0 69clude any am5ities provid$ 0a golf club1 s* z a re/aurant1 d9+ room1 l\nge1 banquet hall1 3f];e room1 h1l? club1 swimm+ pool1 curl+ r9k or t5nis c\rts4 --------------------------------------#c ,gre5 fees or memb]%ip fees 9 a golf club >e n deducti# 0virtue ( #aa  ,,it-#adh;,r#c a#c p>agraph #ah7#a77l74 ,9 a4i;n1 exp5ses 9curr$ = food & b"eages at1 &=! use (1 a re/aurant1 d9+ room1 l\nge1 banquet hall or 3f];e room (a golf club 9 3junc;n )a game ( golf or o!r recre,nal activ;y at ! golf club >e n deducti# 0virtue ( subp>agraph #ah7#a77l77;i74 ,exp5ses 9curr$ = food & b"eages at a re/aurant1 d9+ room1 banquet hall or 3f];e room (a golf club >e n subject 6p>agraph #ah7#a77l71 provid$ "! is a g5u9e busi;s purpose 6! use (! facilities &! exp5ses >e n 9curr$ 9 3junc;n )a game ( golf or o!r recre,nal activ;y at ! golf club4 ,g5]al -;ts 7p>agraphs #e-aj7 #e4 ,any prop]ty t =ms "p (! 9v5tory (a taxpay] is n subject 6! rule 9 subp>agraph #ah7#a77l77;i74 ,= example1 if a taxpay]'s busi;s 9volves ! pur*ase or manufacture ( ya*ts #ab  ,,it-#adh;,r#c b#c = sale1 ! ma9t5.e co/s ( s* ya*ts >e n 4all[$ 0subp>agraph #ah7#a77l77;i74 #f4 ,! 4all[.e ( \tlays or exp5ses =! ma9t5.e (a recre,nal prop]ty describ$ 9 subp>agraph #ah7#a77l77;i7 does n ext5d 6s* co/s 9curr$ 0a taxpay] ^: ord9>y busi;s 3si/s ( or 9cludes ! r5t+ ( t prop]ty4 ,if ? is ! case b1 at "ts1 ! prop]ty is us$ = "s o!r purpose1 s* z busi;s 5t]ta9+ or p]sonal 5joy;t1 a r1sona# propor;n (! ma9t5.e exp5ses attributa# 6s* uses _c 2 claim$ z a deduc;n 9 -put+ 9come4 #g4 ,if ! ord9>y busi;s (a taxpay] does n 3si/ ( or 9clude ! r5t+ (! recre,nal prop]ty1 ! ma9t5.e exp5ses (! prop]ty t wd o!rwise n 2 deducti# "u p>agraph #ah7#a77l7 may 2 us$ 6(fset any 9cid5tal r5t t may 2 rcvd "!from1 ev5 if ! 9cid5tal r5t exce$s ! non- deducti# ma9t5.e exp5ses4 #h4 ,9 reg>d 6capital co/ all[.es t may 2 claim$ on prop]ties describ$ 9 subp>agraph #ah7#a77l77;i7 t >e #ac  ,,it-#adh;,r#c c#c [n$ 0a taxpay]1 a 4t9c;n m/ 2 drawn 2t s* prop]ties acquir$ 0! taxpay] 2f ,janu>y #a1 #aige1 & ^? acquir$ at a lat] date4 ,= prop]ties acquir$ 2f ,janu>y #a1 #aige1 nei subp>agraph #ah7#a77l77;i7 (! ,act nor ! ,9come ,tax ,regul,ns prohibit a deduc;n = capital co/ all[.e if ! prop]ty 0 acquir$ 6produce 9come f a busi;s ( any k9d4 ,= example1 if a taxpay] [ns a fi%+ lodge & c %[ t he or %e uses x 65t]ta9 cu/om]s or pot5tial cu/om]s &! prop]ty 0 acquir$ 0hm 2f ,janu>y #a1 #aige1 = purposes ( ga9+ or produc+ 9come1 ! taxpay] is 5titl$ 6claim capital co/ all[.e on ! prop]ty4 ,h["e1 ! taxpay] is prohibit$ 0subp>agraph #ah7#a77l77;i7 f deduct+ any ( xs ma9t5.e co/s4 ,if ! prop]ty is us$ "ply =a busi;s purpose & "ply =a non-busi;s purpose1 ! capital co/ m/ 2 appor;n$ on ! basis (! two uses1 z provid$ 9 subsec;n #ac7#g74 #ad  ,,it-#adh;,r#c d#c #i4 ,if a prop]ty describ$ 9 subp>agraph #ah7#a77l77;i7 0 acquir$ 0a taxpay] on or af ,janu>y #a1 #aige1 p>agraph #aajb7#a77f7 (! ,regul,ns prohibits a deduc;n = capital co/ all[.e if any "p (! ma9t5.e co/s (! prop]ty >e non- all[a# 0virtue ( subp>agraph #ah7#a77l77;i7 (! ,act4 ,9 a3ord.e ) subsec;n #aajb7#ag7 (! ,regul,ns1 a prop]ty is n 6be view$ z hav+ be5 acquir$ on or af ,janu>y #a1 #aige1 if3 --! taxpay] 0 obligat$ 6acquire x "u ! t]ms ( an agree;t 9 writ+ 5t]$ 962f ,novemb] #ac1 #aigd2 --3/ruc;n (! prop]ty _h -m;ed 0! taxpay] 2f ,novemb] #ac1 #aigd1 &! 3/ruc;n 0 -plet$ sub/anti,y 9 a3ord.e ) plans & specific,ns agre$ 60! taxpay] 2f ,novemb] #ac1 #aigd2 or --3/ruc;n (! prop]ty _h -m;ed "u an agree;t 9 writ+ 5t]$ 960! taxpay] 2f ,novemb] #ac1 #aigd1 &! #ae  ,,it-#adh;,r#c e#c 3/ruc;n 0 -plet$ sub/anti,y 9 a3ord.e ) plans & specific,ns agre$ 60! taxpay] 2f ,novemb] #ac1 #aigd4 #aj4 ,z 9dicat$ 9 p>agraph #b abv1 p>agraph #ah7#a77l7 w n apply 6d5y an \tlay or exp5se 9 3nec;n )a prop]ty1 describ$ 9 subp>agraph #ah7#a77l77;i71 ess5tial 6! busi;s op],ns1 if 8all or sub/anti,y all0 ( xs use is = busi;s purposes4 ,3sequ5tly1 capital co/ all[.e wd 2 deducti# =a "picul> tax,n ye> if ! 8all or sub/anti,y all0 busi;s purpose te/ is met =a prop]ty t 0 provid$ = hire or rew>d z "p (! taxpay]'s ord9>y busi;s4 ,if s* a prop]ty is al us$ 0! taxpay] = p]sonal use1 an appor;n;t (! capital co/ is requir$ 9 a3ord.e ) subsec;n #ac7#g74 ,club ,dues 7p>agraphs #aa-ab7 #aa4 ,subp>agraph #ah7#a77l77;ii7 prohibits ! deduc;n ( any exp5se 9curr$ 0! taxpay] 9 respect ( #af  ,,it-#adh;,r#c f#c memb]%ip dues 7:e!r 9iti,n fees or o!rwise7 : 5title ! taxpay]1 ! taxpay]'s employees or any"o else 6use ! facilities ( any club1 ! ma9 purpose ( : is 6provide d9+1 recre,nal or sport+ facilities = xs memb]s4 ,:5 det]m9+ ! ma9 purpose = : a club 0 organiz$1 ! 9/ru;ts cr1t+ ! club1 s* z ! 3t5t (! club's by-laws 6regulate xs a6airs1 >e 6be 3sid]$4 ,al ( import.e 9 ? det]m9,n is :e!r m ?an #ej p]c5t (! club's assets >e us$ 9 provid+ d9+1 recre,nal or sport+ facilities4 #ab4 ,! pay;t or reimburse;t ( club dues or memb]%ip fees 0an employ] wd g5],y 2 3sid]$ 6be a taxa# b5efit 6! employee4 ,h["e1 z 9dicat$ 9 ! curr5t v].n ( ,,it-#dgj1 ,employees' --------------------------------------#d ,fr+e ,b5efits1 if an employ] pays ! fees requir$ = an employee 6be a memb] (a social or a?letic club1 ! employee is n 3sid]$ 6h rcvd a taxa# #ag  ,,it-#adh;,r#c a#d b5efit :5 ! memb]%ip is pr9cip,y =! employ]'s advantage r ?an ! employee's4 ,! use ( an in-h\se recre,nal facil;y or a physical fit;s facil;y t is [n$ 0! employ] =! use (! employees does n usu,y give rise 6a taxa# b5efit 6! employees4 ,9 a4i;n1 no taxa# b5efit w g5],y >ise 6! employees if ! employ] pays a relat$ or unrelat$ organiz,n 6provide s* facilities1 z l;g z ! facilities or memb]%ip is availa# equ,y 6all employees4 ,on ! o!r h&1 if ! club memb]%ip is 9 ! nature (a fr+e b5efit ) ll or no advantage 6! employ]'s busi;s1 !n ! co/ ( memb]%ip is 3sid]$ 6be a taxa# b5efit 6! employee & 9clud$ 9 ! employee's 9come1 ev5 ?\< ! dues or fees >e n deducti# 0! employ] 2c ( p>agraph #ah7#a77l74 ,! onus is on ! employ] & employee 6e/abli% t memb]%ip 9 ! facil;y is prim>ily 6! employ]'s advantage4 #ah  ,explan,n ( ,*anges #e ,9troduc;n ,! purpose (! ,explan,n ( ,*anges is 6give ! r1sons =! revi.ns 6an 9t]pret,n bullet94 ,x \tl9es revi.ns t we h made z a result ( *anges 6! law1 z well z *anges reflect+ new or revis$ de"p;tal 9t]pret,ns4 ,r1sons =! ,revi.n ,! bullet9 has be5 revis$ 6exp& ^u de"p;tal 9t]pret,ns us$ 9 det]m9+ :e!r or n p>agraph #ah7#a77l7 applies4 ,we h cl>ifi$ \r posi;n on ! deduc;n (! co/ ( food & b"eages 9curr$ at a d9+ facil;y (a golf club4 ,we h elaborat$ on ! ,de"p;t's 9t]pret,n (! m1n+ ( t]ms s* z 8camp10 8lodge10 & 8ya*t0 z us$ 9 subp>agraph #ah7#a77l77;i74 ,we h al a4$ -;ts on club dues & factors 6be 3sid]$ 9 #ai  ,,it-#adh;,r#c a#e det]m9+ ! ma9 purpose (a club1 = purposes ( subp>agraph #ah7#a77l77;ii74 ,! -;ts 9 ? bullet9 >e n a6ect$ 0any draft legisl,n rel1s$ 2f ,april #a1 #aiig4 ,legislative & ,o!r ,*anges ,p>agraph #b 7replaces =m] p>agraph #d7 has be5 revis$ 6exp& on ! m1n+ (! t]m 8ya*t0 us$ 9 subp>agraph #ah7#a77l77;i7 9 liily us$ 65t]ta9 busi;s cli5ts1 ! deductibil;y ( 9t]e/ exp5se on funds borr[$ 6pur*ase ! ya*t is d5i$4 ,-;ts h al be5 a4$ on ! deduc;n (! co/ ( food & b"eages on a d9+ facil;y on a ya*t4 ,9 p>agraph #c 7replaces =m] p>agraph #c71 we h exp&$ on ! -;t>y reg>d+ ! m1n+ (! t]ms 8camp0 & 8lodge0 us$ 9 #bj  ,,it-#adh;,r#c b#e subp>agraph #ah7#a77l77;i74 ,9 "picul>1 ! deductibil;y ( exp5ses 9curr$ at a camp or lodge us$ =a g5u9e busi;s purpose is 4cuss$4 ,we h exp&$ p>agraph #d 7replaces =m] p>agraph #b7 6provide a m -plete 4cus.n (! m1n+ (! ^w 8facil;y0 us$ 9 subp>agraph #ah7#a77l77;i7 ) respect 6d9+ facilities at a golf c\rse4 ,x al reflects \r posi;n on ! deductibil;y (! co/ ( food & b"eages 9curr$ at a d9+ facil;y (a golf club4 ,p>agraph #aa 7replaces =m] p>agraph #aa7 has be5 revis$ 6provide a m detail$ 4cus.n (! applic,n ( subp>agraph #ah7#a77l77;ii7 ) respect 6club dues :5 ! ma9 purpose (! club is 6provide d9+1 recre,nal or sport+ facilities = xs memb]s4 ,9 a4i;n1 -;ts on ! det]m9,n (! ma9 purpose (a club h be5 a4$4 ,p>agraph #ab 7replaces =m] p>agraph #ab7 elaborates on ! crit]ia us$ 6det]m9e :e!r or n ! pay;t or reimburse;t ( club dues 0an #ba  ,,it-#adh;,r#c c#e employ] gives rise 6a taxa# b5efit 6! employee4 ,"?\t ! bullet91 we h made m9or *anges 6improve xs cl>;y & r1dabil;y4 #bb