Words and Phrases - "profession"

a
92
b
44
c
87
d
58
e
43
f
32
g
20
h
15
i
77
j
2
k
3
l
32
m
63
n
29
o
42
p
83
q
3
r
80
s
96
t
48
u
16
v
11
w
25
y
2

Institute of Leisure and Amenity Management v. C. & E. Cmners, [1988] BTC 5160 (Q.B.D.)

Summary Under
Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(i) - Subparagraph 8(1)(i)(i)
leisure and amenity management was not a profession

The members of a non-profit organization formed to provide a central organization for persons described as engaged in the "profession" of leisure and amenity management, were not practising a "profession". The "fact that the association was set up to serve the needs of a particular industry, the leisure industry, makes it more difficult, in my judgment, to regard it as a professional body as compared with a body serving all those with a skill or technique of general application."

Words and Phrases
profession