What is entertainment?

The provision of:

  • entertainment by way of food, drink or recreation, or
  • accommodation or travel in connection with such entertainment.



Recreation includes amusement, sport and similar leisure time pursuits - for example, a game of golf, theatre or movie tickets, a joy flight or a harbour cruise.

End of attention

Providing a Christmas party to your employees, and your employees' associates, is entertainment.

    Last modified: 13 Apr 2011QC 18530