Can You Write Off Golf Expenses in Canada? Here’s What the CRA Says

Many business owners assume that golf counts as networking, and that means a business expense. Unfortunately, the CRA doesn’t see it that way.

Here’s what you need to know before you try to claim those green fees or memberships on your tax return.

❌ Golf Green Fees Are Not Deductible

According to the Canada Revenue Agency, golf is considered recreation, not business.That means:

• Green fees

• Golf cart rentals

• Golf club memberships

• Tournament entry fees

…are all 100% non-deductible, even if business is discussed during play.

Why?The CRA views these costs as providing a personal benefit — something that can’t be easily separated from business intent.

✅ When Some Golf-Related Costs Can Be Deducted

While the game itself isn’t deductible, there are a few scenarios where you can write off part of the expense:

1. Business Meals During a Golf EventIf you pay for lunch or dinner with clients or team members at the golf course, those meal costs may qualify for a 50% deduction (the same as any other business meal).

2. Charity Golf TournamentsIf your business sponsors a charity tournament, you may be able to claim:

   • The sponsorship portion as a marketing or promotional expense.

   • Any portion of the fee identified as a donation (as per your receipt).

   Always ensure the tournament provides an itemized breakdown showing the donation vs. participation cost.

3. Meals Provided at Company-Sponsored Golf EventsIf you host your own golf day for clients or employees, meals and refreshments provided can generally be claimed at 50%, and any branded materials (banners, prizes, etc.) as marketing expenses.

⚠️ Common Mistakes to Avoid

• Writing off your golf club membership under marketing or networking — CRA will disallow it.

• Trying to split green fees as partial deductions — they’re fully non-deductible.

• Failing to document who attended, the purpose of the outing, and what was discussed.

Keep detailed records of dates, participants, and purpose — especially if meals or sponsorships are involved.

💡 Bookkeeping Tip

In QuickBooks or Dext, categorize these properly to stay audit-proof:

Expense Type	Deduction	Account Suggestion
Golf Green Fees / Membership	0%	Non-deductible entertainment
Meals during golf event	50%	Meals & Entertainment – 50% deductible
Charity sponsorship	100% (if promotional)	Advertising & Promotion
Donation portion	As per receipt	Charitable Contributions

✅ The Bottom Line

While golf may be great for relationships, it’s not great for deductions.Stick to documented meals, sponsorships, and clear business purposes to stay compliant.

When in doubt — check with your bookkeeper (hi 👋) before you tee off your tax claims.

Need help sorting deductible vs. non-deductible expenses?Tidier Books helps business owners simplify their books, stay CRA-compliant, and build audit-proof systems.

📩 Contact Tidier Books to book a discovery call today.

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