NHL Team Denied Deduction For Road Meals?

We noticed these recent items regarding the U.S. IRS denial of a 100% deduction by the NHL Boston Bruins hockey club in respect of the team's provision of meals to employees during road trips.

In Canada, section 67.1 of the Income Tax Act limits the deduction of meals and entertainment to 50% of the lesser of the actual cost or a reasonable amount. There are several exceptions to this general rule (see subsection 67.1(2)), including exceptions for meals provided in the ordinary course of a business of providing meals and entertainment for compensation, fund-raising events, meal costs billed directly to a client, meals provided to employees at remote work locations, or holiday parties. If an exception applies, the taxpayer may deduct 100% of the cost.