Marketing
Can I write off Promotional Swag & Merch in Canada?
YES
Explanation
Branded merchandise purchased to give away to clients or at events (t-shirts, pens, mugs, tote bags with your logo) is fully deductible as an advertising expense. Items kept for personal use are not deductible.
💡 Pro Tip
Keep records of how/when items were distributed. If you buy 100 t-shirts, the CRA may ask what happened to them.