All Write-Offs

46 tax deductions for Canadian businesses

Entertainment

Golf Green Fees

NO (FEES) / YES (FOOD)

Client Meals & Food

Partial

50% DEDUCTIBLE

Event Tickets (Sports/Concerts)

Partial

50% DEDUCTIBLE

Club Membership Dues

Office

Home Office Expenses

Partial

PARTIAL (CONDITIONAL)

Office Stationery & Supplies

Yes

YES

Office Rent

Yes

YES

Telephone & Utilities

Partial

BUSINESS PORTION ONLY

Personal

Gym Membership

Clothing & Business Suits

Personal Grooming

Childcare Expenses

Partial

YES (PERSONAL DEDUCTION)

Health

Private Health Services Plan (PHSP)

Partial

YES (CONDITIONAL)

Equipment

Laptops & Computers

Yes

YES (CCA CLASS 50)

Software & Subscriptions

Yes

YES

Office Furniture

Yes

YES (CCA CLASS 8)

Camera Equipment

Yes

YES (CCA CLASS 8/50)

Musical Instruments

Yes

YES (CCA CLASS 8)

Travel

Motor Vehicle Expenses

Partial

PERCENTAGE BASED

Parking

Yes

YES (100% ELIGIBLE)

Travel (Hotels & Transit)

Yes

YES

Commuting to Work

Conventions & Conferences

Partial

YES (MAX 2 PER YEAR)

Per Diem / Daily Allowance

Partial

SIMPLIFIED METHOD AVAILABLE

Marketing

Advertising & Marketing

Yes

YES

Website & Domain

Yes

YES

Gifts to Clients

Partial

YES (CONDITIONAL)

Business Cards

Yes

YES

Promotional Swag & Merch

Yes

YES

Professional

Legal & Accounting Fees

Yes

YES

Licenses & Membership Dues

Yes

YES

Training & Education

Partial

YES (MAINTENANCE ONLY)

Books & Publications

Yes

YES

Financial

Bank Charges & Interest

Yes

YES

Interest on Business Loans

Yes

YES

Business Insurance

Yes

YES

Fines & Penalties

Bad Debts

Yes

YES

Salary to Owner

Partial

CORP ONLY

Cryptocurrency Losses

Partial

YES (CAPITAL LOSS)

RRSP Contributions

Yes

YES (PERSONAL DEDUCTION)

Operations

Delivery & Freight

Yes

YES

Subcontractors

Yes

YES

Maintenance & Repairs

Yes

YES

Start-up Costs

Partial

VARIES

Inventory & Cost of Goods Sold

Yes

YES