What are some non-deductible business expenses?

These are the expenses the CRA explicitly says are not tax deductible.

  • Green fees and golf memberships. These can be paid for by the business, but it is not deductible for tax purposes. 
  • You cannot deduct the value of your own labour on anything. 
  • You cannot claim expenses for things you were reimbursed for, especially insurance claims. 
  • Clothes for work (unless they are safety related or a uniform).