Write-offs for small business in Canada: meals and entertainment

What are eligible business meals and entertainment?

Entertainment expenses include the cost of meals you provide to customers or clients, whether the meal alone is the entertainment or it's a part of other entertainment (for example, refreshments at a hockey game). A meal expense includes the cost of food, beverages, taxes and tips.

Golf games and club dues are not deductible as a business write-off.

Type of Expense	Deduction
Specific non-deductibles (golf games, club dues, etc.)	0% deductible
Business meals with clients	50% deductible
Office snacks and meals	50% deductible
Company-wide party	100% deductible

See the CRA's website for specifics on meals and entertainment deduction.