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[Applause] hi Im Lisa from GTA accounting professional corporation today we will discuss Canadas business expense and tax deduction rules as a small business its important to understand the deductible business expenses that can help you lower your tax bill each business expense that can count as a tax deduction has rules to be followed strictly working with a qualified tax accountant certainly helps when you want to maximize deductible business expenses and save money in the process the common deductible business expenses include legal and accounting fees advertising costs vehicle expenses bank charges bad debts business licenses collection agency fees interest expenses only applied to money borrowed to run the business insurance expenses membership fees meals and entertainment expenses office friends in these charges repair and maintenance costs salaries of employees home-based business expenses travel expenses telephone expenses and utilities if you are operating a home-based busi