• Advertising: You can deduct expenses for advertising, including advertising in Canadian newspapers and on Canadian television and radio stations. You can also include any amount you paid as a finder's fee.

• Business Tax, Fees, Licenses And Dues: You can deduct any annual license fees and some business taxes you incur to run your business. You can also deduct annual dues or fees to keep your membership in a trade or commercial association, as well as subscriptions to publications.

• Business-Use-Of-Home Expenses

• Capital Cost Allowance

• Delivery, Freight And Express: You can deduct the cost of delivery, freight and express incurred in the year that relates to your business.

• Fuel Costs (Except For Motor Vehicles): You can deduct the cost of fuel (including gasoline, diesel and propane), motor oil and lubricants used in your business.

• Insurance: You can deduct all ordinary commercial insurance premiums you incur on any buildings, machinery and equipment you use in your business. The insurance costs related to your motor vehicle have to be claimed as motor vehicle expenses. The insurance costs related to business use of workspace in your home have to be claimed as business-use-of-home expenses.

• Interest And Bank Charges: You can deduct interest incurred on money borrowed for business purposes or to acquire property for business purposes

• Legal, Accounting And Other Professional Fees: You can deduct the fees you incurred for external professional advice or services, including consulting fees.

• Maintenance And Repairs: You can deduct the cost of labour and materials for any minor repairs or maintenance done to property you use to earn business income.

• Management And Administration Fees: You can deduct management and administration fees, including bank charges, incurred to operate your business. Bank charges include those for processing payments.

• Meals And Entertainment: The maximum amount you can claim for food, beverages and entertainment expenses is 50% of the lesser of the following amounts:  a)the amount you incurred for the expenses. b) an amount that is reasonable in the circumstances

• Motor Vehicle Expenses

• Office Expenses: You can deduct the cost of office expenses.

• Other Business Expenses

• Property Taxes: You can deduct property taxes you incurred for property used in your business. For example, you can deduct property taxes for the land and building where your business is situated.

• Rent: You can deduct rent incurred for property used in your business. For example, you can deduct rent for the land and building where your business is situated. The rent expense related to business use of workspace in your home has to be claimed as business-use-of-home expenses.

• Supplies: You can deduct the cost of items the business used indirectly to provide goods or services (for example, drugs and medication used in a veterinary operation, or cleaning supplies used by a plumber).

• Telephone And Utilities: You can deduct expenses for telephone and utilities, such as gas, oil, electricity, water and cable, if you incurred the expenses to earn income. The expenses for utilities that are related to business use of workspace in your home have to be claimed as business-use-of-home expenses.

• Travel: You can deduct travel expenses you incur to earn business and professional income. Travel expenses include: a) public transportation fares. b) hotel accommodations. c)meals

For more information, visit CRA website at

https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/business-expenses.html