Administered by Government of Canada · Last verified: July 2026
Deduct 50% of business-related meals and entertainment expenses: client dinners, team lunches, event tickets for clients, and more. Simple to claim, often overlooked.
The official program page moved or was archived. The link points at the issuing organization. Please verify program details before applying.
You claim this on your tax return, so the money comes back as a lower tax bill or a refund after you file. If you missed it in a past year, you can often still recover it by adjusting a prior return.
Take the 3-minute quiz to find out, and see every other Canadian program you qualify for at the same time.
Check my eligibilityBusiness Meals & Entertainment Deduction is generally open to incorporated, self-employed, partnership businesses, in any province or territory. Confirm the full criteria on the official program page before applying.
The estimated value is 50% of all qualifying expenses. The actual amount depends on your eligible costs, the program's budget, and approval.
Claimed on a return, so a missed year can usually be recovered by amending. How far back depends on whether you file personally or as a corporation; confirm the eligible years with your accountant.
1. Keep all meal and entertainment receipts 2. Note the business purpose on each receipt 3. Record using accounting software throughout the year 4. Claim 50% on your business tax return
Annual: claim on your tax return.