buksoMeals and entertainment
Not tax advice. General bookkeeping information only, checked against the official sources linked below (Canada Revenue Agency, IRS, provincial governments and Justice Laws) on Oct 17, 2026. Rules change; check with your accountant before you file.
Canada
Meals and entertainment are 50% deductible: you can claim half of a reasonable cost, and the same limit applies to meals while travelling. Exceptions include meals you bill to the client and meals sold by a restaurant business. You can also recover only 50% of the GST/HST paid on them as an input tax credit.
Official source: canada.ca
United States
Business meals are 50% deductible if the meal is not lavish and you or an employee are there. Entertainment (shows, games, golf) is not deductible at all.
Official source: irs.gov