What Types of Advertising/Marketing Expenses Can Small Businesses Deduct?

What Types of Advertising/Marketing Expenses Can Small Businesses Deduct?

In the past advertising for small business owners mostly involved ads for print, television or radio (a catchy jingle was always a good way to go), cold calling (rarely a pleasant experience), sending out flyers or courting potential customers at a conference.  Unfortunately, these types of advertising were problematic in that it is difficult to gage the direct impact of their effectiveness.  Additionally, they were often fairly costly, which can especially difficult for small business owners to afford. 

Over the past few years the avenues for advertising have grown exponentially. Many types of advertising don’t even cost anything, except time. You can buy ads on numerous social media outlets that appeal to your target market or if you want to go the free route, you can set up a social media account, post regularly and build an audience.  Alternatively, you can set up a website which you can then optimize so that google and other search engines display it when someone is looking for your product or service. Email newsletters are also another effective and direct way of reaching potential buyers.    One of the great benefits of these types of advertising is that you are better able to monitor the effectiveness of your chosen strategy.

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Frequently Asked Questions About Salary and Dividends by Owners of Corporations

Frequently Asked Questions About Salary and Dividends by Owners of Corporations

As an accountant and small business financial consultant,  one of the most common areas of confusion and questions by small business corporation owners revolves around how to pay themselves and if one way is preferable to another.  I have addressed some of them in my blog posts on the factors to consider when choosing salary or dividends and the types of ways to structure your remuneration .  There are however specific questions that common up frequently:

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What Types of  Car Expenses Can Business Owners Deduct
Self Employed, Small Business, Business Tax Ronika Khanna Self Employed, Small Business, Business Tax Ronika Khanna

What Types of Car Expenses Can Business Owners Deduct

Access to a car can be crucial to running a small business effectively.  Costs of ownership, however, can be high relative to your revenues, especially in the early stages when your business is not hugely profitable.  Luckily, Revenue Canada (CRA) and Revenue Quebec (RQ) allow both unincorporated/self employed individuals and owners/employees of corporations, who use their cars to generate income, to deduct the relevant expenses. Both CRA and RQ provide detailed guidance and have specific rules relating to the write off of car expenses.  I discuss some of the main provisions that impact small business owners in this article and provide guidance on the differences between unincorporated (self employed/small business) owners and corporations.

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Should you use accounting software or a spreadsheet to track your small business finances?

Should you use accounting software or a spreadsheet to track your small business finances?

Over the years my clients have come to me with their financial data in various formats. I have received shoeboxes of receipts which need to be deciphered and compiled. Some clients have given me their spreadsheets in excel, google or occasionally summaries in a word document. Others decided it made sense to use accounting software right at the outset of their businesses.

In many cases, using a spreadsheet is perfectly fine and sufficient for small business or self employed individuals where you simply need a way to determine your income and expenses. There are situations, especially when you are planning to do your own small business accounting, where it can be significantly beneficial to upgrade your record keeping from a spreadsheet to accounting software. I have enumerated some of the factors to consider when determining if your spreadsheet is enough for your accounting needs or whether it is time to upgrade.

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Are Gifts to customers and business associates deductible expenses?

Are Gifts to customers and business associates deductible expenses?

Giving gifts to clients or customers can be a great way to build goodwill, foster customer loyalty and differentiate yourself from your competition. Gifts can be anything from a simple bouquet of flowers to something a bit more personalized based on your knowledge of the customer (it can be useful to listen carefully or probe gently to find out what your customers might want as a thoughtful gift can be tremendously impactful). A gift can be given around the holidays, on birthdays, after closing a sale or any other time as a simple thank you. Of course, if you are buying gifts on behalf of your business, it is important to understand if they qualify as tax deductible expenses and it what circumstances.

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A Guide To Preparing the T2125 For Small Business Or Self Employed Owners
Self Employed, Business Tax, Accounting Ronika Khanna Self Employed, Business Tax, Accounting Ronika Khanna

A Guide To Preparing the T2125 For Small Business Or Self Employed Owners

While being  self employed comes with numerous benefits, there are also many challenges. One of the major ones is ensuring that you are aware of, and fulfill, your tax obligations on a timely basis.  In the beginning these tax obligations can seem mystifying and somewhat overwhelming, but once you understand what needs to be done and you set up processes and reminders, it tends to become much more manageable.  This in turn reduces stress as tax deadlines approach and can result in significant potential tax savings as you keep track of all your tax deductions and avoid interest and penalties.

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Should New Business Owners Register for GST/HST?
Self Employed, Small Business, Business Tax Ronika Khanna Self Employed, Small Business, Business Tax Ronika Khanna

Should New Business Owners Register for GST/HST?

The Goods and Services Tax or GST is a consumption tax that is charged on most goods and services sold within Canada, regardless of where your business is located.  Subject to certain exceptions, all businesses are required to charge GST , currently at 5%, plus applicable provincial sales taxes.  A business effectively acts as an agent for Revenue Canada by collecting the taxes and remitting them on a periodic basis.  Businesses are also permitted to claim the taxes paid on expenses incurred that relate to their business activities.  These are referred to as Input Tax Credits.

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Make Your Taxes Easier with this Detailed Checklist

Make Your Taxes Easier with this Detailed Checklist

The deadline to file tax returns is quickly approaching, resulting in various degrees anxiety for some taxpayers and accountants.  The good news is that the stress can be managed fairly easily with some simple organization techniques.  The most effective starting point is to evaluate your tax situation and prepare a checklist of the documentation that you will need with respect to your specific tax situation. A checklist can help to ensure that important items are not overlooked in the rush to put everything together (and, of course, its always satisfying to cross something off the list).

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Guidance on Deducting Home Office Expenses

Guidance on Deducting Home Office Expenses

One of the benefits of having a home based business (for freelancers, self employed contractors and small business owners) is that you can deduct the expenses relating to the space that you use to work.  This can result in a reduction in your tax bill for costs that you would incur regardless, which is certainly an incentive to being your own boss.  

Criteria for Deductibility:

For home office expenses to be deductible, they have to meet the following criteria: 

  • It has to be your principal place of business i.e. you cannot deduct home office expenses if you have another office that relates to your business, elsewhere, even if you work 22 hours a day or you check your blackberry in bed.

  • The space designated as your home office is used to earn business income and/or you meet clients or customers on a regular basis. You can deduct expenses relating to the workspace in your garage which is used for home improvement projects.

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Are Clothing and Other Personal Attire Costs Tax Deductible?
Self Employed, Small Business, Business Tax Ronika Khanna Self Employed, Small Business, Business Tax Ronika Khanna

Are Clothing and Other Personal Attire Costs Tax Deductible?

Whether an expense is quite clear for the majority of expenses – salaries paid to employees, office rent, manufacturing supplies etc. , there are a handful of expenses that are more ambiguous.  One of the more notable (and often asked) examples of this type of expense relate to personal attire including clothing, shoes and other personal maintenance costs (haircuts, beauty products etc)  

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How to Stay on Top of Your Tax Obligations

How to Stay on Top of Your Tax Obligations

As an accountant I frequently receive panicked calls from business owners who have received ominous letters from the tax authorities requesting that overdue tax returns be immediately filed.  Others receive notices of assessments for estimated taxes payable if they have an overdue tax return. Revenue Quebec, particularly will often send corporations or individuals assessment for several thousand dollars to scare people into filing their returns.  In more extreme circumstances, the tax authorities have the power to freeze your bank accounts or initiate tax audits.  This can be debilitating to a small business.  

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Frequently Asked Questions About GST/HST By Business Owners

Frequently Asked Questions About GST/HST By Business Owners

For those of you who are starting a new business, it is essential to know your tax obligations.  Every business owner must report their net profits on a either their personal tax return if they are unincorporated or a corporation tax return if they are incorporated.

In addition to income tax, it is essential to consider whether or not you should register and collect GST/HST and provincial sales taxes.  There are a variety of questions around this topic:

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What is the Difference Between Zero Rated, Out of Scope and Exempt and how do you choose in QBO?

What is the Difference Between Zero Rated, Out of Scope and Exempt and how do you choose in QBO?

In QuickBooks Online (QBO), the terms "Zero Rated," "Out of Scope," and "Exempt" refer to different classifications of transactions for GST/HST and QST (in Quebec). Each one of these transactions results in $0 tax being added to the transaction, and if you use them interchangeably it is probably not a huge problem. That being said, there are a couple of reasons you might want to ensure that you get this right:

  • ensure accuracy in their books

  • avoid the small possibility that an a government (Revenue Canada) auditor might nitpick at it or

  • make your sales reports more accurate

The differences between the three classifications, which despite their somewhat technical names, are actually not that complicated.

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Know Your Small Business Tax Deadlines For 2024

Know Your Small Business Tax Deadlines For 2024

As we approach the new year, it will be time soon to start working on everyone’s favourite activity i.e. getting your tax stuff in order :) . Below are the deadlines that all small businesses need to know for 2024.

Download our free Canada unincorporated business tax deadline calendar for 2024 (both Federal and Quebec).

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