Page 13 - CBS Client Handbook

6. ​DO​ add notes if you want a spend recharged to a client or

project

There are some costs that you may have incurred on behalf of a client. You
can add a note and tag the client that you want the bill the amount to.

7. ​DO​ keep detailed records of meals and entertainment

CRA will expect you to keep detailed records of any meals or entertainment
spend to ensure you have accounted for it correctly in your books and tax
returns. In all cases, consumables are allowable to 50% towards your
income tax return and 50% towards the GST/HST return. CRA will require
for you to write the purpose of the meal on the receipt - ie Staff Christmas
party, Travel meals, or the client name.

Travel Meals​ – feeding yourself or staff when you are working away from
the office is allowed in your business tax return and you can reclaim a
portion of the GST/HST element. This is intended when you are out of town
- not a commutable distance

Staff Meals and Entertainment​ – is allowed for both GST/HST and
business taxes, however this could result in a review from CRA should this
occur several times throughout the year.

Business Meals and Entertainment – ​is allowed in your business tax
return, when you are taking a client or potential client out for the purpose of
gaining business income.

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