Which of the Following Expenses Would Be Denied as a Deduction

question 2

Multiple Choice

Which of the following expenses would be denied as a deduction as per the provisions of the Canadian Income Tax Act?

• A)Maintenance fees on a yacht at Yellow Yacht Leasing Inc.
• B)Legal and accounting fees incurred during the construction of a building.
• C)Advertising costs in a non-Canadian newspaper directed at an American market.
• D)Work space in a home used as a taxpayer's principal place of business.

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Definitions:

Nasal Cannula

A device used to deliver supplemental oxygen or airflow to a patient or individual needing respiratory help through the nostrils.

Oxygen Hood

A clear plastic hood placed over a patient's head to deliver oxygen at a higher concentration than the surrounding air.

Rebreathing Mask

A type of oxygen mask that allows a patient to re-inhale some of their exhaled air, often used for higher oxygen concentration delivery.

Bi-Level Positive Airway Pressure

A type of non-invasive ventilation that provides two levels of air pressure, one for inhalation and a lower one for exhalation, to support breathing.