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2 Copyright Â© 2014 Deloitte Development LLC. All rights reserved Agenda Tax Deductibility of Travel, Meals and Entertainment ExpensesDocumentation RequirementsPotential for Income Inclusion with Regard to EmployeesCurrent IRS Examination Trends Q&A.
In some cases, meals and entertainment expenses can be 100% deductible. The Income Tax Act generally restricts the deduction for food, beverages, and entertainment expenses to 50% of the amount actually paid to earn income. There are several exceptions where a taxpayer is permitted to claim 100% of the expenditure. Amounts paid or payable for meals and entertainment are fully deductible where the taxpayer is in the business of providing meals and entertainment. For example, a restaurant can fully deduct amounts paid for food, including free meals and samples provided to customers.