[Slava]

Originally Posted by MoneyGuy

Nope, as has been said, you can't get around it by giving a gift certificate. If that were possible, I could do this, "My client, this lunch will cost me $30, of which I only can claim $15. However, I'll buy a gift certificate for the cost of the lunch, give it to you and you use it to buy lunch and I get to claim $30.

Don't think CRA hasn't thought of that one.

This is why I don't give restaurant gift certificates. I give Coles gift certificates regularly to clients instead.

Really?? I stand corrected! Thankfully I don't do this anyway!