Meals and entertainment deduction
See the deductible share of a meal or entertainment cost you type.
Result
Meals and entertainment deduction
- Which percent should be used?
- General limit, 50%
Deductible share
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Enter the cost to see the share.
Ballpark estimate, check before you buy or quote.
Tax year note as of 2026-10-03. CRA line 8523, general limit 50%: https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/completing-form-t2125/line-8523-meals-entertainment-allowable-part-only.html A simple estimate, not advice.
Estimate for planning only. This is not tax, legal, accounting or financial advice. Results depend on the figures you enter. Check all numbers, rates and rules with the official source or a qualified professional before relying on them.
How this works and common questions
About this tool
A simple estimate, not advice. The general CRA limit on line 8523 is 50%. The page does not decide that your cost is reasonable or allowed.
How it works
The general path multiplies the cost by 50%, the figure CRA describes for line 8523. The exception path multiplies by 100% only because you said a listed exception applies. The third path uses the percent you type.
Rules
A simple estimate, not advice. Rounding is half away from zero to the cent. The page does not apply the long-haul truck rate, the convention $50 a day, or any other special rule unless you type that percent.
Questions
What is the 50% figure?
It is the general limit CRA describes for meals and entertainment on line 8523, as of 2026-10-03. Half of $200.00 is $100.00.
When is the share 100%?
Only when you choose the option that says you have decided a listed exception applies. The page does not check that choice.
Does this say I can deduct the cost?
No. It shows the share from the percent you picked. A simple estimate, not advice.
Do I need an account?
No. The tools work without one. You only need to sign in to save your work.
Is what I type saved?
No. Nothing is saved unless you sign in and choose Save. Otherwise it stays on the page.
Do you show ads or sell my information?
No. We show no ads and we do not sell your information.
Is this tax or legal advice?
No. Results are estimates for planning. Check rates and rules with the official source or a qualified professional.
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Estimate for planning only. This is not tax, legal, accounting or financial advice. Results depend on the figures you enter. Check all numbers, rates and rules with the official source or a qualified professional before relying on them.