在加拿大税局官方网站内写的很清楚

http://www.cra-arc.gc.ca/tx/bsnss/tpcs/rntl/bt/rprt/xpns/menu-eng.html

The following is a list of expenses that are deductible:

• Prepaid expenses
• Line 8521 - Advertising
• Line 8690 - Insurance
• Line 8710 - Interest
• Line 8860 - Legal, accounting, and other professional fees
• Line 8960 - Maintenance and repairs
• Line 8871 - Management and administration fees
• Line 9281 - Motor vehicle expenses
• Line 8810 - Office expenses
• Line 9180 - Property taxes
• Line 9060 - Salaries, wages, and benefits (including employer's contributions)
• Line 9200 - Travel
• Line 9220 - Utilities
• Line 9270 - Other expenses

我想。。。应该听清楚不需要翻译了吧？