Canada Gift Certificate

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Mar 6, 2025
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Hello, is there anyone who could assist me with this case?

The business where I work never included company gift certificates for their clients as advertising expenses (with no monetary value) in their tax return, nor did they include gift cards for their employees. I discovered that these advertising costs could be included in the tax return and deducted from company expenses. Could someone please advise me on how the journal entry should appear?
How many years may a business make changes to its tax return if the prior tax report contained errors?

Thank you so much
 

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