$3.2M tuna becomes a tax lesson: When are promotional ‘loss leaders’ tax deductible in Canada?

By David J. Rotfleisch ( February 2, 2026, 2:31 PM EST) -- Extraordinary promotional spending often attracts tax scrutiny, particularly when the price paid for a single item exceeds its intrinsic value. Canadian tax law permits aggressive marketing strategies, but it requires that business expenses satisfy statutory tests of purpose and reasonableness....

$3.2M tuna becomes a tax lesson: When are promotional ‘loss leaders’ tax deductible in Canada?

Related Sections