Of course, it doesn't make sense not to. My wife runs 100% above board, even claiming all her tips. She can write off a substantial portion of our use of home expenses as well as a large portion of her vehicle expenses. Also, she was able to take part in a program from EI here in BC where she received full EI benefits for the initial year of her startup since she had been on EI (maternity) in the year previous to her starting her business. She has a valid business license and our subdivision is zoned correctly for this type of business.
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