For example, provincial and municipal taxes
Other costs include various expenses such as :
capital loss on the sale of a fixed asset: if you sell a fixed asset (car, machine, building, etc.) for less than its net book value (acquisition value - depreciation), you realize a capital loss, the deductibility of which will depend on the deductibility of the asset prior to sale (for more details, see Selling a fixed asset).
They also include "accounting expenses", which do not correspond to a payment. These are deducted from your taxable income:
any write-downs on trade receivables: in the event of proven insolvency of one of your customers. You determine on the basis of documentary evidence which receivable you will never recover
non-recoverable VAT on certain expenses: for mixed subjects (a physiotherapist who consults osteopaths, a surgeon who does cosmetic surgery...)
depreciation of assets other than buildings or cars
💡 Be sure to obtain supporting documentation before writing down a customer receivable (for example, following the bankruptcy of a professional customer). Otherwise, the tax authorities will consider the write-down non-deductible.