[letstryagain]

Business expenses are tax deductible by default. They only change to non-deductible under special circumstances, for example if the company buys a fancy car for the CEO's personal use. But normally every expense incurred as the result of carrying on business is deductible. That includes payroll, infrastructure, cost of sales, advertising, market research, utilities, postage, travel, contractors, consultants etc.

In general an expense is deductible as long as it has a legitimate business purpose.