Advertising and Promotion expenses are incurred for almost every type of business on this planet!  Who doesn't need to promote themselves or their businesses?

Any activity that you do to promote your business on various forums is an expense to your business. 

• Printed materials - brochures, posters, signs, banners
• Lettering or signs on your business property
• Advertising in the yellow pages, newspaper, radio, magazines (careful, there are rules about advertising in publications from the United States-call Rita)
• Website maintenance, hosting fees, online promotions
• Samples, demonstration products, giveaways
• Embroidery on clothing to promote your business
• Annual dues at a private business club

Golfing expenses as promotion:  Expenses related to a golf course or facility are not deductible.  This includes annual dues, greeen fees, cart rental costs and initiation fees.  However, meals at the golf course can only be claimed if there is a legitmate business meeting (see 'Meals and Entertainment article).  If you purchase items from the pro shop (golf balls, shirts and caps) and give them to a client, they are deductible as a promotion expense.

Gifts to clients or business related associates are deductible as promotion.  Careful though, there are pitfalls.  Gifts of cards to restaurants are treated as meals and only claimable at 50%.  Tickets to hockey games etc or box rentals are only claimable at 50%.  You do need to keep track of who you gave it to, their business address and phone number and your business relationship with them.