At an organising meeting for the 2012 B.C. Canadian Tax Foundation Conference I commented that a discussion of business expenses would be a good addition to add to another proposed paper.  Before I could gather my wits I was being volunteered by Mr. Chapman1 to write a paper on the topic. Over the next several meetings it became apparent that Mr. Chapman was actually only interested in having someone tell him that all of his business travel expenses are still deductible, even when a business trip somehow involved tickets to a concert.2  Unfortunately, in the interim period, the proposal mutated into a completely unwieldy origami sculpture of subtopics, income tax provisions, case law and conflicting CRA policy statements.