There are many rules regarding gifts to employees and if/where they can be deducted. It would be a good idea to verify with the Canada Revenue Agency (CRA)  where these expenses need to go.

If you are in Canada or the United States, you can call the CRA at 1-800-959-8281. If you are elsewhere, you can call 613-940-8495. This page has more ways to contact the CRA: Contact the Canada Revenue Agency