You cannot claim these expenses on your personal tax. These are shareholder loans to your companies, and are outstanding debts of your companies. Keep in mind that the companies must file corporation income tax each year as well as annual reports or they may be dissolved. The interest paid also gets added to the shareholder loans which should be apportioned to each corporation. The costs of incorporation are added to the schedule 10s in the T2s and are depreciated rather than written off.