Are decorative items (e.g. wall art, photo frames, candles, candle holders, etc.) deductible as office expenses or as maintenance and repairs?

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Generally, an expense is incurred in connection with a business if there is a business purpose or need for the expenditure. 

“… Would the need exist apart from the business? To receive detailed guidance with this matter please contact the Canada Revenue Agency (CRA). Contact the Canada Revenue Agency

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