As part of business activities, I pay honoraria to participants in focus groups/workshops. Always less than 500. Can I claim expense ? What records should I need to keep?

You might be able to claim these expenses under advertising or “other” expenses. However, it would be best if you check with the CRA to confirm what is the correct way to handle this expense.

If you are in Canada or the United States, you can call the Canada Revenue Agency (CRA) at 1-800-959-8281. If you are somewhere else, you can call 613-940-8495. This page has more ways to contact the CRA: https://www.canada.ca/en/revenue-agency/corporate/contact-information/telephone-numbers.html