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According to the CRA, you may deduct all reasonable business expenses from your business income on your tax return.
Entertainment and meals qualify as business expenses if they are incurred in the pursuit of establishing or maintaining clients. For example, if you give a client a gift certificate to a restaurant or a pair of tickets to a hockey game, those gifts are considered to be meals and entertainment expenses. As a result, you may write off half of their value.
Client gifts could also include other items such as flowers, housewarming gifts, etc. These types of expenses can be deducted 100% and claimed as "Advertising and Promotion".
You can visit the site of Tax Implications of Client and Employee Gifting and Receiving to get more information related to employee gifts.