As a business owner, surely you know that by deducting a "swanky lunch," you only get back half (you can't deduct your portion) AND you only get back 15% of that half (the corporate tax that you save by deducting that half of the lunch). You also need to be very careful with what you deduct wrt your home expenses. If you earn your business income mostly outside of the home (e.g.  you only do bookkeeping at home), you cannot deduct all the things you suggest. Well, you can...but you'll be paying back taxes and penalties if you are ever audited. And finally, the term "income sprinkling" is very misleading. There is a reasonableness test for monies paid. Again, maybe you get away with it, until such time that you are audited.