> If you pay a software engineer, that's not "really" an "expense", regardless of the fact that you paid them.
If I pay for ... pretty much anything whatsoever ... I cannot write it off my personal income tax here in Canada. Not housing, not food. Medical expenses will come off the bottom not off the top.
Corporate income taxes are treated differently than personal income taxes. You absolutely can deduct corporate expenses in Canada.
I didn't mention Canada in order to nonsensically compare corporate taxes in the USA versus personal income tax in Canada, but because it's a good idea to mention where you are if you're writing about taxes.
Yes, corps get all kinds of tax breaks, whereas individuals don't.
As a Canadian I still don’t understand what the point of your original comment was. We already know this thread is about a US rule.