An analysis of the professional fees for 2021 revealed the following expenses: Legal and accounting fees related to the issuance of shares of 34,700 Costs incurred regarding the renegotiating of the bank loans 36,300 Expenses incurred to defend the company against a wrongful dismissal charge of 400 Fees related to the structuring of an agreement for the purchase of equipment from a foreign company 45,700 Appraisal costs to determine the value of the equipment for the bank 7,100

How much expense can be taxable in a Canadian corporation?