molamola

貓糧和狗糧﹕稅務法庭批准一名農夫申報貓、狗糧退稅﹐因為這些寵物是戶外寵物﹐牠們守護藍莓園﹐驅趕周圍的野生動物。
(This could be farming income/loss which related to the business. As a business, there is a lot of deduction. Sorry, not too familiar with farming as I am not a farmer.)
I once asked the client to provide proof that his pet dog can perform such duties

整形手術﹕隆胸手術以及其他整形手術也可以退稅﹐只要它們對病人的心理和身體健康有利。
(This is under medical expense: Cosmetic Surgery
http://www.cra-arc.gc.ca/E/pub/tg/rc4064/rc4064-e.html)

we joked about strippers whom had breast argument that it should be a capital asset as it provides long term economic benefit.

呆帳﹕如果小公司欠納稅人一筆「呆帳」﹐納稅人可以申報呆帳﹐把它列為「許可的商業投資損失」。
(This is bad debt or ABIL depending on the situation.
http://www.cra-arc.gc.ca/E/pub/tg/t4037/t4037-e.html)
bad debt and ABIL are 2 different things