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You should be able to wr ite off all things you pay out for increasing business. Traffic, hosting - server fees, content, etc etc As far as points, I'd only claim the average value of the things you actually rec'v.
Ex: 19" tv - $150 USD
50" Big Screen = $900 USD etc
The taxes in Canada and the US are pretty similar in what you can and can't wr ite off. You just pay MORE of it. ;-)p
CD has it right... find a good accountant... best way to do that is, ask your parents and all their friends and see who they all use... go talk with a few and see who you like and who doesn't have a problem working with YOU. lol
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