Typical meals-and-entertainment operating expenses for business are limited to a 50% deductible towards income calculation. There are exceptions. The rules listed by the CRA allow higher percentage to be deducted under certain conditions, for instance the limit is removed for an all-employees end of year dinner Food, Beverages and Entertainment Expenses, section ¶9.
In the documentation for input tax credits (ITCs) for GST, for the case of most businesses (not a charitable org, nor public institution, etc) it would seem that it's always 50% of the expense's tax paid that can be credited from an eligible business dinner expense (CRA ITC eligibility ).
It would seem, logically, that the same percentage applies for the same meal expense in both revenue and ITC calculation. But, the ITC docs explicitly mention different percentages for long-haul trucker meals, but nothing about the other meal exception cases. So, max 50% ITC deduction for all business meals?