Can you substract business expenses that increases good will?

Question

Can you subtract business expenses that increases good will? Can you gain a tax advantage if you spend money to make a non-profit product that may increase good will for your company? Let's say you're adding a mod to a game that's free and the mod adds a reference to one of your products as indirect as it may be, could it still be considered to be a business expense that will allow you to gain a tax advantage? Does the law differ in Canada from the United States?

Answer 1

the mod adds a reference to one of your products

That provides a clear benefit to your company so you could deduct it as a business expense. Good will doesn't matter.