With the Holidays upon us I would like to share a personal experience with my friends about drinking and driving. As you may know some of us have been known to have brushes with the authorities from time to time on the way home after a "social session" out with friends. Well over the week-end I was out for an evening and had several beers, not unusual…. Feeling a little jolly I still had the sense to know that I may be slightly (way) over the limit. That's when I did something that I've never done before - I took a cab home. Sure enough on the way home there was a RBT police road block but since I was in a cab they waved me past. I arrived home safely without incident. This was a real surprise as I had never driven a cab before, I don't know where I got it and now that it's in my garage I don't know what to do with it. Also, the meter is still running and the bill is starting to look a bit excessive, my question is, can I claim this as a business expense ?