I run a small business and I hire casually and as-needed, often when I require a second person to help lift something heavy or for a job where it's safer with two people. I buy breakfast/lunch/both for myself and the person I hire if it's appropriate (sometimes I hire for for a quick 30 minute job, I pay them a minimum, but I don't buy food because we're not really working for very long). Can I write off those food expenses? It's technically a business expense, because I wouldn't be spending it if I didn't have a business.

And second question, regarding buying tools that can be written off, am I better to buy a tool brand new with a receipt for $800, or the same tool used for cash for $500? As far as I'm aware, I cannot write off the tool I buy for cash because I don't have a receipt.

Thank you