As I mentioned every business writes off expenses, the idea being that the end user of a product carries the bulk of the tax burden under the hope that the company is able to offer cheaper goods and services by saving on their taxes. Lots of people and jurisdictions disagree with that premise, which is a whole other discussion. What I am taking issue with is that Rogers is charging people full tax for half a phone, assuming that the consumer will keep it at the end of the term. Most customers will opt to upgrade and turn in the phone, and most don’t (which Rogers is then able to resell WITH tax at their leisure). Because there is a 5% spread there, Rogers can ostensibly profit from this practise and I feel it is unfair.