My guess is that you quad stroller as well as any other large expenses would be required to go under the Capital Allowance and written off over the course of several years .... this is how I did it all my start up expenses were added together by my accountant and written off in 20% increments over the course of my first five years of business. This was helpful because in the first few years your income is often not at maximum and you can only reduce your income so much from expenses before it is 'wasted expense' so it maximizes your tax credits over the course of many years.

I would double check with EI but my understanding is that as long as you do not earn income from your business while on maternity leave you can certainly advertizing its pending start date ~ I know I was on EI before I started up my business and I had my website up and ads out with the future start date so that as my leave ended I had some income coming in?

My understanding is you can register your business name at anytime ~ lots of people register business names and never use them they just buy them up so that no one else is able to use a name similar to theirs and so forth ~ that part should not matter regardless of your maternity leave.