My wife is working on getting her travel blog off the ground and just asked me about claiming business expenses come tax time. Let's say we go for a week long trip to Spain, she makes some social media posts on her work accounts and creates some blog posts, maybe some shouting out or showcasing a restaurant/experience/service we used while on our trip. While not a traditional "business" trip, she is taking this trip with the intention of making some money back off of it through her content, so is there any portion of the travel expenses that she can claim as business expenses?

My wife and I are currently traveling in Ireland and will be looking to bring back whiskey for ourselves, friends, and family. I understand the personal exemptions are 1.14L/person. Let's say as an individual I bring back 3 570ml bottles priced at $50, $80, and $100 CAD, for example. 2 of those bottles will be exempt under my personal allowance, but I will have to pay duties on 1 of them. How does CBSA determine which bottle I pay additional duties on?

Edit: Entering through Ontario