Is my time spent in the start-up activities I described a tax deductible start-up cost
To reiterate in another way, since your time is not and can not be taxed, it has no tax value. Not a single penny. You can not deduct from taxable income, that which you were never paid and never assessed taxes on, and never paid taxes on. Only the money you are paid is taxable income, and only the money you paid to start your business, before your business was actually and officially "open for business" can be claimed as start up costs.
