Is clothing purchased for business use tax deductible?
Allan Madan, CA
Many professions are required to purchase expensive clothing such as business suits, ties shirts etc. The CRA has a strict guideline on determining if business clothing can be tax deductible. You can deduct the cost of work clothes if the following two conditions are met:
- You must wear them as a condition of your employment
- The clothes are not suitable for everyday wear
Purchases for work attire (e.g. uniforms) most commonly found in professions such as the medical field, construction, food stores etc. are generally tax deductible. However, professions such as accountants, lawyers, real-estate agents and general business individuals are not allowed to deduct their business attire for tax purposes, because it doesn’t meet the second condition.
Disclaimer
The information provided on this page is intended to provide general information. The information does not take into account your personal situation and is not intended to be used without consultation from accounting and financial professionals. Allan Madan and Madan Chartered Accountant will not be held liable for any problems that arise from the usage of the information provided on this page.
ABOUT THE AUTHOR
ALLAN MADAN
CA.CPA.CGA
Allan Madan is a CPA, CA and the founder of Madan Chartered Accountant Professional Corporation. Allan provides valuable tax planning, accounting and income tax preparation services in the Greater Toronto Area.
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