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.
