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Employee Clothing and Footwear

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Personal Tax  ->  Filing Your Return  ->  Employment Expenses -> Employee Clothing and Footwear

Employee Clothing and Footwear

The cost of special clothing or footwear required for your job is not deductible.  However, special clothing or footwear provided by or reimbursed by the employer will not be considered a taxable benefit to the employee under certain circumstances:

bulletWhen the employer provides a distinctive uniform, or protective clothing or footwear that is designed to protect them from workplace hazards, this is not a taxable benefit.
bulletIf the employer pays an allowance to the employee for purchasing these items, and the employee is required to provide receipts, this is not a taxable benefit.
bulletIf an allowance is paid to the employee for the purchase of protective clothing, and the employee is not required to provide receipts, the amount paid will be a taxable benefit to the employee unless all of the following conditions are met:
bulletthe law requires the employee to wear the protective clothing on the work site,
bulletthe employee purchased the protective clothing, and
bulletthe amount paid is reasonable.

The above information can be found in the Canada Revenue Agency (CRA) guide T4130 Employers' Guide Taxable Benefits, under the topic "Uniforms and special clothing".

Line 229 employment expenses can be entered in the "other deductions" line of the Canadian Tax and RRSP Savings Calculator.

CRA Resources:

    - Line 229 Other Employment Expenses

    - T4044 Employment Expenses

Revised: October 05, 2017

 

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