Uniforms and special clothing

Uniforms and special clothing

Call us at 514-954-9031
Call us at 514-954-9031

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:

When 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.

  • If 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.
  • If 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:
    • the law requires the employee to wear the protective clothing on the work site,
    • the employee purchased the protective clothing, and
    • the amount paid is reasonable.

Links:

http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/bnfts/prvdd/clthng-eng.html

http://www.cra-arc.gc.ca/E/pub/tg/t4130/README.html

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Author: will

30+ year tax professional preparing individual tax returns for Canadians and non-residents of Canada.

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