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.
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".