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:
 | 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 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.
See Life in the Tax Lane September 2025 for information on a Tax Court case about this.
Canada Revenue Agency (CRA) Resources
Line 22900 Other Employment ExpensesRevised: December 05, 2025