Can I Claim My Uniform on My Taxes in Canada?

I get asked this all the time by consultants, nurses, even baristas. The general rule is: most work clothes aren’t tax-deductible unless they meet very specific CRA conditions.

But instead of claiming individual expenses, Canadian employees can take advantage of the Canada Employment Amount tax credit (Line 31260 – Canada employment amount). The Canada employment amount allows you to claim work-related expenses such as home computers, uniforms and supplies in the public and private sector.

I found this example on a Reddit discussion:

"If you are a cook who received $35,000 in employment income in 2023 that you reported on line 10100 of your return, you can claim $1,368 (the maximum amount) on line 31260 of your return.

Notes. All income reported on lines 10100 and 10400 is eligible for the Canada employment amount. Self-employed individuals are not eligible to claim this amount."

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So When Can You Claim It?

Only if:

• Your employer requires you to wear a uniform
• You paid for it out of pocket
• You weren’t reimbursed
• Your employer signs a T2200 form confirming all that

And even then, the uniform has to be something you can’t wear day-to-day  (like scrubs, high-vis gear, or safety equipment).

No, your office dress code doesn’t count.

I saw this quote from a US Tax discussion on Reddit:

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"If your scrubs are embroidered or printed with the name of the business or your name and title or in some other way marked or fashioned for work then they would be considered as business use only and could be an unreimbursed employee expense which could be a deduction for state taxes but is no longer a federal deduction"

Makes sense to me.

Scrubs off the shelf are not deductible.

Other items like stethoscopes, trauma shears, a watch with a second hand, safety glasses, face shields, any safety equipment, etc that you purchase would also be deductions.

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What About Self-Employed Folks?

If you’re self-employed and your gear is clearly business-related, you can usually write it off. But keep receipts.

One Last Thing

Even if you can’t claim your uniform directly, CRA gives every employee a small automatic credit at Line 31260 (Canada Employment Amount). It’s not huge, but it’s already factored into your taxes.

If you're unsure or think you might qualify, talk to a CPA, ideally one in your province who deals with employment deductions regularly.

If you're in Ottawa and need help? Reach out. I’ve seen it all.

CPA in Ottawa
hello@lucas.cpa

Reddit reference: Can I claim uniform expenses?
CRA link: Line 22900 – Other employment expenses

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