Can You Deduct Work Suits or Commuting Costs on Your Canadian Taxes?
Many Canadian employees and business owners ask the same question every tax season: Can I write off my work clothes or the cost of travelling to the office? The short answer is no — in most cases, these expenses are considered personal and are not deductible under Canadian tax law.
Below is a clear, CRA-aligned explanation to help you avoid costly mistakes and CRA reassessments.
Employees: Why Suits, Dry Cleaning, and Commuting Are Not Deductible
If you are an employee in Canada, you generally cannot deduct:
Business suits or professional clothing
Dry cleaning or tailoring costs
Daily travel between your home and your regular workplace
The Income Tax Act classifies these costs as personal or living expenses, even if your employer expects you to dress professionally or attend the same office every day.
Simply put, a requirement from your employer does not automatically make an expense tax deductible.
CRA’s Longstanding Position
The Canada Revenue Agency has consistently maintained this position for decades. According to CRA interpretation guidance, commuting between your residence and your regular place of employment is considered personal travel. Likewise, professional attire — even when mandated by workplace dress codes — remains a personal expense.
This means that:
A strict dress code does not create a deduction
A long or expensive commute does not qualify as business travel
From the CRA’s perspective, these costs arise from personal lifestyle choices rather than income-earning activities.
What About Self-Employed Individuals?
Being self-employed does not automatically change the outcome.
In most cases, clothing that can be worn outside of work — such as suits, dresses, or dress shoes — is still considered personal and non-deductible, even if purchased specifically for business use.
When Clothing May Be Deductible
There are limited exceptions where a deduction may be allowed:
Clothing or gear that is usable only for business purposes
Specialized costumes or performance attire
Safety equipment or protective gear
Branded uniforms that are not suitable for everyday wear
In these cases, the CRA may allow the cost to be claimed as a business expense or depreciated through Capital Cost Allowance (CCA) under the appropriate asset class.
If the clothing could reasonably be worn outside of work, it almost always fails the deductibility test.
The Bottom Line
No matter how expensive your suit is or how far you travel to work, regular work clothing and commuting costs are not tax deductible in Canada.
Claiming these expenses incorrectly can lead to CRA reassessments, penalties, and interest.
If you’re unsure whether an expense qualifies — or want to ensure you’re maximizing legitimate deductions — speaking with a CPA before filing can save you time, money, and stress.
Need help with personal or business tax planning? A CPA can help you stay compliant while identifying deductions you’re actually entitled to claim.
