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Approved Occupational Clothing Guidelines 2017
Occupation Specific ClothingOccupation Specific Clothing
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Occupation Specific Clothing
- Subsection 34-20(1) of the Act provides a definition of occupation specific clothing.
This definition states, in part, that occupation specific clothing is 'clothing that distinctively identifies the employee as belonging to a particular profession, trade, vocation, occupation or calling'.
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Examples of clothing that fall into this category are chef's checked pants and cleric's robes.
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Expenditure on items of clothing which are occupation specific in nature is subject to the requirements of section 8-1 of the Act to be deductible. This type of clothing is not covered by these Guidelines.