Uniform tax deductible?

Employees cannot deduct any uniforms or other clothing. However, employers can provide certain uniforms and protective clothing to employees. This info is from the CRA website:

Uniforms and protective clothing

Your employee does not receive a taxable benefit if either of the following conditions apply:

• you supply your employee with a distinctive uniform they have to wear while carrying out the employment duties.
• you provide your employee with protective clothing (including safety footwear and safety glasses) designed to protect them from hazards associated with the employment.

If you reimburse or pay an accountable advance to your employee to buy uniforms or protective clothing and require receipts to support the purchases, the reimbursement or accountable advance is not a taxable benefit if:

• the cost of the uniforms or protective clothing is reasonable
• by law, the employee has to wear the protective clothing on the work site

If you pay an allowance to your employee for the cost of protective clothing and did not require receipts to support the purchases, the allowance is not a taxable benefit if all of the following conditions apply:

• by law, the employee has to wear the protective clothing on the work site
• the employee used the allowance to buy protective clothing
• the amount of the allowance is reasonable

You may pay a laundry or dry cleaner to clean uniforms and protective clothing for your employee or you may pay a reasonable allowance to your employee (when they do not have to provide a receipt). You may also reimburse the employee for these expenses when they present a receipt. If you do either of these, the amounts you pay are not taxable benefits for the employee.

Include any GST/HST that applies to value of this benefit.