Helpful Information About Tax Deductions for Work Boots in Canada

This is not legal/monetary advice. Please consult your financial or tax advisor if you have questions about this topic.

If you wear work boots as part of your job, you might be wondering if you can claim tax deductions for work boots in Canada. The short answer is: it depends! There are specific rules that determine whether or not your work boots (or other protective footwear) can be deducted on your taxes. In this blog post, we’ll break down when work boots are tax deductible, and what you need to know to make sure you’re following the rules. Let’s dive in!

Are Work Boots Tax Deductible in Canada?

In Canada, work boots can be tax-deductible under certain circumstances. However, they aren’t automatically deductible just because you wear them for work. The Canada Revenue Agency (CRA) has clear guidelines about when footwear like work boots qualifies for tax deductions, so let’s go over the situations where you can and cannot claim them.

When Work Boots Are Tax Deductible

1. Employer Provided Work Boots or Protective Footwear

If your employer provides you with work boots or other protective footwear (such as steel-toe boots, safety shoes, or footwear designed to protect you from workplace hazards), this is not considered a taxable benefit. In other words, your employer is giving you the boots for free, and they’re not taxing you for them. Lucky you!

2. Employer-Paid Allowance for Work Boots

If your employer gives you an allowance to buy work boots or other protective clothing, and you are required to submit receipts, this allowance is also not taxable. As long as you can prove that you used the allowance to purchase the boots (via receipts), you won’t have to pay extra taxes on that amount.

3. Self-Purchased Boots (Without Receipt Requirements)

Now, here’s where it gets tricky. If your employer gives you an allowance for boots and does not require you to provide receipts, that amount is generally considered a taxable benefit. But, there’s an exception! If all of these conditions are met, the benefit may not be taxable:

The law requires you to wear the boots on the job.
You actually purchased the boots.
The amount your employer gave you is reasonable (not excessive).

If all of these boxes are checked, then you might avoid paying tax on the allowance. But make sure you’re prepared to prove these points if the CRA asks.

When Work Boots Are Not Tax Deductible

Even though you wear boots for work, they might not be tax-deductible in all situations. According to the CRA, you cannot claim work boots as a personal tax deduction on your taxes if:

The boots are for personal use or don’t meet the workplace requirements.
Your employer doesn’t pay for or reimburse the boots, and they don’t provide an allowance.
The boots are regular shoes that don’t meet safety requirements.

In other words, your work boots must be specifically required for your job to be eligible for any tax benefits, and they must fall under the right category (like protective or safety footwear).

How to Claim Your Work Boots

If your work boots meet the criteria for a tax deduction, here’s how to go about claiming them:

Keep Your Receipts: Make sure to save all receipts for your work boots, especially if you purchased them yourself. If your employer provides an allowance, you’ll likely need to provide proof that you spent it on boots, so receipts are a must.
Claim on Your Tax Return: If you meet the criteria for claiming your work boots, you can usually claim them under Employment Expenses on your tax return. This typically falls under Line 22900 (Other Employment Expenses). If you’re unsure about the process, it’s a good idea to speak with a tax professional or use a tax calculator to help you.
Check Your Employer’s Policies: If your employer provides the boots or gives an allowance, make sure to double-check their policies. Some employers may have specific requirements for how you should report these benefits.

FAQs About Tax Deductible Work Boots

Why Should I Wear Work Boots?

Work boots are essential for many jobs because they protect your feet from injury. Whether you’re working in construction, a warehouse, or any other environment where safety hazards exist, the right work boots can help prevent accidents and keep you comfortable throughout the day. Some reasons to wear work boots include:

Protection from hazards like sharp objects, heavy items, or electrical risks.
Support for your feet and ankles, which is especially important if you’re on your feet for long hours.
Compliance with workplace safety regulations, which often require specific footwear.

We go into more depth in this article titled: Why Should You Wear Safety Work Boots.

Can I Deduct My Work Boots If I’m Self-Employed?

Yes! If you’re self-employed and you need to purchase work boots to protect yourself on the job, you can potentially deduct the cost as part of your business expenses. Just like any other work-related expense, make sure to keep receipts and note that the boots are required for your business.

What Kind of Boots Qualify for a Tax Deduction?

The boots need to be specialized or protective footwear to qualify for a tax deduction. This includes things like:

Steel-toe boots.
Work boots designed for specific hazards (e.g., electrical hazards, slippery surfaces).
Safety boots required by your workplace.

Regular boots or shoes that are not designed for protection don’t qualify for tax deductions.

What Happens If My Employer Doesn’t Provide Boots or an Allowance?

If your employer doesn’t provide you with work boots or an allowance, you may be able to deduct the cost if you meet the CRA’s criteria. However, it’s important to keep receipts and note that the boots are necessary for your job. If you’re uncertain about your eligibility, consulting with a tax professional is a good idea.

Final Thoughts

When it comes to work boots and tax deductions, it’s all about whether your boots are necessary for your job and how your employer handles the cost. If your boots are part of a safety requirement, or your employer provides you with them or an allowance, you may be able to avoid paying taxes on them. Just make sure to keep track of receipts and follow CRA guidelines, and you’ll be good to go.

If you have further questions consider resources provided by the government of Canada here.

Are My Work Boots Tax Deductible?