Shenanigans Media – Tax Court of Canada finds that expenditures on actor’s clothing used in promotions were not deductible
The expenses of a teenage actor, who “had to maintain a certain image,” for clothing that was available for him to wear to auditions and promotional appearances, were not deductible by him or his company, given that the evidence “showed ordinary clothes that might well be worn by anyone of Mr. Everett’s age.” Jorré J stated:
Because of the inherently personal nature of clothing, it is accepted in the case law that normally clothing can only be claimed if it is not suitable for general wear or if it has special features uniquely necessary for the work. Thus, items such as period costumes, chef’s uniforms, lawyer’s gowns, jackets with company names or logos and safety related clothing are deductible. However, clothing that is generally worn is not deductible and, for this purpose, it does not matter what an individual prefers to wear when not at work.
Neal Armstrong. Summary of Shenanigans Media Inc. v. The Queen, 2017 TCC 180 under s. 18(1)(h).