From time to time, police officers, and soldiers ask the question, can I deduct the cost of haircuts that are required in the performance of duty?Not surprisingly, this question has been brought before the Tax Court of Canada.
In 1998, Thomas Cuddie and 10 other RCMP constables deducted the cost of their haircuts in addition to other materials, pagers and basic telephone service on their income tax returns. Cuddie went on the basis that these expenditures were supplies and therefore deductible under the Income Tax Act. Judge Bell, known in the tax community to have ruled in favour of the taxpayer more often than not, presided on this case. He found that the items these police officers tried to deduct, including the haircuts, did not result in supplies being consumed. Accordingly, he dismissed the appeals by all 11 police officers.
A year later, in 1999, Roger Rouillard, a member of the Canadian Forces deducted $182 of haircuts on his tax return in addition to cost for cleaning and repairing his military uniform. Rouillard cited the Queen's Regulations and Orders for the Canadian Forces (specifically the Canadian Forces Dress Manual) relating to Personal Appearances. He even indicated that
However, Judge Lamarre Proulx of the Tax Court of Canada, found that in line with the findings of the Cuddie case a year before - haircuts could not be considered supplies and therefore could not be deducted.My superiors required me to have my hair cut every two weeks and failure to do so might lead to disciplinary measures against me for conduct detrimental to good order and discipline.
In summary, haircuts that are required in the performance of duty are not deductible under the Income Tax Act.
