While most Canadians stick to the basics when filing their annual tax return, the Canada Revenue Agency (CRA) allows for a surprising number of unusual (but totally legal) deductions — if you know where to look.
After giving MTL Blog the lowdown on the most bizarre federal tax deductions to claim on your personal income tax return in 2023, H&R Block spokesperson Yannick Lemay has confirmed an updated list of this year’s weirdest and most surprising deductions for the 2024 tax season.
So before you hit submit on your return (the deadline is April 30), you might want to double-check if any of these 11 unexpected write-offs apply to you.
Marijuana
No, your weekend stash doesn’t count. But if you have a valid medical document from a healthcare professional and buy your cannabis from a licensed provider, it’s eligible as a medical expense. You’ll need to be registered with that provider, but the CRA has confirmed this one is fair game.
Spray tans and fake eyelashes
According to an H&R Block blog post titled “Canada’s most embarrassing tax questions, answered,” you might be able to write off things like spray tans, bikini waxes, or even eyelash extensions — but only if they’re essential to your job and not just for personal upkeep.
For example, if you’re involved in professional modelling, acting, or promotional work that specifically requires those services for a shoot or appearance, the CRA may consider them valid expenses. That said, you’ll need official confirmation from your employer. A completed T2200 form is also required to show that covering these costs is a condition of your employment.
Sunglasses and swimming goggles
But only if they’re prescription, in which case both are eligible for the medical expense tax credit.
This is a good one to keep in the back of your mind for the future. If you’re thinking of getting a new pair of shades or swim goggles and you have a diagnosed vision impairment, you might as well make them prescription so you can claim them.
Vitamins
Well, more specifically, Vitamin B12… and only if prescribed as “therapy for a person with pernicious anemia (either by injection, pills or other methods),” according to the Government of Canada.
The weirdest part is that absolutely no other vitamins or supplements are eligible to be claimed as medical expenses, so it’s a pretty niche benefit. If you have pernicious anemia, this one’s for you.
Condoms
As odd as it may sound, yes, in certain situations, even condoms can qualify as a legitimate business expense. According to the CRA, any purchase that’s considered a reasonable cost directly tied to earning income may be tax-deductible, including the GST/HST you paid on it.
So, if you run an adult production company where such items are essential to your operations, they could very well make the list.
Digital news subscriptions
You can claim a credit for digital news subscriptions, but only if the outlet is on the CRA’s approved list.
The credit covers 15% of what you spent, up to a maximum of $500. If you share the subscription with someone else, like a roommate or partner, you can split the credit between you, as long as the total doesn’t go over the limit.
Lingerie
Strippers are known for taking off their clothes, but buying those outfits could actually be a tax write-off.
Clothing usually doesn’t qualify as a business expense, so the designer jeans you bought for your 9-to-5 likely won’t make the cut. But if you’re a performer and your outfits are strictly for work, like costumes used on stage or in production, they may be deductible.
The key is that they can’t double as everyday wear.
Firefighting
Being a firefighter will get you a tax deduction, but only if you’re a volunteer. You can claim up to $6,000 (previously $3,000) for the volunteer firefighters’ amount or search and rescue volunteers’ amount, but not both.
Also, you must have completed 200 hours of eligible volunteering at either service.
Food (but only if you’re burning serious calories)
Claiming lunch as a business expense is usually a no-go, unless you’re a bike or foot courier.
In a 1998 case, a bike courier convinced the Federal Court that the extra food he ate for energy was a legit business expense — like gas for a car. The CRA doesn’t usually allow food write-offs, but this ruling set a rare precedent.
So, if you’re burning a ton of calories at work, your snacks might be claimable. Just be ready to defend it.
Crutches
While you’d probably only buy crutches if you really needed them, you can claim them without a doctor’s note. That means even if you picked up a pair of crutches for a costume or to pull off a prank, they can still qualify as a medical expense under the CRA’s guidelines. Strange, but true.
Living with your parents
This might not be exactly what you’re thinking…
But if you’ve renovated your home to add a separate suite for a senior or adult with a disability — like an aging parent — you could qualify for the Multigenerational Home Renovation Tax Credit. It’s a refundable credit of up to $7,500 (15% of up to $50,000 in renovation costs). To be eligible, the space must be self-contained (with its own entrance, kitchen, bathroom, and bedroom), and the relative needs to live there within 12 months of the work being done.
