In finding that CCA could not be deducted by a self-employed welder following the acquisition of steel-toed work boots and fire-resistant clothing, CRA stated:
…[T]he cost of steel-toed work boots and flame-retardant clothing of a self-employed person who carries on a business as a welder are personal expenses that are not deductible from the self-employed person's business income where such clothing can be used otherwise than in the course of carrying on the business. … Our position might be different if these boots and clothing were used by the self-employed worker only in the course of performing the worker’s welding activities.