Before concluding that a self-employed minister could not claim CCA for or deduct the cost of his suits and ties, CRA stated:
Where a taxpayer acquires clothing that can be used both in the taxpayer's business activities and in the taxpayer's personal activities, such as a suit as in this case, the CRA takes the position that such expense is a personal or living expense that is not deductible by virtue of paragraph 18(1)(h).