A self-employed person who runs a business as a personal consultant and stylist, and provides advice on wardrobe reorganization, selection, alteration and recycling of clothing and coordination of clothing and purchase recommendations incurs significant costs for clothing, hairdressing and dry cleaning in order to present herself well. CRA stated:
[T]he costs of clothing and related cleaning costs of a self-employed person carrying on a business as a consultant and personal stylist are personal expenses that are not deductible from the taxpayer's business income since the clothing may be used otherwise than in the course of carrying on the business. These expenses are also not eligible for capital cost allowance. Similarly, hairdressing expenses incurred by the taxpayer are not deductible since the taxpayer incurs them in order to report for work … .