MINISTER/DM'S OFFICE 93-1473T ADM'S OFFICE CENTRAL RECORDS RETURN TO RULINGS, ROOM 303, MET. BLDG.
XXXXXXXXXX
Dear XXXXXXXXXX
I am writing in reply to your letter of February 26, 1993, regarding a request from your constituent, XXXXXXXXXX, that military regulation style haircuts be considered to be a deductible expense for income tax purposes.
In computing income from an office or employment, the items that may be deducted are those expenses specifically set out in the Income Tax Act. The deduction of personal or living expenses, including personal care costs, is not provided for under the Act. Since haircuts are considered personal care costs that are not deducible under the Act, I am unable to consider your constituent's request.
I regret that I am unable to give you a favourable response to your enquiry but I trust my comments will provide you with sufficient information to enable you to respond to your constituent.
Yours sincerely,
Otto Jelinek
March 22, 1993