Desgagné v. The Queen, 2012 DTC 1237 [at at 3664], 2012 TCC 63 (Informal Procedure) -- summary under Paragraph 18(1)(h)

The taxpayer was a lawyer who frequently appeared in civil court, and sought to deduct, as a business expense, capital cost allowance in respect of the costs for the gowns and dark clothing she was expected to wear. Jorré J. affirmed the minister's decision to deny the deductions in respect of the dark clothing. Clothing is intrinsically a personal expense, and is only allowed in specialized circumstances where, unlike the dark clothing in the present case, the clothing cannot be worn in general at work or elsewhere (see Charron, 97 DTC 2377, [1997] T.C.J. No. 1181, where the costs of court gowns and bands were allowed).