You want to claim WHAT on your taxes?
We’ve all heard the saying: the only things certain in life are death and taxes. While we may not have much control over the former, we can take steps to reduce our tax bills. But how far would you go to save a few dollars in taxes? Some taxpayers have been very creative in trying to justify tax deductions. While some attempts were rejected, many others were approved by the Tax Court.
Cleo Hamel, senior tax analyst with H&R Block Canada, shares what worked and what didn’t with these unusual deductions…

tfoxfoto/Getty Images/iStockphoto
1 / 10
Accepted: Additional food needed by couriers
The Federal Court of Appeal ruled the additional food required by a foot and transit courier because of the extra energy he expended could be claimed as a business expense.
Scott v. The Queen, 98 D.T.C. 6530
Plus, it's unlikely that the food the courier purchased was on the most expensive things in the world list.
Scott v. The Queen, 98 D.T.C. 6530
Plus, it's unlikely that the food the courier purchased was on the most expensive things in the world list.

Thinkstock
2 / 10
Rejected: Haircuts
Even if your job requires you to be well-groomed and get a haircut regularly, the cost of the cuts is not deductible against your employment income.
Rouillard v. The Queen [2000] 4 C.T.C. 2065
(Alright fine, we'll spill. Here are some other ways to spend more wisely on items that'll save you hundreds over time).
Rouillard v. The Queen [2000] 4 C.T.C. 2065
(Alright fine, we'll spill. Here are some other ways to spend more wisely on items that'll save you hundreds over time).

forever63/Getty Images/iStockphoto
3 / 10
Accepted: Diamonds are a girl’s best friend
A stripper was allowed to keep nearly $2 million in gifts from a happy customer despite the fact that the CRA argued the gifts were income. The Tax Court ruled they were indeed gifts.
Landry v. The Queen [2009] TCC 399
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Landry v. The Queen [2009] TCC 399
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Fuse/Getty Images/Fuse
4 / 10
Rejected: Ballet lessons
While the cost of your child’s ballet lessons does qualify for the Children’s Arts Credit, it cannot be claimed as a childcare expense.
Levine v. The Queen [1996] 2 C.T.C. 2147
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Top Photo Corporation/Getty Images/Top Photo Group RF
5 / 10
Accepted: Golf is not an employment expense if you hate it
A Canadian executive successfully argued that the golf membership paid by his company was not a valid employment expense because he hated playing golf.
Rachfalowski v. The Queen [2008] TCC 258
How much do you want to bet he was able to retire early? Follow these tips to retire at 50 yourself.
Rachfalowski v. The Queen [2008] TCC 258
How much do you want to bet he was able to retire early? Follow these tips to retire at 50 yourself.

ChrisBoswell/Getty Images/iStockphoto
6 / 10
Rejected: Trips to Vegas
Even if your doctor recommends trips to warmer climates to help with a skin condition, the cost of trips to Las Vegas and Arizona cannot be claimed as a medical expense.
Goodwin v. The Queen [2001] 4 C.T.C. 2906
For more, check out the top 10 tax havens in the world.
Goodwin v. The Queen [2001] 4 C.T.C. 2906
For more, check out the top 10 tax havens in the world.

Antonis Liokouras/Getty Images/iStockphoto
7 / 10
Accepted: Cat and dog food
While you can’t usually claim pet food, a farmer was allowed to claim cat and dog food because it was for outdoor pets acquired to keep wildlife away from the blueberries.
Zeitz v. The Queen [2002] 4 C.T.C. 2292
Zeitz v. The Queen [2002] 4 C.T.C. 2292

fergregory/Getty Images/iStockphoto
8 / 10
Rejected: Gambling as a business
A lawyer turned professional gambler had more than $100,000 in losses disallowed as a business expense because he could not prove he had an actual business plan.
Cohen v. The Queen [2011] TCC 262
Do yourself a favour: don't buy into these personal finance myths.
Cohen v. The Queen [2011] TCC 262
Do yourself a favour: don't buy into these personal finance myths.

Eyecandy Images/Getty Images/Eyecandy Images RF
9 / 10
Accepted: Spousal amount for widows
If a widow remarries immediately after her husband dies, the spousal amount can be claimed by the new husband and on behalf of the deceased husband.
CRA Views 2003-0050255
CRA Views 2003-0050255

Rafal Olechowski/Getty Images/iStockphoto
10 / 10
Rejected: Income Tax Act incomprehensible
Arguing that the Income Tax Act is difficult to understand is not a valid defense when charged with failing to file an income tax return.
R. v. Meikle [2003] 4 C.T.C. 294
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R. v. Meikle [2003] 4 C.T.C. 294
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