I’m travelling to a worksite which requires me to wear all leather footwear. No part of the outer-sole can have a synthetic material or lining. There is also no requirement for these to be steel-capped.
I understand that ordinarily for clothing to be tax deductible it must have ‘protective features or functions’ and that conventional clothes would not fit this definition. Arguably, there are a lot of conventional shoes that meet the requirements of an all-leather shoes that are not specifically marketed as a safety shoe. As such, given any leather shoe meets the exact safety requirements of my workplace, would a conventional shoe that satisfies the workplace needs be nonetheless tax deductible?
The reason I ask is that there are not many all leather shoes which are specially designed or marketed as a safety shoe.
Thank you!