How To Use Branded Apparel to Market Hard and Pay Less Tax

The CRA-Approved Way to Turn Branded Clothing Into a Legit Business Write-Off

If you wear clothing to work – which I hope you do, your garments could be working hard in your tax office as well!

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IMPORTANT TO READ > This potential tax hack is a discussion you need to have with a tax professional in the area where you do business.  I am writing this article from Ontario, Canada in the year 2026.  Taxes and deductions are constantly changing, and tax law applies differently with a variety of business situations.  Talk to an expert first.

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Slapping a logo on a polo and calling it a “business expense” feels clever… until the Canada Revenue Agency (CRA) gently clears its throat.  Here’s the scoop:

When it comes to branded clothing, the Canada Revenue Agency draws a bold line between useful business tools and nice outfits with a logo cameo.

Here is how what you wear usually qualifies as a business expense > Required uniforms or safety gear

1. If it’s mandatory or protective, you’re in the clear. Think:
   1. High-visibility vests
   2. Hard hats
   3. Steel-toed boots
   4. Industry-required uniforms

If it keeps someone safe or is required for the job, CRA nods approvingly.  Check out this article for branded workwear:

AMP Media:  How Branded Workwear Turns Safety Gear into a Competitive Advantage

2. Branded clothing given away as promotional items > This is the golden lane.
   1. If you buy branded apparel to give to customers, prospects, or event attendees, it’s considered advertising and promotion. Translation: fully deductible.
      1. That hoodie you hand out at a trade show? – Marketing expense.
      2. That branded toque in a client gift bag? – Marketing expense.

• When you customers ask you for a branded ball cap? – Marketing expense

1. And bonus: people wear it, turning your brand into a walking billboard.
2. Employee clothing that’s truly required > It has to be a must wear, not a “we’d really like you to.”
   1. Scrubs
   2. Tactical / Security
   3. Corporate
   4. Hospitality
   5. Maintenance
   6. Repair
   7. Volunteer Shirts
   8. Client-Facing Apparel

AMP Tools > Workwear

Edwards has caught my eye lately.  If you have to wear company clothing, you can be comfortable and fashionable:

AMP Media > Edwards Catalogue [link to catalogue in the newsstand]

The Paper Trail That Saves You > Keep invoices + Note the purpose.

The Smart Play > Get branded apparel that actually works for:

1. Marketing
2. Brand visibility
3. AND tax deductibility

Then think beyond “stuff for me” and also lean into swag for them.  Uniform when required.  Promotional when strategic.  That’s where clothing becomes a profit tool instead of a tax headache.

Want help turning branded apparel into deductible, attention-grabbing AMP Tools?  Let’s design gear people love to wear… and accountants love to approve.  This sounds like we should have a Coffee or cocktail do discuss?  Contact me at 705-626-TIM-1 and tim@ampbroker.ca.

Build CHARISMA in your brand with AMP Tools

Tim Thomson, Profit Impact Broker/Owner for AMPLIFY

February 2026