12 bizarre tax deductions you can actually claim on your federal return in Canada this year
Peak income tax season is here, and millions of Canadians are scrambling to get their returns in before the April 30 deadline.
For most people that includes rounding up RRSP contributions, childcare expenses, and home office costs. But the CRA's list of eligible deductions runs a lot deeper than that, and some of what's on it will genuinely surprise you.
H&R Block spokesperson Yannick Lemay has been tracking the strangest legitimate write-offs available to Canadian taxpayers, and MTL Blog caught up with him to get an updated breakdown for the 2025 tax year.
Some of these carry over from previous years, a couple have been updated, and a few are new additions that apply to the growing world of gig work and content creation.
Here are 12 possible deductions that are a tad unexpected, yet completely above board.
Marijuana
A prescription makes all the difference here. If you hold a valid medical document from a licensed healthcare professional and purchase your cannabis through an authorized provider, it qualifies as a medical expense under the CRA. Your recreational stash is another story entirely.
Spray tans and fake eyelashes
The CRA draws a hard line between personal grooming and professional necessity. But if you can prove that a spray tan, bikini wax, or set of eyelash extensions was required for a specific job, shoot, or appearance, it may be claimable. Models, actors, and promotional workers are the most likely candidates.
You'll need a T2200 form from your employer confirming these costs are a condition of the work.
Prescription sunglasses and swimming goggles
Both qualify for the medical expense tax credit, as long as they're prescription. If you have a diagnosed vision impairment and need either one anyway, getting a prescription version means you can write it off — something worth keeping in mind before your next purchase.
Music subscriptions
Not everyone streaming music is doing it for fun. For hairdressers, personal trainers, and performers who depend on services like Spotify as a direct part of how they work, that monthly subscription fee could qualify as a deductible business cost.
Vitamin B12
Of all the supplements on the market, the CRA recognizes exactly one: Vitamin B12, and only when prescribed as treatment for pernicious anemia.
Every other vitamin and supplement is off the table, making this one of the most oddly specific benefits in the entire federal tax code.
Condoms
The CRA's general rule is that any reasonable expense directly tied to earning income may be deductible — and yes, that logic extends here.
For someone operating an adult production company where these are a genuine operational cost, they can qualify. The GST/HST paid on the purchase may be claimable as well.
Nipple tassels and performance wear
H&R Block's 2026 guide for gig workers and creators specifically flags this category. Stage costumes, performance heels, and specialty accessories can qualify as business expenses for performers (provided they're exclusively for work and would never pass as something you'd wear on a regular Tuesday).
The moment an outfit crosses over into everyday wearability, the deduction disappears.
Psychic business advice
This one may raise eyebrows, but here's the logic: if you paid someone (including a psychic or astrologer) for genuine business consulting and have an invoice to back it up, the CRA may treat it as a professional service fee.
For freelancers and gig workers who operate outside traditional business structures, unconventional advice is still advice.
E-bikes and scooters
Delivery workers earning income through platforms like Uber Eats or DoorDash may be able to claim their e-bike or e-scooter as a depreciable business asset.
If the vehicle is your primary means of generating income, both the purchase cost and ongoing maintenance may be worth discussing with a tax preparer.
Food (under very specific circumstances)
Meals are almost never deductible — but a 1998 Federal Court ruling carved out a narrow exception for bike and foot couriers. The argument, which the court accepted, was that the additional calories burned on the job make food a functional work expense, not unlike fuel for a vehicle. It's a rare precedent, and you'd need to be prepared to defend it, but it's a real one.
Crutches
One of the more absurd quirks in the CRA's medical expense guidelines: crutches are claimable without a doctor's note. All you need is a receipt. Technically, that means a pair bought for a Halloween costume qualifies. The CRA doesn't ask questions.
Renovating your home for a parent or family member
The Multigenerational Home Renovation Tax Credit was designed for exactly this situation: you've added a self-contained suite to your home so an aging parent or adult family member with a disability can live there.
For the 2025 tax year, the credit sits at 14.5% on up to $50,000 in eligible renovation costs, for a maximum of $7,250. The suite needs to be fully self-contained — with its own entrance, kitchen, bathroom, and bedroom — and the family member must be living there within 12 months of the renovation wrapping up.
