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  • Glasses, contact lenses and protective glasses

    You can't claim a deduction for the cost of buying prescription glasses or contact lenses even if you wear them while working. It's a private expense relating to a personal medical condition.

    You may be able to claim a deduction for equipment that is used to protect your eyes at work. To claim such a deduction, you must be able to show that there is sufficient connection with your income earning activities.

    Deductions may be allowed for the work-related portion of the cost of:

    • safety goggles – if you're required to work in an environment that could be harmful if adequate safety precautions aren't taken.

    protective sunglasses – if you are required to work outdoors and are exposed to the risk of eye damage from sunlight. This includes prescription sunglasses and anti-glare glasses.

    See also:

    Protective clothing

    Last modified: 09 May 2019QC 49860