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NO--everybody needs a haircut. Some "think" they can. That is what the "employment amount" is meant to cover.
They also get their uniforms for FREE, while a regular person has to buy pants and we cannot deduct those.
Over 15 years ago I had a conversation with a police officer about taxes. He said that he (and some of his collogues from work) had gone to a 'tax expert' to have their taxes done for several years. Among other things, he also deducted the cost of their haircuts. Unfortunately, a few years later all such claims were disallowed by the CRA and they had to pay back a lot of money.
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