Can I claim tinted windows for my vehicle under maintenance expense?

[TurboTaxKim]

Window tinting of your vehicle is likely not an eligible Motor Vehicle Expense in the eyes of the Canada Revenue Agency. Generally, any mandatory car expense that you incur enabling your vehicle to be on the road, is usually deductible.

For example, you'll need fuel to drive, an oil change to keep the car going and new windshield wipers to see through the rain.  But you don't need tinted windows or brand new expensive rims on your tires to get from point A to point B (unless you can justify it).