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A deduction may be available for tools purchased in the taxation year, in order to earn employment income as a tradesperson (e.g. hairdresser, cook, plumber, electrician, mechanic, apprentice tradesperson, etc.).
If you are an eligible apprentice mechanic, you must first calculate the tradesperson's tools deduction, if any, for which you qualify. Then, calculate the employed apprentice mechanic's tools deduction to determine if this claim can also be made.
When tools for which a deduction was previously claimed are disposed of, any gain from the disposal must be included in income on line 130 of the tax return.
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Line 22900 employment expenses can be entered in the "other deductions" line of the Canadian Tax and RRSP Savings Calculator.
The tool costs will include any GST/HST or provincial sales taxes incurred. You may be eligible for a refund of the GST/HST included in the costs. See Employee and Partner GST/HST rebate on the GST/HST page.
Labour Mobility Deduction For Employed Tradespeople