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Employee Tools Deductions
Canadian Tax and
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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.
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.