Employed tradespersons (and apprentice mechanics)
You may be able to deduct the cost of eligible tools you bought in 2022 to earn employment income as a tradesperson (including apprentice mechanics). This cost includes any GST and provincial sales tax (PST), or HST that you paid.
You may be able to get a rebate of the GST/HST you paid. For more information, see Employee GST/HST Rebate. When completing Form GST370, Employee and Partner GST/HST Rebate Application, see if Situation 6 applies to you.
Topics
- Deduction for tools
How to calculate the amount you can deduct for the cost of eligible tools you bought in 2022. - Disposition of tools
How to calculate the amount you have to include in your income when you sell any tools you previously claimed a deduction for.
An eligible tool is a tool (including associated equipment such as a toolbox) that meets all of the following conditions:
- you bought it to use in your job as a tradesperson and it was not used for any purpose before you bought it
- your employer certified it as being necessary for you to provide as a condition of, and for use in, your job as a tradesperson
- it is not an electronic communication device (like a cell phone) or electronic data processing equipment (unless the device or equipment can be used only for the purpose of measuring, locating, or calculating)
Your employer has to complete and sign Form T2200, Declaration of Conditions of Employment. Have your employer complete question 11 of Part B of the form to certify that the tools being claimed were bought and provided by you as a condition of your employment as a tradesperson. Attach to Form T2200 a list of the tools you are claiming, as well as the related receipts. You do not have to include Form T2200, your receipts, or your list of tools with your income tax and benefit return, but keep them in case the CRA asks to see them.
Forms and publications
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