Canada - Employed Tradespersons' Tools Deduction

COVID-19 UPDATE:

The Canada Revenue Agency (CRA) has developed this page to provide updates to help Canadians manage their tax and benefit affairs as this situation evolves https://www.canada.ca/en/revenue-agency/campaigns/covid-19-update.html

If you have purchased eligible tools to earn employment income as a tradesperson or apprentice, you may be able to deduct their cost, including any goods and services tax (GST), provincial sales tax (PST) or harmonized sales tax (HST) you paid.

An eligible tool is a tool (including associated equipment such as a toolbox) that:

• you bought to use in your job as a tradesperson and was not used for any purpose before you bought it
• your employer certified as being necessary for you to provide as a condition of, and for use in, your job as a tradesperson
• 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)