13. Recovery of deductions for the purchase of tools (Line 154)

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End of note

You may be required to include an amount in your income if, in 2021, you disposed of (sold, transferred, exchanged, gave, etc.) tools for which, in 2021 or in a previous year, you claimed a deduction for the purchase of tools as a salaried tradesperson or as an apprentice mechanic, apprentice automotive painter or apprentice auto body repairer. To find out whether you are required to do so, complete form TP-75.2-V, Employment Expenses of Salaried Tradespeople.

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