You can claim a deduction for the purchase of eligible tools if you are:

• a salaried tradesperson (such as a hairdresser, cook, plumber or construction worker);
• an apprentice who holds an apprenticeship card (issued by an automobile parity committee) that leads to certification as a mechanic, an automotive painter or an auto body repairer licensed to repair self-propelled motorized vehicles (automobiles, trucks, motorcycles, snowmobiles, boats, aircraft, etc.);
• an apprentice registered in a program leading to certification as a mechanic, an automotive painter or an auto body repairer licensed to repair self-propelled motorized vehicles.

Form to enclose

Employment Expenses of Salaried Tradespeople (TP-75.2-V)