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.