If you are a salaried forestry worker, you can deduct certain expenses you incurred while using the following:

• a chainsaw 
• a brushcutter 
• a snowmobile 
• an all-terrain vehicle 
• a motor vehicle

However, you must meet all of the following conditions:

• Your employment contract requires that you pay the expenses incurred for the use of the tool or vehicle in your work. 
• The expenses were not reimbursed to you and do not entitle you to a reimbursement.

For more information, see point 1 in the instructions for line 207 in the guide to the income tax return (TP-1.G-V) or refer to guide IN-118-V, Employment Expenses.