Deduction for the Purchase of Tools

If you are a salaried tradesperson, you may be entitled to claim a deduction for tools you purchased to earn employment income.

If you are an eligible apprentice mechanic, you may also claim an additional deduction for the tools purchased.

To claim these deductions, you must meet the following conditions:

  • Your employment contract stipulates that you are required to supply tools in the course of your employment.
  • The cost of the tools was not reimbursed to you and does not entitle you to a reimbursement.

For more information, see point 6 in the instructions for line 207 in the guide to the income tax return (TP-1.G-V) or consult guide IN-118-V, Employment Expenses.

QST rebate
If you deduct such expenses from your employment income, you may be entitled to a QST rebate.

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