Employed tradespersons (and apprentice mechanics)
You may be able to deduct the cost of eligible tools you bought in 2016 to earn employment income as a tradesperson (including apprentice mechanics). This cost includes any GST and provincial sales tax (PST), or HST, you paid.
You may be able to get a rebate of the GST/HST you paid. For more information, see GST/HST Rebate. When completing Form GST370, Employee and Partner GST/HST Rebate Application, see if Situation 6 applies to you.
An eligible tool is a tool (including associated equipment such as a toolbox) that:
- you bought to use in your job as a tradesperson and was not used for any purpose before you bought it;
- your employer certified as being necessary for you to provide as a condition of, and for use in, your job as a tradesperson; and
- is not an electronic communication device (like a cell phone) or electronic data processing equipment (unless the device or equipment can be used only for the purpose of measuring, locating, or calculating).
Your employer has to complete and sign Form T2200, Declaration of Conditions of Employment. Have your employer complete question 11 of Part B of the form to certify that the tools being claimed were bought and provided by you as a condition of your employment as a tradesperson. Attach to Form T2200 a list of the tools you are claiming, as well as the related receipts. You do not have to include Form T2200, your receipts, or your list of tools with your return, but you should keep them in case we ask to see them.
Forms and publications
- Guide T4044, Employment Expenses
- Form T777, Statement of Employment Expenses
- Form T2200, Declaration of Conditions of Employment
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