Employed Tradespersons

You may be able to deduct the cost of eligible tools you purchased to earn employment income as a tradesperson and as an eligible apprentice mechanic. Employed tradesperson would include individuals such as plumbers, electricians, mechanics, cooks, and even hairdressers. It is important to keep all your receipts and you can even claim the HST you paid in the total.

What is an eligible tool?

An eligible tool is a tool would include the following:

• Tools you bought to use in your job as a tradesperson and was not used for any purpose before you bought it.

• your employer must certified as being necessary for you to purchase these tools for your employment. Your employer will be required to  complete T2200 – DECLARATION OF CONDITIONS OF EMPLOYMENT.

• The tool can not be a electronic communication device such as 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).

What forms have to be completed?

Your employer has to complete and sign T2200 – DECLARATION OF CONDITIONS OF EMPLOYMENT, Declaration of Conditions of Employment form. You will be required to attach a list of all the tools you are claiming and the related receipts.

Apprentice mechanics

 

The conditions for an apprentice is the same as a tradesperson.

You may be able to deduct the cost of eligible tools you purchased to earn employment income as a apprentice. You would be required to be enrolled in a registered apprentice program. It is important to keep all your receipts and you can even claim the HST you paid in the total.

Who is an eligible apprentice mechanic?

To be eligible, you have to be registered in a program established under the laws of Canada or province government which leads to a designation.

For an example this would include a employed apprentice mechanic licensed to repair self-propelled motorized vehicles such as automobiles, aircraft, boats, or motorcycles.

 

What is an eligible tool for an eligible apprentice?

An eligible tool is a tool would include the following:

• Tools you bought to use in your job as a tradesperson and was not used for any purpose before you bought it.

• your employer must certified as being necessary for you to purchase these tools for your employment. Your employer will be required to  complete T2200 – DECLARATION OF CONDITIONS OF EMPLOYMENT.

• The tool can not be a electronic communication device such as 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).

What forms have to be completed for an eligible apprentice?

Your employer has to complete and sign T2200 – DECLARATION OF CONDITIONS OF EMPLOYMENT, Declaration of Conditions of Employment form. You will be required to attach a list of all the tools you are claiming and the related receipts.