Tradesperson Tools

Employed tradespersons (including apprentice mechanics)

Who is 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 certify as being necessary for you to purchase these tools for your employment. It does not include 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.

Who is 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 an apprentice. You would be required to be enrolled in a registered apprentice program established under the laws of Canada or province government which leads to a designation i.e. person apprentice mechanic licensed to repair self-propelled motorized vehicles such as automobiles, aircraft, boats, or motorcycles. 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 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 certify as being necessary for you to purchase these tools for your employment. It does not include an 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.