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Supplies - Employment expenses

Supplies are only those materials you use directly in your work, and for no other purpose.

You can deduct the cost of supplies you paid for (or that were paid for you and included in your income) if you meet all of the following conditions:

  • Under your contract of employment, you had to provide and pay for the supplies.
  • You used the supplies directly in your work.
  • Your employer has not repaid and will not repay you for these expenses.
  • You keep with your records a copy of Form T2200, Declaration of Conditions of Employment, which has been completed and signed by your employer.

Office supplies and phone expenses

Office supplies
Phone

Special clothing

You cannot deduct the cost of:

  • special clothing you wear or have to wear for your work

Tools

You cannot deduct the cost of:

  • any tools that are considered to be equipment

However, if you are a tradesperson (including an apprentice mechanic), you may be able to deduct the cost of:

  • eligible tools you bought to earn employment income as a tradesperson
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