Employed apprentice mechanics
Even though you may have already claimed the tradesperson's deduction for tools, you may also be able to deduct a part of the cost of eligible tools you bought in 2022 to earn employment income as an eligible apprentice mechanic. This cost includes any GST and provincial sales tax, or HST, you paid.
You may be able to get a rebate of the GST/HST you paid. For more information, see employee GST/HST Rebate. When completing Form GST370, Employee and Partner GST/HST Rebate Application, see if Situation 6 applies to you.
- Deduction for tools for an eligible apprentice mechanic
How to calculate the amount you can deduct for the cost of eligible tools you bought during the year.
- Disposition of tools for an eligible apprentice mechanic
How to calculate the amount you have to include in your income when you sell any tools you previously claimed a deduction for.
You are an eligible apprentice mechanic if you meet all of the following conditions:
- you are registered in a program established under the laws of Canada or of a province or territory that leads to a designation under those laws as a mechanic licensed to repair self-propelled motorized vehicles (such as automobiles, aircraft, boats, or snowmobiles)
- you are employed as an apprentice mechanic
As an eligible apprentice mechanic, you must first calculate the tradesperson's tools deduction, if any, that you qualify for. You may qualify for this deduction if you bought eligible tools for your job in 2022. You can then complete the calculation described in the section called Deduction for tools for an eligible apprentice mechanic to determine if you can also make this claim in 2022.
An eligible tool is a tool (including associated equipment such as a toolbox) that meets all of the following conditions:
- you bought the tool to use in your job as an apprentice mechanic and it was not used for any purpose before you bought it
- the tool is certified by your employer as being necessary for you to provide as a condition of, and for use in, your job as an apprentice mechanic
- the tool 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 12 of Part B of the form to certify that you bought and provided the tools you are claiming as a condition of your employment as an eligible apprentice mechanic. Attach to Form T2200 a list of the tools you are claiming, as well as the related receipts. You do not have to submit Form T2200 or your list of tools or receipts with your income tax and benefit return, but keep them in case the CRA asks to see them.
If you are not an eligible apprentice mechanic, you cannot claim expenses for apprentice mechanic tools you purchased in 2022. However, you can claim any amount you are carrying forward from a prior year as long as it is not more than your net income on line 23600 of your income tax and benefit return.
You may qualify for other employment expenses. See Salaried employees.
For information on how to calculate your maximum deduction for the cost of eligible tools you purchased in 2022, see Deduction for tools for an eligible apprentice mechanic.
For information on what to do if you decide to sell any eligible tools for which you have claimed a deduction, see Disposition of tools for an eligible apprentice mechanic.
Completing your tax return
Enter on line 22900, the allowable amount of your employment expenses from the total expenses line of Form T777, Statement of Employment Expenses.
Forms and publications
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