Employed tradespersons 

You may be able to deduct the cost of eligible tools you bought in 2023 to earn employment income as a tradesperson. This cost includes any GST and provincial sales tax (PST), or HST that 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.

Forms and publications

• Guide T4044, Employment Expenses
• Form T777, Statement of Employment Expenses
• Form T2200, Declaration of Conditions of Employment